South Ogden's last two audits cite spending above budget, the earlier a repeat finding

South Ogden's fiscal 2025 audit says Fund 12, the South Ogden Days fund that pays for the city's summer festival, spent $33,167 more than its budgeted expenditures. The auditor classified the finding, 2025-002, as a material weakness and said the city was out of compliance with state law. ^[1]

The finding

The report cites Utah Code 10-6-123, which prohibits incurring expenditures above appropriations as adopted or amended. It says the cause was that the budget was not amended to reflect expected spending, and recommends amending the budget during the year as needed. ^[1]

Management responded that spending was consistent with the prior three years but revenue exceeded projections, and that because the fund had positive cash flow, the needed budget update went unnoticed. It said it would amend budgeted revenue and donations. ^[1]

The 'actual' column of the city's FY2027 budget lists $83,167 in South Ogden Days spending for fiscal 2025 and $94,303 in revenue, including a $50,000 transfer from the General Fund, a difference of $11,136. ^[3]

The year before

The fiscal 2024 audit, dated Feb. 18, 2025, found that the Road Improvement Fee Fund spent $47,901 more than its budgeted expenditures. It listed the finding as a reissued repeat of finding 2023-001. ^[2]

The auditor said two large billing collections in late June were not followed by a budget amendment. Management said it knew this was a repeat finding and planned to amend the budget to comply. ^[2]

That fiscal 2024 report also found that monthly financial reports were not presented to the council after September 2023 and that council members did not receive the annual Open and Public Meetings Act training. Neither is listed in the fiscal 2025 findings. ^[2][1]

The next budget

On June 16, 2026, the council adopted amendments to the FY2026 budget that replaced a single $75,000 miscellaneous line in the event fund with separate lines for overtime, entertainment, fireworks, printing, equipment rentals and a reduced $31,500 miscellaneous line. The lines total $98,500. ^[4]

The FY2027 final budget lists $98,500 for the fund in FY2026 and $75,000 for FY2027, all in one miscellaneous line. It budgets a $74,000 transfer from the General Fund. ^[3]

At an Aug. 18, 2026 work session, Communications and Events Manager Danielle Bendinelli presented a recap of the 2026 festival. Her staff report lists $85,392.11 in expenses, including $35,712.10 for entertainment, and lists $50,000 from city fund balance and $20,000 from Young Auto among the funding sources. ^[5][6]