Plain City's fiscal 2025 audit flags street spending over budget

Plain City's independent auditor reported one state compliance finding for the fiscal year that ended June 30, 2025: the Public Works department of the general fund spent more than its budget. ^[1]

Finding 2025-1, in the audit by Ulrich & Associates, P.C., cites Utah Code 10-6-123, which it says requires that officers or employees not incur expenditures in excess of the total appropriations. ^[1]

What caused it

The finding says that at year end, engineering services were allocated to road projects in the Public Works department and away from the Legislative department. "This created a budget overage in the Public Works department of $121,634," it says. "The fund overall was $270,325 below budget." ^[1]

The audit's budget schedule shows the streets line with a final budget of $1,023,050 and actual spending of $1,144,684, a $121,634 overage. The streets line's original budget was $747,054. ^[2]

The schedule groups streets and sanitation under Public Works. Sanitation spent $861,904, $46,559 under its final budget, and Public Works as a whole spent $2,006,588, $75,075 over its final budget of $1,931,513. ^[2]

The Legislative line, where the finding says the engineering costs had been, spent $228,584 against a final budget of $360,300. ^[2]

Recommendation and response

The auditor recommended that the city review procedures to ensure it does not exceed budgeted amounts by department or fund. ^[1]

The city's response: "The City will consider allocations of these engineering costs before making any amendments between the departments, as a part of the process near any year-end amendments." ^[1]

The auditor's state compliance opinion, issued with the finding, says the city complied in all material respects with the state requirements tested, which included budgetary compliance. ^[3]