American Fork's auditors reported state-law noncompliance six years running. The details aren't public.

American Fork's independent auditors reported instances of noncompliance with Utah's state audit requirements in six straight years, fiscal 2016 through 2021. Each year they described the problems in a separate letter to city management, not in the annual financial report the city publishes. ^[1][2][3]

The language is the same each year. In the fiscal 2021 report, Larson & Company wrote that its procedures "disclosed instances of noncompliance, which are required to be reported in accordance with the State Compliance Audit Guide and which are described in a separate letter to management dated December 21, 2021." The fiscal 2017 report, by Gilbert & Stewart, says the same of a letter dated Nov. 15, 2017. ^[2][3]

In every one of those years the auditors still found the city "complied, in all material respects" with state requirements. The noncompliance did not change their opinion. ^[2][3]

What was tested

The state guide covers areas such as budget compliance, fund balance limits, justice courts, restricted taxes, fraud risk assessment and government fees. Those were the areas tested in fiscal 2021. ^[2]

The city's reports for fiscal 2022 through 2025 report no instances of noncompliance, and its federal single audits for 2023 through 2025 list no findings. ^[1][4]

What we don't know

The published reports don't say what the six years of noncompliance were or whether the same problem repeated. Each report says the city's response is in a letter to the council, which also isn't published. Repeat findings and small technical lapses look the same from the outside.

The management letters for fiscal 2016 through 2021 are public records that can be requested under Utah's open records law.