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Advisent Assurance LLP MANAGEMENT LETTER February 18, 2026 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, 2025, 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 February 18, 2026, 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 and access is not being removed after termination of employment. During our audit procedures, we identified one employee who has access to the Revenue Clerk tasks (including entering and editing cash collections) within Caselle although the employee transferred positions to the police department during the fiscal year. Furthermore, the Town’s former Finance Director and former Interim Finance Director both have yet to be deactivated within Caselle. 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 and employees’ accounts are deactivated upon termination. EE” 858.565.2700 www.advisent.com —_ MLC-002 Monthly Reconciliation of Building Permit Software Condition/Context: Adequate internal controls were not designed and implemented to ensure cash receipts collected for permits received by the community development department within iWorq reconcile to the Town’s general ledger within Caselle. Recommendation: We recommend the Town performs monthly or quarterly reconciliations between the iWorq software’s building permits issued and the general ledger. This will ensure that all community development receipts are properly tracked and recorded within Caselle. Adoigert fiber ances LLP Mesa, Arizona February 18, 2026 858.565.2700 www.advisent.com Advisent 2 Assurance LLP