After the fiscal year closed, Nibley moved $75,000 among three departments

Nibley's City Council voted 4-0 on Aug. 6, 2026 to approve Resolution 26-15, which authorizes reallocations in the city's fiscal 2025-26 budget. Councilmembers Nick Kenczka, Nathan Laursen, Erin Mann and Garrett Mansell voted yes; Councilmember Randy Spaulding was excused. The council waived a second reading. ^[1]

Nibley's fiscal year ends June 30, so the vote came after the year the budget covered had closed. ^[1][4]

What the treasurer said

City Treasurer Amy Johnson told the council that while the General Fund was balanced as a whole, three departments had budget expenditures that outpaced their revenues during the last week of June 2026, according to the minutes. ^[1]

She said the city was budgeting more closely and had a smaller margin for anything unexpected, and that Nibley's accountant and auditor had asked the city to move unspent money from one area of the General Fund to the three departments. The minutes don't state a dollar amount. ^[1]

Where the money went

The city's fiscal 2026-27 budget document logs the Aug. 6 change. It moves $40,000 from administration salaries, $15,000 from administration benefits and $20,000 from planning and building salaries, $75,000 in all. ^[2]

The money went to the streets department ($17,500), parks salaries ($10,400), and community development and recreation: $15,000 for salaries, $14,000 for benefits and $18,100 for youth and adult programs. ^[2]

The council approved the Aug. 6 minutes 5-0 on Aug. 27. ^[3]

The rule on department budgets

The city's audited statements describe the state rule: city officers may not make or incur expenditures or encumbrances in excess of total appropriations for any department in the budget as adopted or later amended. ^[4]

The fiscal 2025 audit, which tested budgetary compliance, said the city complied in all material respects that year. Fiscal 2026, the year this reallocation covers, falls under the next audit. ^[4]