9_CITY OF TEMPE HURF REPORT FY25.PDF

Independent Accountant’s Report 
Honorable Mayor and Members of the City Council 
City of Tempe, Arizona 
We have examined the City of Tempe, Arizona’s (City) compliance as to whether highway user 
revenue fund monies received by the City pursuant to Arizona Revised Statutes Title 28, Chapter 18, 
Article 2, and any other dedicated state transportation revenues received by the City, were used 
solely for authorized transportation purposes during the fiscal year ended June 30, 2025. 
Management is responsible for the City’s compliance with those specified requirements. Our 
responsibility is to express an opinion on the City’s compliance with the specified requirements based 
on our examination. 
Our examination was conducted in accordance with attestation standards established by the AICPA. 
Those standards require that we plan and perform the examination to obtain reasonable assurance 
about whether the City complied, in all material respects, with the specified requirements referenced 
above. An examination involves performing procedures to obtain evidence about whether the City 
complied with the specified requirements. The nature, timing, and extent of the procedures selected 
depend on our judgment, including an assessment of the risks of material noncompliance, whether 
due to fraud or error. We believe the evidence we obtained is sufficient and appropriate to provide 
a reasonable basis for our opinion.  
We are required to be independent and to meet our other ethical responsibilities in accordance with 
relevant ethical requirements relating to the engagement. 
Our examination does not provide a legal determination on the City’s compliance with specified 
requirements. 
In our opinion, the City of Tempe, Arizona complied, in all material respects, with the aforementioned 
requirements for the fiscal year ended June 30, 2025. 
Heinfeld, Meech & Co., P.C. 
Scottsdale, Arizona 
December 15, 2025