West Valley City's fiscal 2025 audit lists no findings after an earlier budget overrun
The auditor's supplementary reports for fiscal 2025 list no current findings. The previous year's report found that a park impact fee fund spent $142,992 more than budgeted, and a fiscal 2022 finding involved a $252,261 overrun in an arts foundation fund.
Continuing story: Auditing West Valley City
West Valley City's independent auditor listed no current findings in its supplementary reports for the year ended June 30, 2025, according to the reports dated Dec. 23, 2025. [1]
The schedule of findings and recommendations lists "None noted" for financial audit and Government Auditing Standards findings, major federal awards program findings and State of Utah compliance findings. [1]
In its summary of results, the auditor reported an unmodified opinion on the financial statements, no material weaknesses or significant deficiencies in internal control over financial reporting, and an unmodified opinion on compliance for the city's major federal program, the Section 8 Housing Choice Voucher cluster. It said the city qualified as a low-risk auditee. [1]
The fiscal 2024 finding
In its reports for fiscal 2024, dated Dec. 21, 2024, the auditor found that the Park Impact Fee special revenue fund exceeded budgeted expenditures by $142,992. It classified the finding, numbered 2024-001, as a significant deficiency under state compliance. [2]
The auditor cited Utah Code 10-6-123, which bars city officers from spending or encumbering more than a department's total appropriations as adopted or amended. It said expenditures were incurred near year-end that were not anticipated in the final amended budget and that the invoices were not received until after the fiscal year ended. [2]
The city's response said it concurred and would continue to monitor projects and expenditures near year-end so that necessary appropriations are budgeted. The fiscal 2025 report lists the finding's status as "No similar finding noted in the current year." [2][1]
An earlier overrun
The fiscal 2023 supplementary reports, dated Dec. 21, 2023, list finding 2022-001 from the prior year: the West Valley Arts Foundation fund exceeded budgeted expenditures by $252,261. The stated cause was higher-than-expected costs for showings and no amendment to the original budget being presented. [3]
The fiscal 2023 report said the recommendations appeared to have been implemented and the issue appeared to be resolved. It listed no current findings for fiscal 2023. [3]
The next audit
On July 28, 2026, the council approved on its consent agenda Resolution 26-85, accepting a proposal from Keddington and Christensen, Certified Public Accountants, to audit the fiscal year ending June 30, 2026. The vote was 6-0, with Councilmember Lars Nordfelt absent. [4]
The two budget overruns involved different funds, years and stated causes. An audit tests defined areas on a sample basis; a report with no findings is not a statement that every transaction was examined.
Sources
- West Valley City · FY2025 Supplementary Audit Reports (pp. 6-7, 13)
- West Valley City · FY2024 Supplementary Audit Reports, schedule of findings (p. 13)
- West Valley City · FY2023 Supplementary Audit Reports, schedule of findings (p. 13)
- West Valley City Council · July 28, 2026 minutes
Reporting by The Utah Ledger from the public records above. AI-assisted, checked against those records.