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Black Hawk accepts clean audit

Short meeting moves through utilities, sheds, and open space purchase

Posted 7/1/26

Black Hawk City Council accepted a clean 2025 audit and approved several infrastructure projects

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Black Hawk accepts clean audit

Short meeting moves through utilities, sheds, and open space purchase

Posted

BLACK HAWK — In a meeting that barely lasted longer than a coffee break, the Black Hawk City Council accepted a clean 2025 audit and approved several small but useful projects on June 24, 2026.

Senior Accountant Leslie Parsons told the board that John Cutler & Associates issued the City an unqualified, or clean, opinion on its financial statements.

“They present fairly in all material respects,” Parsons said. Speaking highly of Black Hawk, she said, “This is the best opinion that an organization can be given from an external auditor.”

Alderman Hal Midcap said the report showed a steady financial picture.

“I’d just like to say it looks real stable,” Midcap said. “Everything’s stayed the same for many years, and I think it’s doing a great job.”

Midcap then moved to approve Resolution 37-2026, accepting the audit. The motion passed unanimously.

The audit packet noted that gaming remains the City’s main source of revenue. Black Hawk received $7.69 million in device taxes in 2025, slightly down from $7.72 million in 2024. The City also received $12.5 million as its share of state gaming taxes, down 2.2% from the year before.

The council also approved changes to the City’s fee schedule. The update aligns commercial electrical fees with state electrical fees, removes fees tied to marijuana, short-term rentals, and private social clubs; and it adds fees for beekeeping licenses and communal outdoor dining areas.

The board then approved a contract with Local Electric LLC for the Red Dolly Casino Electrical Service Relocation Project. The contract is not to exceed $87,153.

Matt Reed, the City’s Project Manager, said the work is part of the City’s effort with Xcel Energy to bury overhead power lines near the Red Dolly Casino. Xcel does not install commercial service lines, so the City needed a contractor to run the new underground line to the casino.

Mayor David Spellman said Reed had “to herd a lot of different issues with Xcel” and with finding an electrical contractor.

The work should clean up one of the last visible stretches of overhead utilities in the city core.

Reed also presented a storage shed project for Black Hawk Commons and Copper Kitchen Pizzeria. The council approved a contract with Maverick Construction LLC, not to exceed $85,390.95.

The larger shed will be built near the Black Hawk Commons parking lot and split into two storage areas, for Bean and Cream and Peak to Peak Market. A smaller shed will be built behind Copper Kitchen.

Reed said the City first considered using premade sheds, but decided they would not match the look of nearby buildings.

“We originally considered using a couple of Tuff Sheds back there, but decided that the aesthetic would be lacking compared to the rest of architecture within the City of Black Hawk,” Reed said.

Spellman said storage is something local businesses always need, but space is limited.

The final approval was the purchase of the Gold Brick mining claim on Gregory Hill from Gold Brick Real Estate Investment Co. Inc. City Manager Lance Hillis said the City had been trying to buy the parcel for two or three years.

The property borders city open space and includes about 2.4 acres. The purchase price is $38,000.

“This is a good deal,” Hillis said.

All action items passed unanimously. The meeting adjourned at 3:10 p.m.

The next regular Black Hawk City Council meeting is scheduled for Wednesday, July 8, 2026, at 3 p.m., at 211 Church Street in Black Hawk.