Get Full Government Meeting Transcripts, Videos, & Alerts Forever!
Get email alerts on the Audit And Finance topic
No spam. Unsubscribe anytime.
Audit finds missing state survey, small public-safety overspend and excess general fund balance
Summary
An annual audit summarized to the Cleveland Town Council said the town failed to submit a required financial survey, overspent the public safety budget by $4,320.02 and carried an unassigned general fund balance of $399,532 — about $35,606 over a statutory 100% limit; council asked the auditors for clarification and training.
An auditor’s report summarized to the Cleveland Town Council on Nov. 13 said the town had not completed and uploaded a required financial survey to the OSA website before engagement with the CPA firm, had overspent its public safety budget by $4,320.02 during the fiscal year under review, and carried an unassigned general fund balance of $399,532 as of June 30, 2025 — roughly $35,606 above the statutory 100% limit.
The council was read a list of findings from the auditors (Schmuela, Rich, and Larson). “The town is required to complete and upload its financial survey prior to CPA’s engagement,” the auditor stated during the meeting. The report recommended that the town obtain training on the OSA requirements, monitor departmental budgets more closely and consider appropriating excess fund balance for capital improvements or debt reduction to return the unassigned balance within statutory limits.
Council members expressed surprise and confusion about the numbers and said they had been working on the financial survey and budget. One member asked for clarification of where the $399,532 figure originated and whether portions of that balance represented restricted or appropriated funds (for example, county and fire-district grants mentioned in discussion). A council member asked the auditor to explain the calculation and offered to invite the auditor to meet with staff so the town could understand the steps needed to comply.
The audit also cited Utah Code (as read at the meeting) requiring departmental spending to stay within appropriated limits and the statutory cap on unassigned general fund balances. The council agreed to follow up: members said they would contact the audit firm to request a meeting or further explanation, pursue the recommended training, and review whether assigned funds (grants or appropriations for a pavilion roof or other projects) had been properly recorded.
Next steps recorded at the meeting included contacting the auditor for clarification, scheduling training for staff responsible for the financial survey, and bringing any corrective-action plan back to a future council meeting for formal tracking.
