Enoch's 2025 audit found late posting of 2024 council minutes to state website
Auditors found that certain approved 2024 Enoch City Council minutes were not posted to the Utah Public Notice Website within three business days. They found no material weaknesses and gave unmodified opinions.
Continuing story: Auditing Enoch
Enoch city's audit for the fiscal year ended June 30, 2025, reported one instance of noncompliance with state requirements: late posting of some approved 2024 City Council minutes to the state's Public Notice Website. [1]
The finding
Kimball & Roberts, the city's auditor, cited Utah Code 52-4-203(4), which requires that approved minutes of open meetings be made available to the public within three business days after approval. The auditors wrote that public entities must also post the minutes to the Utah Public Notice Website. [1]
The auditors wrote that "certain approved meeting minutes from 2024 were not posted to the Utah Public Notice Website within the required timeframe." [1]
They said the delay appears to be the result of oversight in administrative procedures and insufficient follow-up after minutes were approved. They recommended that the city designate responsibility and keep a compliance checklist. [1]
The city's response
The city responded that the minutes were uploaded to the city website within the required period. "Software challenges were not recognized, but Enoch City will now take additional steps after uploads to verify public availability," the response says. [1]
The auditors wrote that the city's response "was not subjected to the auditing procedures applied in the audit of compliance" and that they express no opinion on it. [1]
The rest of the audit
The auditors tested state requirements in six areas: budgetary compliance, fraud risk assessment, open and public meetings, governmental fees, Utah State Retirement and impact fees. They said Enoch complied in all material respects with those requirements and did not modify their opinion because of the finding. [2][1]
In a separate report under federal Government Auditing Standards, the auditors said they found no deficiencies in internal control they consider material weaknesses, and their tests disclosed no noncompliance required to be reported under those standards. [3]
The city's website says minutes are posted after the council votes to approve them. [4]
The finding covers minutes from 2024. The auditors did not modify their opinion because of it. The records reviewed don't show whether later minutes were posted on time.
Sources
- Enoch City · FY2025 audit, state compliance finding
- Enoch City · FY2025 audit, report on compliance with state requirements
- Enoch City · FY2025 audit, report on internal control and compliance
- Enoch City · City Council agenda and minutes page
Reporting by The Utah Ledger from the public records above. AI-assisted, checked against those records.