Management Letter

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MANAGEMENT LETTER
January 26, 2025
Management of
Town of Wickenburg, Arizona
Wickenburg, Arizona
In planning and performing our audit of the financial statements of Town of Wickenburg, Arizona as of and for 
the year ended June 30, 2024, in accordance with auditing standards generally accepted in the United States of 
America, we considered Town of Wickenburg, Arizona’s internal control over financial reporting (internal 
control) as a basis for designing our auditing procedures for the purpose of expressing our opinion on the 
financial statements, but not for the purpose of expressing an opinion on the effectiveness of the Town of 
Wickenburg, Arizona’s internal control. Accordingly, we do not express an opinion on the effectiveness of Town 
of Wickenburg, Arizona’s internal control.
Our consideration of internal control was for the limited purpose described in the preceding paragraph and was 
not designed to identify all deficiencies in internal control that might be significant deficiencies or material 
weaknesses and therefore, there can be no assurance that all deficiencies, significant deficiencies, or material 
weaknesses have been identified. We did not identify any deficiencies in internal control that we consider to be 
material weaknesses. However, as discussed below, we identified certain matters involving the internal control 
and other operational matters that are presented for your consideration. This letter does not affect our report 
dated January 26, 2025, on the financial statements of Town of Wickenburg, Arizona. We will review the status 
of these comments during our next audit engagement. Our comments and recommendations, all of which have 
been discussed with appropriate members of management, are intended to improve the internal control or 
result in other operating efficiencies. Our comments are summarized as follows:
MLC-001 Financial Software User Access Roles
Condition/Context: Adequate internal controls were not designed and implemented to ensure user access to 
the Town’s financial software was limited to the employee’s job responsibilities. Two non-management level 
employees had access to add or modify vendors and initiate check runs within the financial software while their 
job responsibilities did not include the accounts payable process. 
Recommendation: We recommend the Town review its user rights access within the financial software to ensure 
that access rights are limited to each employee’s job responsibilities.

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MLC-002 Employee Credit Card Training
Condition/Context: Adequate internal controls were not designed and implemented to ensure credit card use is 
limited to employees with proper training of Town policies. The police department’s fuel card users are not 
required to review and sign credit card user agreements before using the fuel card. 
Recommendation: We recommend the Town ensure that all employees using a Town credit card or fuel card are 
properly trained and retain signed user agreements before use of the card. 
CWDL, Certified Public Accountants
Mesa, Arizona
January 26, 2025