Auditing Mona
The Ledger's review of Mona's budgets, audits, debt and redevelopment money. Every story in the series, sorted by subject, with the figures the records show and links to the official documents.
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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.
Read the explainer →Key figures
- $5,869,000Bonds outstanding at June 30, 2025Auditing Mona: what the Juab County city's financial records show →
- $835,920General fund balance at June 30, 2025Auditing Mona: what the Juab County city's financial records show →
- $293,110Sewer fund operating loss, fiscal 2025Mona's sewer fund ran a $293,110 operating loss and received $233,000 from the general fund →
- $253,253Sewer fund balance owed to the natural gas fundMona's sewer fund ran a $293,110 operating loss and received $233,000 from the general fund →
- $240,431General fund spending under final budget, fiscal 2025Mona spent $240,431 less than its fiscal 2025 general fund budget →
- $94,000Fiscal 2027 gas fund line for Nephi City administrationMona's gas utility budget lists $94,000 for Nephi City administration and no salaries →
Budgets, reserves and taxes
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.
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.
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.
Contracts and spending
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