The Bozeman City Commission held its February 10, 2026 meeting to review the annual comprehensive financial report for fiscal year 2025 and consider an annexation and zone map amendment. Controller Aaron Funk and audit partner Jeanine Hathcock presented a clean audit opinion with unmodified findings across all financial statements and federal compliance testing, noting the city's net position increased by $46.9 million to $740 million. The presentation highlighted steady five-year growth in the city's financial position, a 3.1 million decrease in program revenues primarily due to fluctuating impact fees from development activity, and $9.7 million in increased expenditures largely driven by public safety wage increases and 12 new firefighter positions funded through the SAFER grant. City Manager Chuck Winn emphasized concerns about recent state legislation reducing public safety staffing levy revenue by $3.1 million and a funding cliff approaching in fiscal year 2028, though the city's conservative budgeting practices and continued growth have helped offset these challenges.