Pleasant Grove's auditor found four funds spent past their budgets in fiscal 2025

Pleasant Grove's independent auditor reported that four of the city's funds spent more than their final budgets in fiscal 2025, the year ended June 30, 2025. ^[1]

The overages were $47,003 in the dispatch fund, $55,384 in the swimming pool fund, $8,732 in the community center fund and $37,311 in the cultural arts fund, a combined $148,430. ^[1]

What the auditor said

The finding cites Utah Code 10-6-123, which says city officers and employees may not make or incur expenditures in excess of total appropriations for any fund or department. ^[1]

The auditor wrote that the overages "were a result of the City not sufficiently amending the adopted budgets during the fiscal year" and that, by not regularly monitoring and amending each fund's budget, "the City is out of compliance with state law." It recommended the city monitor spending against the budget throughout the year and amend the budget as necessary. ^[1]

Management responded that it "received several invoices after year-end which had not been adequately accounted for in the budget" and said it would continue to monitor the budgets and make necessary amendments. The auditor said it did not audit that response and expresses no opinion on it. ^[1][2]

The auditor's opinion on state compliance said the city complied in all material respects with the requirements tested, including budgetary compliance, and that the opinion is not modified with respect to the finding. ^[2]

The four funds

The dispatch fund had a final budget of $292,086 and spent $339,089. Its balance fell $34,800, to $355,169. ^[4]

The swimming pool fund's budget was raised during the year from $346,151 to $415,633; it spent $471,017. Pool revenue was $239,482, compared with $170,000 budgeted, and the fund's balance fell $10,185, to $194,519. ^[5]

The community center fund spent $1,549,217 against a final budget of $1,540,485. Its operating spending ran $41,198 over budget while capital spending ran $32,466 under. The budget had included a $299,643 transfer in from other funds; the actual transfer was zero, and the fund's balance fell $225,203, to $235,428. ^[6]

The cultural arts fund had a $45,612 budget and spent $82,923. Its balance fell $15,523, to $34,961. ^[7]

The report's notes say no fund reported a negative fund balance at June 30, 2025. ^[3]