Helena's outside auditors have identified internal control weaknesses at several city facilities, including the golf course, civic center, and Transportation Systems office, according to a management letter disclosed during the FY2025 audit presentation to the Helena City Commission. Finance Director Danielson explained that at the golf course and civic center, the same staff members are both handling cash and preparing deposit records — a segregation-of-duties problem that auditors flagged as a risk. Danielson acknowledged the issue is difficult to fix given the small size of those operations. A similar concern was identified at the Transportation Systems office.

A petty cash reconciliation problem in the city's finance office had the same single-person control issue, but Danielson told commissioners that weakness has since been corrected. Auditors also recommended the city develop a formal artificial intelligence policy. The city's IT director said Helena is waiting to see what frameworks emerge at the state and federal level before writing its own.

Additional IT recommendations — covering disaster recovery planning and user access reviews — are set for discussion at an upcoming IT committee meeting. A parking sales reconciliation problem was identified for the first half of the fiscal year but has been resolved through new software implemented by the Transportation Services Division. Commissioner Reid noted during the audit committee that several of the findings were repeats from the prior year's audit, though Danielson provided explanations for the delays in addressing them.