Mount Pleasant's fiscal 2025 audit lists two state compliance findings
Auditors reported that Mount Pleasant posted one set of approved minutes late and that its redevelopment agency fund spent more than its final budget in fiscal 2025. Management agreed with both findings.
Continuing story: Auditing Mount Pleasant
Mount Pleasant's auditor listed two findings in the city's fiscal 2025 audit, one on posting meeting minutes and one on budget compliance in the redevelopment agency fund. [1]
Larson & Company of Spanish Fork issued the audit on Dec. 3, 2025. The schedule of findings says there were no findings in the prior period. [1]
Late posting of minutes
The auditor cited Utah Code 52-4-203, which the audit says requires approved minutes to be posted to the public notice website within three days. Minutes for the May 13, 2025, meeting were approved May 27, 2025, and posted June 17, 2025, according to the finding. [1]
Management agreed. Its response says all other minutes were posted on time, that the late posting "appears to have been an oversight" and that future minutes will be posted on time. [1]
Redevelopment agency spending over budget
The second finding cites Utah Code 10-6-123, which the audit says bars city officers from spending more than the total appropriations for any department or fund in the budget as adopted or amended. The auditor found that spending in the redevelopment agency special revenue fund exceeded the final budget by more than the State Auditor's materiality threshold. [1]
The audit's budget schedule shows the fund spent $918,632 against a final budget of $836,466. A note to the schedule puts the excess at $82,166. All general fund departments were under budget. [2][3]
Management agreed with the finding. Its response says "a significant unexpected transaction in the RDA that came in after year-end" caused the fund to exceed its appropriations. The auditor recommended that management and the council review budget-to-actual results monthly or quarterly and amend budgets as needed. [1]
The overall compliance opinion
The auditor's report on state compliance lists the areas tested, including budgetary compliance and the Open and Public Meetings Act, and says the city complied with the state requirements "in all material respects" for fiscal 2025. [4]
The findings are for the fiscal year ended June 30, 2025. An expenditure over budget is a budget compliance finding.
Sources
- Mt. Pleasant City · FY2025 annual financial report (Larson & Company, Dec. 3, 2025; Utah State Auditor filing), schedule of findings and recommendations
- Mt. Pleasant City · FY2025 annual financial report (Larson & Company, Dec. 3, 2025; Utah State Auditor filing), redevelopment agency fund budget and actual
- Mt. Pleasant City · FY2025 annual financial report (Larson & Company, Dec. 3, 2025; Utah State Auditor filing), notes to required supplementary information
- Mt. Pleasant City · FY2025 annual financial report (Larson & Company, Dec. 3, 2025; Utah State Auditor filing), state compliance report
Reporting by The Utah Ledger from the public records above. AI-assisted, checked against those records.