North Ogden Audit Committee reviews unaudited quarterly finances, confirms audit schedule

North Ogden City Finance Director Jamie Jones presented the committee with unaudited quarterly financial statements on Sept. 12 and walked members through revenue and expenditure variances across the city’s major funds.

Jones said the general fund is “falling just a little bit short” on revenues primarily because the city has not yet received its sixth B&C road payment. She told the committee that most departments are under budget and that some funds appear higher this year because they include the sale of assets or ARPA dollars used for capital work. “I need to just say that these are unaudited numbers,” Jones said.

On department-level detail, Jones reported general tax revenue at about 103% of projection, noting sales tax came in roughly $158,000 higher than budgeted and property-tax collections reached about 96%. Permit and recreation fees exceeded projections, and miscellaneous revenues — including equipment sales and credit-card cashback — were also above estimates. Jones said grants were roughly 120% of projected levels but clarified that transfers and use of fund balance were not used, which affects a reported 65% figure in one chart.

Jones described the Aquatic Center figures as measured for the July 2023–June 2024 fiscal year (revenues at about 94% and expenditures at about 111%) and said water-fund variances were driven in part by ARPA funding for the water-tank project. She told the committee that some fourth-quarter spikes (notably in sewer and stormwater) reflect sale-of-assets entries that will be adjusted during the audit reconciliation.

Committee members asked several line-item questions. A member inquired about a $50,000 donation; Jones confirmed “there was a $50,000 anonymous donation that city received,” and the committee identified the contribution as tied to a local pickleball project. Members also discussed Barker Park spending lines; Jones said a ramp grant covered most of that project’s cost and explained that differences in the packet columns (period actual vs. year-to-date) led to confusion over whether amounts had been budgeted or spent.

On the senior center line, Jones referred to an amount spoken as “58,000” in the packet and said an amount rendered in the transcript as “52.09” was spent on a reroof; committee members noted the apparent mismatch likely came from looking at different packet columns. The committee also discussed a state liquor grant budgeted at roughly $18,500, which Jones explained is tied to liquor-tax funding used to cover police DUI-shift overtime; a member said the department pays about $19,000 annually for such overtime.

Jones told the committee auditors are scheduled to be on site the week of Oct. 20 and that the city expects to present audited financials in December, with a target date for completion discussed as Dec. 19. She also noted that the city adopted the fiscal year 2025 budget (reported in the meeting) and introduced the new city treasurer, Casey Hunsaker, who is currently attending training.

The committee approved the minutes from the June 20, 2024 meeting by voice vote (motion by Randy; second by Blake). Public comment was closed with no speakers. Members thanked finance staff for their work and discussed a modest increase in finance staffing — adding about 1–1.5 positions (a payroll/accounting specialist) so the finance director can focus on higher-level tasks and capital planning. Before adjournment the chair asked to excuse two absent members (Thane and Mayor Berube).

The Audit Committee will next consider presenting audited results after the auditors complete fieldwork in October and the audit reconciliation is finished in December.