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South Ogden reports 'low' fraud risk but flags training, internal-audit gaps
Summary
City finance staff told the council the 2025 fraud-risk assessment scored 355 out of 395, placing South Ogden in a 'low fraud risk' category, but auditors flagged two unmet items: governing-body training and a formal internal-audit function. Staff proposed remedies and next steps.
South Ogden City finance staff told the council on Dec. 16 that the city’s 2025 fraud-risk assessment earned a score of 355 out of 395, placing the city in the "low fraud risk" category, but auditors identified two areas where the city scored zero: required governing-body training and a formal internal-audit function.
The report was presented as an annual audit requirement. "We scored a 355 out of 395, which puts us in the low fraud risk category," the finance presenter said, adding that the two zero-scored items were members not completing the…
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