Lindon City Council unanimously accepts 2024 audit, adopts updated major-crimes interlocal agreement

The Lindon City Council unanimously accepted the city's Fiscal Year 2024 audit and approved an updated interlocal agreement that keeps the city in Utah County's Major Crimes Task Force, the council said during its Jan. 6 meeting.

The audit presentation, led by Ron Stewart of Gilbert & Stewart CPAs, concluded the city's financial statements for the year ended June 30, 2024, received an unmodified (clean) opinion. Stewart told the council the firm's review covered accounting entries, confirmations with outside parties, invoices and internal controls and that they found no material weaknesses or significant deficiencies in Lindon's financial controls.

Kristen Colson, the city's finance director, joined Stewart for the presentation. After a short question period, Council Member Jake Hoyt moved to accept the FY2024 audit report "as presented," the motion was seconded and the council voted in favor.

Separately, the council reviewed an updated interlocal cooperation agreement from Utah County that clarifies management and accounting procedures for the Major Crimes Task Force, an investigative unit used by many municipalities in the county. City staff said the update reflects administrative changes and will improve consistency in how the task force is managed and audited. Council moved and approved the county's updated interlocal agreement, listed in the agenda as Resolution 25-2-R.

Both items were routine approvals on the agenda but drew brief discussion from staff and council before votes. No dissenting votes were recorded.

Votes at a glance - Motion: "Approve fiscal year 2024 audit report as presented." Mover: Council Member Jake Hoyt; Second: Council Member Van Broderick; Outcome: Passed (unanimous). - Motion: "Approve Resolution 25-2-R (updated interlocal agreement for the Utah County Major Crimes Task Force)." Mover: (recorded as council member motion on the floor); Outcome: Passed (unanimous).

What the audit found The auditors described standard procedures performed (bank and receivable confirmations, invoice testing, analytical comparisons year-to-year) and reported that Lindon's financial statements "present fairly, in all material respects," and therefore received an unmodified opinion. The auditors noted a routine budgetary adjustment was needed to move year-end general-fund balance toward capital projects (a transfer to align fund balances with state fund-balance limits), which staff said will be processed through the budgetary procedures.

What the interlocal agreement does City staff said the updated interlocal agreement largely clarifies responsibilities for administration, accounting and reporting within the Major Crimes Task Force and centralizes certain financial functions with Orem (the countywide fiscal agent). Police leadership and city administrators present described the task force as an important regional resource that Lindon calls on occasionally for investigations beyond local capacity.

Next steps The audit and the approved interlocal amendment require routine follow-up in administrative records: the finance office will finalize the journal/budget transfers recommended by auditors, and city staff will return signed interlocal paperwork to Utah County per the county's instructions.