Perry's fiscal 2024 audit gave no opinion on the city's flood control units
Perry's auditor gave unmodified opinions on the city's main funds for fiscal 2024 but did not express an opinion on its two flood control component units, whose statements had not been audited.
Continuing storyPerry: audit findings, flood control units and transit tax repeal vote
Perry's audited financial report for the year ended June 30, 2024 includes a "Disclaimer of Opinion on the Aggregate Discretely Presented Component Units." [1]
"We do not express an opinion on the financial statements of the discretely presented component units of Perry City," the auditor, Chuck Palmer & Associates, wrote in the report dated Jan. 17, 2025. [1]
Why
The report says the auditor had "not been able to obtain sufficient appropriate audit evidence to provide a basis for an audit opinion." It says the component units' statements "have not been audited nor were they required to be audited," and that the firm was "not engaged to audit the Flood Control's financial statements as part of our audit of Perry City's basic financial statements." [1]
The component units are Box Elder County and Perry City flood control entities, which the report presents separately from the city's own funds. [1]
The rest of the opinion
The same report gives unmodified opinions on the city's governmental activities, business-type activities and each major fund. [1]
The council's Feb. 12, 2026 minutes summarize the fiscal 2025 audit as an unqualified opinion and do not mention the component units. [2]
The report says the firm was not engaged to audit the flood control entities' statements.
Sources
- Perry City Corporation · Financial report for the year ended June 30, 2024 (audited) media.rainpos.com
- Perry City Council · Feb. 12, 2026 meeting minutes utah.gov
Reporting by The Utah Ledger from the public records above. AI-assisted; paragraphs link to their sources.
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