Auditing Mona
The Ledger's review of Mona's budgets, audits, debt and redevelopment money.
The full audit section: stories by subject, key figures and records →
Background
Auditing Mona: what the Juab County city's financial records show
Mona's audited statements for fiscal 2025 report $18.26 million in net position, $5.87 million in revenue-bond debt and a general fund balance of $835,920. This series follows the city's money using its audit and the budget reports it files with the state.
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- Politics
Mona's gas utility budget lists $94,000 for Nephi City administration and no salaries
Mona's natural gas fund paid $83,234 in salaries in fiscal 2025. Its fiscal 2026 and 2027 budget columns list no salaries and instead budget $86,000 and $94,000 for "Nephi City Administration." The fund ended fiscal 2025 with $940,269 in unrestricted net position.
- Politics
Mona spent $240,431 less than its fiscal 2025 general fund budget
Mona's general fund spent $701,294 in fiscal 2025 against a $941,725 budget, and its balance grew to $835,920. The city's filed budget reports for fiscal 2026 and 2027 each include a line for a budgeted increase in fund balance.
- Politics
Mona's sewer fund ran a $293,110 operating loss and received $233,000 from the general fund
Mona's sewer utility spent more than its charges brought in during fiscal 2025, received $233,000 from the general fund and owed $253,253 to the natural gas fund at year end. The fiscal 2027 budget report lists no general fund transfer and a larger budgeted operating loss.