South Weber's fiscal 2025 audit noted a year-end adjustments issue and a budget overrun

South Weber's outside auditor raised two issues when presenting the city's fiscal 2025 audit to the City Council on Jan. 13, 2026, according to the meeting's minutes: an internal control issue involving year-end accounting adjustments and a budget overrun. ^[1]

The auditor's report, from Gilbert & Stewart, CPA, PC, and dated Dec. 29, 2025, says the city's financial statements present fairly, in all material respects. ^[2]

What the auditor told the council

Ron Stewart of Gilbert & Stewart said the audit confirmed the city's financial statements are materially accurate, meet accounting standards and can be relied upon, the minutes say. ^[1]

One internal control issue was noted, as many accounting adjustments are made at year-end, according to the minutes. Stewart recommended tightening monthly reconciliations and closings and involving the city's outside accounting firm more frequently. ^[1]

In reviewing compliance with state law, he identified one budgetary compliance concern where the city exceeded its budget. He advised amending the budget when overruns occur and making a final year-end amendment. ^[1]

The council's response

Council members asked about the over-budget items and requested documentation of all recommendations and corrective actions. City staff committed to providing it as part of the audit response, the minutes say. ^[1]

Councilman Winsor moved to accept the audit report, and Councilwoman Petty seconded. Council members Davis, Dills, Petty and Winsor voted aye. ^[1]

The posted minutes list an approval date of Feb. 24, 2026. The signature lines on that copy are blank. ^[1]

Amounts

The minutes do not name the departments or funds that exceeded their budgets or give dollar amounts. ^[1]