Layton's 2025 audit: unmodified opinion, one state compliance finding on leased vehicles
The city's auditor reported an unmodified opinion on fiscal 2025 statements and one finding in the state compliance report, tied to accounting for leased vehicles. The council has since appointed two audit committee members.
Continuing story: Auditing Layton
Layton's auditor reported an unmodified opinion on the city's fiscal 2025 financial statements, along with one finding in the separate state compliance report, according to City Council minutes from Dec. 18, 2025. [1]
Robert Wood of HBME, PC described an unmodified opinion as the best opinion available. He said the report on internal controls and compliance identified no weaknesses or deficiencies, and the federal grant funding report identified no issues. [1]
The finding
Wood said the State Auditor's Office compliance report contained one finding: an entry for leased vehicles was not properly accounted for under GASB 87, the accounting standard for leases. [1]
At the work meeting earlier that evening, Wood said the one finding was specific to the State Compliance Guide and was the result of an accounting issue. The minutes of both meetings give no dollar amounts and do not name the fund involved. [2][1]
The council approved the audit and financial reports as part of its consent agenda. Councilmember Tyson Roberts moved and Councilmember Zach Bloxham seconded, and the motion passed unanimously. [1]
The city issued a public notice that the fiscal 2025 annual comprehensive financial report was complete and available at the city recorder's office and on its website. [4]
Oversight
Finance Director Tracy Probert told the council in December that the city had healthy reserves in all funds. At the work meeting, the council completed a fraud risk assessment and discussed when an internal auditor position would make sense. Wood said such a position's benefit would not outweigh its cost. [2]
Mayor Joy Petro recognized audit committee members Doug Belliston and Van Christensen at the December meeting. [1]
On Sept. 3, 2026, the council approved Resolution 26-39 on its consent agenda, appointing Brent Young and Michael Rasband to the Layton City Audit Committee. Probert presented their qualifications and said the terms would be for two years, with an option for extension. The consent agenda passed unanimously on a motion by Councilmember Bettina Smith Edmondson, seconded by Councilmember Clint Morris. [3]
The minutes describe the finding as the result of an accounting issue. No record reviewed describes missing money or an improper purchase. The Ledger could not open the city's posted audit report for this review.
Sources
- Layton City Council · Minutes, Dec. 18, 2025 (fiscal 2025 audit and financial reports)
- Layton City Council · Work meeting minutes, Dec. 18, 2025 (audit presentation)
- Layton City Council · Minutes, Sept. 3, 2026 (Resolution 26-39)
- Layton City · Public notice of the fiscal 2025 Annual Comprehensive Financial Report
Reporting by The Utah Ledger from the public records above. AI-assisted, checked against those records.