Fillmore's 2026 audit lists two state compliance findings and two internal-control deficiencies

Fillmore's auditors reported two instances of noncompliance with state requirements and two significant deficiencies in internal control in their reports on the city's year ended June 30, 2026. The reports are dated Oct. 9, 2026. ^[1][2]

The auditors' opinion on the financial statements is unmodified. ^[5]

Late minutes

State law requires approved minutes of open meetings to be posted to the Utah Public Notice Website within three business days after approval, the auditors wrote. They found that approved minutes for March 2026 were not posted within that time. ^[1]

The auditors attributed the delay to "administrative oversight and insufficient follow-up" and recommended assigning a staff member to monitor posting deadlines. In its response, the city said it has designated other staff members to post minutes when the recorder is out on vacation or other leave. ^[1]

Fraud risk assessment

The Utah State Auditor requires applicable governments to complete a fraud risk assessment every year. Fillmore's assessment was not completed within the fiscal year, the auditors found. ^[1]

The city responded that it "was unaware" the assessment needed to be completed within the fiscal year and said it will be completed on time going forward. ^[1]

Significant deficiencies

Cutoff testing found an expenditure for goods or services received before year-end that was not recorded as a payable in that year. The auditors give the amount as $35,813 and, in the next paragraph, as $32,813. Either figure exceeds the city's $18,200 threshold for individually significant items. The auditors said the understatement was about 74% of general fund planning materiality of $48,420. ^[3]

A second finding lists year-end adjustments that management accepted. Among them, $52,942 for water well motors was moved to the appropriate capital asset account, and other purchases were reclassified from expenditures to capital assets: $26,851 and $11,970 in sidewalk improvements, $13,623 in fencing and $6,000 for a trailer. Aviation fuel inventory was adjusted by $4,508, and a $92,258 decrease in the fair value of investments was recorded. ^[3][4]

The auditors' letter says the two findings, numbered 6.25.1 and 6.26.1, were "not resolved." The city responded that training and oversight have been provided and that it will formally review expenditure accounts before closing the fiscal year. ^[3][4]

What the report did not find

The auditors did not identify any material weaknesses. Their tests found no noncompliance that must be reported under Government Auditing Standards. ^[2]