Audits
The Ledger's own audits of Utah city and state records: budgets, debt, redevelopment money, contracts and officials' disclosures, with every finding tied to a public document.
All audit reporting
Audit · Auditing American Fork
Egg Farm funding: what’s still unanswered
In an Oct. 19 response, Utah County says the redevelopment agency must notify it when a cap requires early termination. The Ledger is still seeking the records needed to explain how American Fork's Egg Farm receipts were counted against the cap.
Audit · Auditing American Fork
Egg Farm collections continued after American Fork's report said the cap was near
The redevelopment agency's 2026 report says the business-park area had $213,198 left under a $9.26 million cap after 2022, then shows $3.28 million collected over the next three tax years. About two-thirds came from Alpine School District taxes.
Audit · Auditing Park City
Park City's expired Main Street agency must spend its remaining money by Dec. 31, 2026
The FY2027 adopted budget says the Main Street RDA expired in 2021 and that state legislation requires its remaining funds to be spent by the end of 2026. Its two funds held $2.46 million at June 30, 2025, the latest audited date.
Audit · Auditing Sandy
Sandy's FY2025 audit: clean opinion, a material weakness in year-end reporting and a restated general fund
Eide Bailly gave Sandy an unmodified opinion for the year ended June 30, 2025, but reported a material weakness tied to audit adjustments and a prior-year restatement, and a Recreation Fund that spent about $5,000 more than its final budget. The general fund's opening balance was restated upward by $1,339,323.
Audit · Auditing Layton
Layton's regional 911 center: the master agreement and what partner agencies were told
Layton, Davis County, Syracuse and Clearfield approved a master agreement for a regional emergency communications center run by Layton. A proposed Layton budget showed dispatch spending rising from $1.6 million to $5.6 million, mostly paid by partner charges.
Audit · Auditing Clearfield
Clearfield dissolves 35-year-old RDA 8 with about $1 million left to spend
Clearfield's council voted 4–0 in June to dissolve Redevelopment Project Area 8, which stopped collecting tax increment in December 2025. A staff memo said about $1 million remained, and state law requires any funds unspent at the end of the dormancy period to be returned to taxing entities.
Audit · Auditing Draper
Three Draper redevelopment areas that have stopped collecting reported $8 million in unaudited balances
The redevelopment agency's 2026 annual report lists unaudited June 30, 2026 balances in East Bangerter, Sand Hills and West Freeway, along with intended uses. The agency's consultant told the council the areas had two years to spend or commit the money.
Audit · Auditing American Fork
Who pays for American Fork's Pony Express Parkway link and nearby roads
A 2025 agreement splits a $858,687 local match equally between American Fork and Lehi, with Utah County reimbursing up to $11.8 million. A trail and a developer agreement on 620 South have their own funding.
Audit · Auditing American Fork
Five American Fork funds each budget $494,758 toward Public Works bond payments
Roads, culinary water, pressurized irrigation, sewer and storm drain each send $494,758 to the city's building authority in the fiscal 2027 budget, $2,473,790 in all, against $2,474,791 in budgeted debt service.
Audit · Auditing Millville
Millville's sewer system: $15.9 million in sewer bonds, $9.3 million in grants and the payments now starting
Millville's fiscal 2025 audit lists five water and sewer revenue bonds totaling $17.67 million, three of them for sewer. Two interest-free sewer bonds begin annual payments in fall 2026, and the 2026-27 budget adds a DEQ sewer loan payment.
Audit · Auditing Ephraim
Ephraim raises its minimum water charge from $30 to $47 after rate study
A January 2026 rate study projected deficits for Ephraim's drinking water system at current rates. In June the council adopted an ordinance raising the in-city minimum monthly charge to $47, with future increases tied to inflation and capped at 3% a year.
Audit · Auditing Parowan
Parowan's water bonds: a $12 million ceiling, $9.675 million expected
The council authorized up to $12 million in water revenue bonds in June 2026 for a spring treatment plant and new water lines. The city's notice says it expects to borrow no more than $9,675,000 over 30 years, with $1,075,000 in principal forgiveness that does not have to be repaid.
Audit · Auditing Hyde Park
Hyde Park's auditor reports General Fund reserves over the state limit for a second year
Hyde Park's fiscal 2025 audit repeats a finding that the General Fund's unreserved balance exceeded the state's 35% limit, and adds a finding that the wastewater fund spent more than its final budget. The auditor qualified its state compliance opinion on both points.
Audit · Auditing Price
Auditing Price: what the city's budget and audit records say about its money
A facts-only look at Price city's finances: the $14.4 million general fund budget the council adopted for fiscal 2027, the $3.3 million planned transfer from the city's electric utility, large grant- and loan-funded water and flood projects, and what is publicly known about the fiscal 2025 audit.
Audit · Auditing Nephi
Nephi council raises property tax rate to 0.001031 on 4–1 vote, citing new police station
The council voted 4–1 on Aug. 18 to raise the city's property tax rate and adopt the final fiscal 2027 budget. City staff tied the increase to a new police facility and patrol staffing. The council's Oct. 6, 2026 agenda listed alternative funding options for the station.
Audit · Auditing Roosevelt
Auditing Roosevelt: what the city's most recent posted audit and its June 2026 budget actions show
The Utah Ledger's Auditing Roosevelt series follows Roosevelt City's money through its own public records. The most recent audit cited in this story covers fiscal 2023, when the general fund ended the year with $3.75 million and the city reported $7 million in outstanding debt. In June 2026 the council reopened the fiscal 2026 budget and approved the certified tax rate for fiscal 2027.
Audit · Auditing Ephraim
Auditing Ephraim: what the city's audit and budget records say about its money
A facts-only look at Ephraim's finances: the fiscal 2025 audit, the city's debt and fund balances, the fiscal 2027 budget the council adopted in two steps, and what this series will follow.
Audit · Auditing White City
Auditing White City: a $1.96 million main fund and audited figures reported by the service district
White City buys most of its municipal services through the Greater Salt Lake Municipal Services District, and its audited figures appear as one column in the district's financial statements. This series follows the city's posted budgets, the district's FY2025 statements and the council's meeting records.
Audit · Auditing Hyde Park
Auditing Hyde Park: what the city's audit, budget and tax records show
The Ledger is reviewing Hyde Park City's public financial records, starting with its audited financial statements for fiscal 2025 and the budget it filed with the State Auditor for fiscal 2026-27. The auditor gave an unmodified opinion on the statements but a qualified opinion on two state compliance requirements. Every figure comes from a linked public record.
Audit · Auditing West Bountiful
Auditing West Bountiful: an unmodified audit opinion, one budget finding and a redevelopment agency
West Bountiful's audit for the year ended June 30, 2025 carries an unmodified opinion and one state-compliance finding: spending in the golf, solid waste and redevelopment funds went past their final budgets. This series reads the city's audit and budget records line by line.
Audit · Auditing La Verkin
Auditing La Verkin: what the city's fiscal 2025 audit says about its money
A facts-only look at La Verkin's finances from its audited statements for the year ended June 30, 2025: the general fund, the budget, debt, the audit opinion and the one compliance finding this series will follow.
Audit · Auditing Moab
Auditing Moab: what the city's audit and budget records say about its money
A facts-only look at Moab's finances: the $23.98 million general fund budget the City Council adopted for fiscal 2027, the fiscal 2025 audit's unmodified opinion and one internal control finding, the city's bonded debt, and the reserves it drew down for construction.
Audit · Auditing Wellsville
Auditing Wellsville: what the city's audit, budget and tax records show
The Ledger is reviewing Wellsville City's public financial records, starting with its audited financial statements for fiscal 2025. The auditor issued an unmodified opinion and reported no findings. The city's only bond debt was $1,710,000 in water revenue bonds. Every figure comes from a linked public record.
Audit · Auditing Manti
Auditing Manti: what the city's audit and budget records say about its money
A facts-only look at Manti's finances: the fiscal 2025 audit, the city's debt and fund balances, the fiscal 2026-27 budget workbook it filed with the state, and what this series will follow.
Audit · Auditing Parowan
Auditing Parowan: what the city's audit and budget say about its money
A facts-only guide to Parowan's finances: the fiscal 2025 audit, the city's debt and reserves, the proposed fiscal 2027 budget and the water-system borrowing the council authorized in June 2026.
Audit · Auditing Monroe
Auditing Monroe: What the city's 2026-27 budget lays out
Monroe's original budget for the year ending June 30, 2027 balances its general fund at $1,699,120, sets aside $250,000 for capital projects and describes a $2,940,000 secondary water metering project, a new well and a state-funded Main Street resurfacing scheduled to begin in 2028.
Audit · Auditing Millville
Auditing Millville: what the city's audit, budget and sewer debt records show
Millville's audited statements for fiscal 2025 received an unmodified opinion and show $17.67 million in water and sewer revenue bonds, most of it tied to the city's new sewer system. The 2026-27 budget tables in the June 11 council packet total $3,950,400 across four funds.
Audit · Auditing Fillmore
Auditing Fillmore: A $4 million general fund, utility funds and a sewer lagoon in the works
Fillmore's audited statements for the year ended June 30, 2026 report $40.1 million in net position and $3.1 million in outstanding bonds, all but $119,000 of it water bonds. The council adopted a $4,046,510 general fund budget for fiscal 2027, and posted minutes record work on a new sewer lagoon and flood-mitigation spending.
Audit · Auditing River Heights
Auditing River Heights: what we're examining and why
The Ledger is reading River Heights city's budgets, audited financial statements and council records. Here is what the city's fiscal 2025 audit and its fiscal 2026-27 final budget show.
Audit · Auditing Willard
Auditing Willard: A small city's budget, its sewer debt and its latest audit
Willard's fiscal 2025 audit reports $2.18 million in General Fund revenue, a $791,817 General Fund balance and $8.63 million in sewer revenue bonds, the city's only bonded debt. The council adopted the fiscal 2026-27 budget on June 25, 2026.
Audit · Auditing Marriott-Slaterville
Auditing Marriott-Slaterville: What the city's 2025 audit and 2026 budget votes show
Marriott-Slaterville's audited statements for the year ended June 30, 2025 report $23.5 million in net position, no bonds or similar debt, and $172,998 in unassigned governmental fund balance. The general fund balance fell $638,426 during the year. The council adopted its fiscal 2027 budgets on June 18, 2026; the minutes give no totals.
Audit · Auditing Kamas
Auditing Kamas: what the city's audit and budget say
Kamas's fiscal 2025 financial statements received an unmodified audit opinion and one state-compliance finding, on aged impact fees. The city owes $1,071,000 on a 2020 water bond, and its 2026-27 general fund budget totals $3,160,565.
Audit · Auditing Mona
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.
Audit · Auditing Lewiston
Auditing Lewiston: The city's budget, debt and audit, by the numbers
Lewiston's fiscal 2025 audit received an unmodified opinion with no reported findings. The city spent $1.3 million from its general fund that year and owed $8.5 million, nearly all of it on a federal water loan. Its fiscal 2027 budget worksheet plans $2.6 million in general fund spending.
Audit · Auditing Honeyville
Auditing Honeyville: a small city's books, from its fiscal 2025 audit
Honeyville's audited financial statements for the year ended June 30, 2025 report net position of $7,826,416, no bonds or loans, a general fund that spent $623,811, and a water utility holding $1,061,151 in cash. This series follows the city's finances through its public records.
Audit · Auditing Nephi
Auditing Nephi: What the city's books show
Nephi's fiscal 2025 audit gave the city an unmodified opinion and reported $28.3 million in debt, most of it tied to its electric and water utilities. The fiscal 2027 general fund budget is $9.79 million, and the city's own utilities run larger budgets than the general fund.
Audit · Auditing Fruit Heights
Auditing Fruit Heights: what we're examining and why
The Ledger is reading Fruit Heights' audits, budgets and council minutes. The city's fiscal 2025 statements report $37.8 million in net position and no bonds, and its fiscal 2027 budget plans $3.8 million of general fund spending.
Audit · Auditing Kanab
Auditing Kanab: what the city's audit and budget votes show
Kanab's audited fiscal 2025 statements show a $2.7 million general fund balance, $35.6 million in total net position and about $7 million in bonds and financed purchases. The council kept revenue-neutral property tax rates and adopted its fiscal 2027 budget in June 2026.
Audit · Auditing Huntington
Auditing Huntington: $1.2 million general fund and an unmodified 2025 opinion
This series follows Huntington City's money through its own records. The fiscal 2025 audit gives the city an unmodified opinion and reports $659,000 in lease revenue bonds. The fiscal 2027 budget the council adopted in June plans $1,192,333 in general fund revenue.
Audit · Auditing North Logan
Auditing North Logan: What the city's own records show about its money
North Logan's fiscal 2025 audit received a clean opinion, while its governmental funds spent down $8.1 million as construction, including the community center, drew on savings. This series follows the city's water borrowing, construction accounts, 2026 tax increase, audit follow-up and redevelopment agency, one public record at a time.
Audit · Auditing Cedar Hills
Cedar Hills raised its operating tax and cut its golf bond levy; city records give different figures
Cedar Hills adopted a property tax increase for public safety in August while lowering its golf bond levy and dropping a temporary $4 public safety fee that staff said was never collected. The budget book and the approved minutes describe the size of the increase and the fee amounts differently.
Audit · Auditing Enoch
Two Enoch businesses' transportation impact fee reduction requests remain undecided
Hub Pizza and Golden Hour Coffee asked for transportation impact fee reductions of about 81% and 74%. The council discussed the requests in August and September but took no vote, and the city's engineer asked for more data.
Audit · Auditing Kaysville
Kaysville canceled its $16.5 million fire-station bond election
Kaysville put a proposition for up to $16.5 million in general obligation bonds for a fire station on the Nov. 3, 2026 ballot, held a public hearing on Oct. 1 and then canceled the election at an Oct. 7 special meeting. The question still appears on printed ballots, but votes on it will not be counted. No bonds have been issued.
Audit · Auditing Midvale
Auditing Midvale: What the city's budget, audit and debt records show
Auditing Midvale follows the city's money through its own budgets, audits and redevelopment records. Midvale adopted a $24,179,095 General Fund budget for fiscal 2027. At June 30, 2025, the city reported $69,274,119 in long-term obligations and no general obligation bonds.
Audit · Auditing Kaysville
Auditing Kaysville: what city records show about its audit, reserves, debt and new borrowing plans
The Ledger is reviewing Kaysville's public financial records, starting with the fiscal 2025 audit, the fiscal 2027 property tax increase, a proposed operations-center bond and the fire-station bond election the council canceled on Oct. 7. Every figure comes from a linked public record.
Audit · Auditing Smithfield
Auditing Smithfield: what the city's audit, budgets and debt records show
A guide to Smithfield city's finances from its FY2025 audited financial statements, its adopted budgets and City Council minutes: an unmodified audit opinion, two state-compliance findings, $1.4 million in bonds and a water tank the city is funding from cash reserves.
Audit · Auditing Orem
Orem's general fund topped the state reserve cap in every audit from fiscal 2019 through 2025
Independent auditors reported Orem holding more general fund money than state law allows in seven straight annual audits. For fiscal 2025 they stated an excess of $4.07 million, a figure their own listed balances do not reproduce.
Audit · Auditing American Fork
American Fork set reimbursement caps for Red Pine and White Horse road work
From 2019 to 2022 the City Council approved agreements to repay Red Pine Construction up to $1.1 million, and White Horse Developers up to $363,366, $2.34 million and $772,895, for upsized roads and utilities. State data list $3.13 million in city net expenses to White Horse in fiscal 2021.
Audit · Auditing Vernal
Vernal approved three change orders and a directive on its 100 North contract
Between June and September 2026, Vernal's council approved three change orders and a work change directive on Condie Construction's 100 North water and sewer contract. Change Order 1 alone raised the contract from $4.84 million to $5.40 million. The engineer agreed to credit the city's share of a design error.
Audit · Auditing Vernal
How Vernal's 100 North water and sewer financing changed between June and September
Vernal's council approved two bond resolutions for one water and sewer project in 2026: a June resolution pledging sales tax and an August one pledging utility revenues. By the Sept. 2 hearing, staff described $4,517,000 in grants and $1,937,000 in bonds at 0.5% over 15 years.
Audit · Auditing Vernal
Vernal's fiscal 2025 audit: budget overspending repeats, capital fund ends in deficit
Vernal's fiscal 2025 audit reports three findings: spending above budget appropriations for a third straight year, a $2.93 million deficit in the capital projects fund, and account reconciliations done months late. The auditor said a prior finding on an excess general fund balance was corrected.
Audit · Auditing Vernal
Auditing Vernal: what the city's latest audit and budget show
The Utah Ledger's Auditing Vernal series follows Vernal City's money through its own public records. The fiscal 2025 audit shows a $5.97 million general fund balance, $17.5 million in revenue bonds and a deficit in the capital projects fund. The fiscal 2027 general fund budget is $15.04 million.
Audit · Auditing Tremonton
Tremont Center has drawn $1.73 million in tax increment through 2024
Tremonton's redevelopment agency reports passing all Tremont Center tax increment to the developer for primary improvements. Receipts doubled to $596,131 in tax year 2024. The city's $1.94 million in earlier contributions is repayable only if increment is left after the developer is paid.
Audit · Auditing Pleasant View
Rise project area: two tie-breaking votes and a $1.8 million projection
Pleasant View's redevelopment agency adopted the Rise Community Reinvestment Area in January on the mayor's tie-breaking vote, and the council approved the city's participation the same way in August. The project budget projects $1,773,017 for the agency over 15 years; it is a projection, not a payment.
Audit · Auditing Tremonton
Auditing Tremonton: what the city's own books show
Tremonton adopted a $42.1 million all-funds budget for fiscal 2027. Its fiscal 2025 audit drew a clean opinion and reports no governmental long-term debt other than accrued employee leave, $5.7 million in water revenue bonds and a downtown redevelopment area that passed $596,131 through to site improvements.
Audit · Auditing Nibley
Auditing Nibley: what the city's audit and budget show
Nibley's auditors reported no findings for fiscal 2025, when its governmental funds held $13.6 million, most of it restricted or assigned. The adopted fiscal 2027 budget totals $27.6 million across all funds. This series follows the city's money through its public records.
Audit · Auditing Grantsville
Auditing Grantsville: what the city's audit and budget show
The Utah Ledger's Auditing Grantsville series follows Grantsville City's money through its own public records. The fiscal 2025 audit shows a $10.3 million general fund balance, $27 million in total debt and one state-compliance finding, for redevelopment agency spending above its budget. The adopted fiscal 2027 general fund budget is $15.1 million.
Audit · Auditing Sandy
Sandy council set the Crescent View bond ceiling at $30 million on a third vote; election is Nov. 3
On Aug. 11, 2026, motions for a $30 million and a $21 million ballot amount each failed 3-4 before the council adopted the $30 million resolution 6-1 on reconsideration. At the Sept. 22 hearing, the finance director projected about $5 a month for the average home.
Audit · Auditing Park City
Park City's auditors reported spending above budget in FY2023, FY2024 and FY2025
The state compliance reports in Park City's last three annual financial reports each list a budgetary-compliance finding. The FY2025 finding covers $78,214 in redevelopment-fund spending and a $1,391,041 transfer that had no budget.
Audit · Auditing West Jordan
West Jordan plans $2.77 million in water, sewer and stormwater transfers to its General Fund in fiscal 2027
A city staff presentation sets out $1.575 million from water, $895,000 from sewer and $300,000 from stormwater for fiscal 2027, separate from $5.25 million in estimated administrative charges to the same utilities.
Audit · Auditing Tooele
Auditing Tooele: what the city's audit and budget show
The Utah Ledger's Auditing Tooele series follows Tooele City's money through its own public records. The fiscal 2025 audit shows a $13.7 million general fund balance and $9.4 million in the Depot redevelopment fund. The adopted fiscal 2027 budget totals $80.5 million across all funds.
Audit · Auditing Cottonwood Heights
Canyon Centre plan swaps office space for housing and a hotel
Cottonwood Heights' redevelopment agency adopted an amended Canyon Centre plan and budget on Feb. 18, 2025. The plan replaces office use with housing, a 125-room hotel and retail, and the budget projects $15,218,257 in lifetime tax increment, including $8,700,447 to repay a Salt Lake County parking structure loan.
Audit · Auditing North Salt Lake
North Salt Lake adopts a lower certified tax rate as the fire district proposes a higher one
North Salt Lake's council adopted a certified property tax rate of 0.000805 for the coming year, which is expected to bring in $3,139,460. At the same meeting, the city manager briefed the council on a South Davis Metro Fire Service Area proposal to raise its own rate from 0.000519 to 0.000603. The fire district is a separate government.
Audit · Auditing Santaquin
Auditing Santaquin: What the city's audit and budget show
This series examines Santaquin's public financial records. The city's audited report for fiscal 2025 received a clean opinion with no findings. This explainer sets out its budget, reserves, debt and redevelopment agency from those records.
Audit · Auditing Hyrum
Hyrum's auditor reports the same bookkeeping weakness for a third year
Hyrum City's fiscal 2025 audit again found that key accounts were not reconciled to supporting records at year-end, a material weakness the auditor also reported for fiscal 2023 and 2024. The city hired an accountant after the fiscal year ended, the audit says, and the financial statements received a clean opinion.
Audit · Auditing Murray
Murray plans $5.46 million in utility-fund transfers to its General Fund this year
Murray's 2026-27 budget plans to move $5,456,080 from its water, wastewater and power funds into the General Fund, calculated at 8% of revenues. The same budget projects the power and wastewater funds drawing down reserves for capital projects, and a September amendment appropriated more from both.
Audit · Auditing Washington City
Washington City's 0.33% emergency services tax took effect Oct. 1; voters decide on more in November
After a 3-2 council vote in March, Washington City's emergency services sales tax took effect Oct. 1, according to the Utah State Tax Commission. The adopted budget counts $1.3 million from it, and Proposition 5 asks voters to add 0.67%.
Audit · Auditing Brigham City
Nucor's tax increment is set to repay Brigham City's substation work before any company incentive
Brigham City approved a 25-year Inland Port tax increment period for the Nucor project starting in tax year 2027. City staff said Nucor's incentive share would go to the city until an infrastructure bond is satisfied, and the port authority has authorized reimbursing the city up to an estimated $9,085,000.
Audit · Auditing Lindon
Lindon sets borrowing limits of up to $7.4 million for water bonds and separate limits for sewer bonds
The council approved parameters in September for up to $7.4 million in water revenue bonds and up to $3.5 million in new sewer bonds plus $1.7 million to refund existing sewer debt. A council member asked staff to compare borrowing the full water amount at once with borrowing in stages. The bonds had not been sold as of Oct. 16.
Audit · Auditing Lehi
Lehi's Thanksgiving Station zone returns with $122.1 million in agreements
A state committee approved a housing and transit reinvestment zone by Lehi's FrontRunner station in 2023. Agreements that refer to up to 80% of the zone's new property tax, capped at $122,144,769, were on redevelopment agency agendas in July and again on Oct. 13, 2026.
Audit · Auditing West Valley City
West Valley City Council adopts fiscal 2027 budget with property tax increase, 6-1
The council approved Resolution 26-89 on Aug. 11, 2026, after a public hearing on a property tax increase. City officials described about $1.9 million in added property tax revenue for new firefighter positions and pay increases. Councilmember Tom Huynh voted no.
Audit · Auditing Kaysville
Kaysville sets a $6.5 million ceiling for operations-center bonds backed by sales and other taxes
On Sept. 17, the council approved parameters for up to $6.5 million in sales tax revenue bonds to renovate and expand its public works and utility operations center. The notice estimates $9,166,725 in total debt service; final terms have not been set and a public hearing is scheduled for Nov. 5.
Audit · Auditing Midvale
Midvale redevelopment board raised Jordan Bluffs reimbursement cap to $53.3 million plus interest
In June 2025 the Redevelopment Agency of Midvale City unanimously approved a second amendment to the Jordan Bluffs tax increment reimbursement agreement. It raises the developer's reimbursement cap from $40,915,480 to $53,300,000, plus accrued interest, and sets conditions tied to development value and a parcel for the city's Public Works facility.
Audit · Auditing Hurricane
Hurricane sets a $27 million ceiling for police station and city hall bonds
On Oct. 1, Hurricane's Municipal Building Authority authorized up to $27 million in lease revenue bonds for a new police station and city hall, raising the maximum interest rate to 6.5% from the 6% in the draft. A public hearing is set for Nov. 5; the final amount has not been set.
Audit · Auditing Woods Cross
Woods Cross building authority proposes up to $33 million in bonds for City Hall and park
A notice posted Oct. 7 says Woods Cross's new Local Building Authority intends to issue up to $33 million in lease revenue bonds for a city hall and parks, with an estimated $2,303,367 a year in payments. A public hearing is set for Nov. 3.
Audit · Auditing Lindon
Lindon adds a monthly sewer treatment facility fee to pay its share of Orem plant upgrades
The council voted 4–0 in August to add a sewer treatment facility fee tied to meter size, estimated at $19.98 a month for a typical 1-inch connection, to cover Lindon's share of upgrades at Orem's wastewater plant. The council adopted the schedule as proposed after staff advised deferring part of the change.
Audit · Auditing Alpine
Alpine's fire station expansion has a $5.12 million price and a $6.05 million plan
Alpine city budgeted about $5 million for a fire station expansion in 2025. In June 2026 the council approved a $5,124,327 guaranteed maximum price with SIRQ Construction inside a funding plan of about $6.05 million, and authorized up to $2.5 million in sales tax bonds. The council has approved two construction payments.
Audit · Auditing Cedar Hills
Cedar Hills borrowed $4.6 million for golf course renovation as its older golf bonds remain on the tax rolls
Cedar Hills' Golf Fund added $557,275 to its fund balance in fiscal 2025. The city then picked a contractor for a roughly $4.6 million course renovation, authorized up to $5 million in sales tax revenue bonds, and reports a $4,628,000 bond issued in March 2026. The 2012 golf bonds are still repaid through a property tax levy.
Audit · Auditing Enoch
Enoch sets a $5 million ceiling for park bonds; no borrowing recorded yet
The Enoch City Council approved parameters in August for up to $5 million in sales tax revenue bonds for a park. A September hearing drew no comments, and no bond issuance appears in the records reviewed.
Audit · Auditing Cedar City
Cross Hollow covered arena: staff lists $1,022,062 in costs against $1,004,119 available
Cedar City staff said in June that private donations would cover the new covered arena. An October staff table adds the metal building, a $396,762 construction bid and $95,242 in impact fees, leaving a $17,943 gap, and the council's Oct. 14 agenda included waiving some or all of those fees.
Audit · Auditing Lehi
Lehi caps agency sales tax shares at $7.9 million and $3.1 million in two deals
Lehi's redevelopment agency created two retail project areas in 2025 that run on future sales tax rather than property tax. Both passed over one board member's objection; neither budget says how much of its cap would reach the developer.
Audit · Auditing Ogden
Ogden's Taylor Canyon park deal: changing acreage figures, a $700,000 reserve vote and a recusal
Ogden's description of the Taylor Canyon land it plans to buy from the school district went from about 2.6 acres for $948,546 in May to about $700,000 in August, with city records giving the acreage as both 1.19 and 1.91. The council voted 4-2 to refill its park reserve with $700,000.
Audit · Auditing Orem
Orem council approved moving $3.68 million to capital projects after the fiscal 2025 reserve finding
The council adopted a February 2026 budget amendment, Ordinance O-2026-0004, that includes a $3,680,788.60 transfer from the general fund to the capital projects fund after an audit found the general fund over the state cap. The records reviewed do not show whether the money moved by June 30.
Audit · Auditing St. George
Auditing St. George: what the city's own records say about its money
A facts-only review of St. George's budget, audit, debt and redevelopment agencies, starting with the fiscal 2025 annual financial report and the fiscal 2027 adopted budget.
Audit · Auditing West Valley City
Auditing West Valley City: what the city's latest audit and budget records show
This series follows West Valley City's money through its own public records: audited financial statements, auditor reports, budget documents and council minutes. Here is the baseline from the audit of fiscal 2025 and the council's August 2026 budget vote.
Audit · Auditing West Jordan
Auditing West Jordan: what the city's audit and budget show about its money
West Jordan's fiscal 2025 audit drew an unmodified opinion and showed a $22.7 million General Fund balance. The city's adopted fiscal 2027 budget plans to spend $55.9 million more than it takes in, drawing on reserves, mostly for capital projects.
Audit · Auditing Layton
Auditing Layton: what city records show about its budget, audit, dispatch and redevelopment deals
The Ledger is reviewing Layton's public financial records, starting with the fiscal 2026-27 budget, the fiscal 2025 audit, regional 911 dispatch, fiber obligations and redevelopment agreements. Every figure comes from a linked public record.
Audit · Auditing Murray
Auditing Murray: What the city's budget, audit and debt records show
Auditing Murray follows the city's money through its own budgets, audits and ordinances. Murray adopted a $68,985,465 General Fund budget for 2026-27. At June 30, 2025, the city reported $98,099,383 in long-term bonded, lease and subscription debt and an unassigned General Fund balance of $16,181,468.
Audit · Auditing Riverton
Auditing Riverton: What the city's audit shows about its money
Riverton's fiscal 2025 audit reports $54.9 million in governmental revenue, a $9.2 million General Fund balance and about $34.8 million in bonds, leases and notes. The city levies no property tax of its own; police and fire are funded through two service areas the City Council governs.
Audit · Auditing Taylorsville
Auditing Taylorsville: what public records show about the city's finances
The Ledger is starting a review of Taylorsville's audits, budgets, debt, redevelopment areas and council votes, reporting only what the records say. Here is the city's financial baseline and what the series covers.
Audit · Auditing Taylorsville
Taylorsville's Bangerter urban renewal area: a $21.3 million cap through 2038 and milestones due
The redevelopment agency asked taxing entities to extend tax-increment collections in the 5400 South and Bangerter Highway area from 2029 to 2038. The approved budget sets a cumulative cap of $21,292,871, which includes past collections, and requires annual milestone reports beginning June 30, 2026.
Audit · Auditing Washington City
Auditing Washington City: what the city's own records say about its money
A facts-only review of Washington City's budget, audit, reserves and debt, starting with the audited financial statements for fiscal 2025 and the adopted fiscal 2027 budget.
Audit · Auditing Magna
Auditing Magna: what public records show about the city's finances
The Ledger is starting a review of Magna's audits, budgets, redevelopment money and council actions, reporting only what the records say. Magna's finances are reported inside the Greater Salt Lake Municipal Services District's statements; here is the baseline and what the series covers.
Audit · Auditing North Ogden
North Ogden's clean audit came with one fraud-assessment finding; the next audit is due by Dec. 15
North Ogden's auditor gave its fiscal 2025 statements a clean opinion, with one compliance finding about the city's Fraud Risk Assessment. The council has since set a Dec. 15 target for the fiscal 2026 audit and hired a separate consultant to help prepare the statements.
Audit · Auditing Brigham City
Auditing Brigham City: what city records show about its budget, audit, debt and the Nucor project
The Ledger is reviewing Brigham City's public financial records, starting with the fiscal 2025 audited financial report, the fiscal 2026-27 budget and tax decision, the Nucor project in the Inland Port's Golden Spike area, and a land sale to the school district. Every figure comes from a linked public record.
Audit · Auditing Highland
Auditing Highland: what city records show about its audit, reserves, debt and 2026 budget
The Ledger is reviewing Highland's public financial records, starting with the fiscal 2025 audit, the fiscal 2027 budget and library tax increase, a renewed grant and legislative consulting contract, the Mitchell Hollow Trail and a state grant for secondary water meters. Every figure comes from a linked public record.
Audit · Auditing Vineyard
Vineyard's redevelopment agency hires CPA firm again to widen review of reimbursement payments
A December 2025 report from CPA Insight Solutions said Vineyard had no written procedures for reviewing redevelopment reimbursements and that sampled packets lacked some subcontractor support. In September 2026 the agency board voted to hire the firm again for a review covering more years and a larger sample.
Audit · Auditing Centerville
Auditing Centerville: what city records show about its audit, reserves, debt and 2026 budget
The Ledger is reviewing Centerville's public financial records, starting with its fiscal 2025 audit, its fiscal 2027 budget and property tax increase, a planned waterline loan and two redevelopment agency decisions. Every figure comes from a linked public record.
Audit · Auditing Hyrum
Auditing Hyrum: what the city's audit, budget and debt records show
The Ledger is reviewing Hyrum City's public financial records, starting with its fiscal 2025 audited financial statements and its fiscal 2026-27 budget. The auditor gave a clean opinion on the statements and again reported a material weakness in how the city closes its books. Every figure comes from a linked public record.
Audit · Auditing Woods Cross
Auditing Woods Cross: what city records show about its audit, reserves, debt and City Hall plans
The Ledger is reviewing Woods Cross's public financial records, starting with the fiscal 2025 audit, the fiscal 2027 budget and property tax increase, a proposed City Hall and park bond, and a water-tank contract. Every figure comes from a linked public record.
Audit · Auditing Ivins
Auditing Ivins: What the city's budget, audit and debt records show
Auditing Ivins follows the city's money through its own budgets, audits and council decisions. The fiscal 2027 budget lists $13,543,850 in General Fund revenue. At June 30, 2025, the city reported $4,885,853 in outstanding bonds and leases, and its auditor reported no findings.
Audit · Auditing Lindon
Auditing Lindon: what city records show about its audit, reserves, debt and 2026–27 budget
The Ledger is reviewing Lindon's public financial records, starting with the fiscal 2025 audit, the fiscal 2027 budget, a new sewer treatment facility fee, utility fund transfers to the General Fund and proposed water and sewer bonds. Every figure comes from a linked public record.
Audit · Auditing Alpine
Auditing Alpine: what city records show about its audit, reserves, debt and 2027 budget
The Ledger is reviewing the public financial records of Alpine city in Utah County, starting with its fiscal 2025 audit, the fiscal 2027 budget, a fire station expansion, an emergency purchase for a Main Street crosswalk, a license-plate camera contract and a development agreement. Every figure comes from a linked public record.
Audit · Auditing Cedar Hills
Auditing Cedar Hills: what city records show about its audit, reserves, debt and 2026–27 budget
The Ledger is reviewing Cedar Hills' public financial records, starting with its fiscal 2025 audit, its fiscal 2027 budget, the golf course renovation and its new bonds, the public safety contract with American Fork, this year's tax and fee changes and the city's fiber backstop. Every figure comes from a linked public record.
Audit · Auditing Hooper
Hooper Crossing's draft deal leaves any city contribution to later agreements
Hooper adopted an economic incentive policy on the mayor's tie-breaking vote in April. The draft Hooper Crossing development agreement before the council in September makes a regional sewer lift station eligible for public money but says amounts must be set in separate council-approved agreements.
Audit · Auditing Enoch
Auditing Enoch: what the city's budget and audit say about its money
A facts-only look at Enoch city's finances: the $5.67 million general fund budget the council adopted for fiscal 2027, the audit of fiscal 2025, the city's debt, and what this series will follow.
Audit · Auditing Herriman
Herriman's redevelopment agency paid developers and two foundations in fiscal 2025
The city's audited statements list what the redevelopment agency paid each company, foundation and taxing agency under its agreements in the year ended June 30, 2025, and the caps on those agreements.
Audit · Auditing American Fork
American Fork page still listed 100 West work as out to bid after a $2.3 million award
The City Council approved Newman Construction's $2,315,000 bid for 100 West utility work on April 14, plus a $231,500 contingency. On Oct. 16 the city's capital projects page still described the work as out to bid.
Audit · Auditing Herriman
Herriman replaces $7.6 million water-rights loan as Auto Mall land stays unsold
The City Council approved a new two-year loan from the city's water rights impact fee fund in August to carry a 2020 land loan that had expired. City reports have listed three different due dates for the original loan.
Audit · Auditing Ogden
Ogden RDA changes a 2015 Thorstensen Building deal and approves a $290,000 townhome incentive
On July 14, Ogden's redevelopment agency voted 4-3 to let the Thorstensen Building's developer build 25 income-restricted artist lofts instead of about 30 market-rate units, and 6-1 to approve up to $290,000 in tax increment for 10 for-sale townhomes on Adams Avenue.
Audit · Auditing Eagle Mountain
Eagle Mountain authorized up to $10 million in bonds and adopted a Mid-Valley retail project area in 2026
In June the Redevelopment Agency authorized up to $10 million in sales tax and tax increment revenue bonds for road work tied to a planned retail development. In August the council adopted the Mid-Valley project area plan and approved a participation agreement with Terra Smith's Eagle Mountain LLC, 4-1.
Audit · Auditing Herriman
Auditing Herriman: what the city's latest audit and budget records show
A facts-only review of Herriman's money, starting with the audited financial statements for the year ended June 30, 2025, and the two-year budget the City Council adopted in June 2026.
Audit · Auditing Clinton
Clinton, with no bonds in 2025, authorizes up to $3.9 million in water borrowing
Clinton reported no outstanding bonds or notes in June 2025. Since then the council has authorized up to $3.9 million in water revenue bonds from the Utah Board of Water Resources to replace water lines alongside state road projects.
Audit · Auditing Mapleton
Mapleton's sewer notes to Spanish Fork: three sets of payment figures for fiscal 2027
Mapleton owed Spanish Fork $21,865,418 on four sewer notes at June 30, 2025. The audit says the agreement behind them was being renegotiated, and the audit's repayment schedule, the fiscal 2027 budget overview and the detailed sewer budget each list different payments for the year.
Audit · Auditing Eagle Mountain
Eagle Mountain's agency approved the Sweetwater #4 data-center deal in December 2025
The Redevelopment Agency board approved a participation agreement with Stadion LLC on Dec. 16, 2025, and amended the Sweetwater #4 plan and budget on Jan. 6, 2026. The packet version of the agreement ties reimbursement to occupancy and to increment the agency actually receives, and the amended budget's printed total differs from the sum of its parts.
Audit · Auditing Ogden
Williams International's $22 million incentive is a cap, with key conditions dated Dec. 31, 2026
The agreement Ogden's redevelopment agency approved in March 2025 caps payments to Williams International at $22 million in tax increment, paid in installments through 2048. Payments depend on construction milestones, and the agreement says it ends if the expansion isn't substantially complete by the end of 2026.
Audit · Auditing Pleasant Grove
Pleasant Grove raises its property tax rate to add a police officer and two firefighters
The City Council voted unanimously on Aug. 18 to raise the city's tax rate from 0.000938 to 0.001020, bringing in an estimated $365,667 more in fiscal 2027. The city's impact statement ties the money to one new police officer, reserve and retention funding, and two new firefighters.
Audit · Auditing Bountiful
After August wildfire, Bountiful approves $235,618 Echo line cleanup and moves to connect to PacifiCorp
An Aug. 7 fire destroyed 88 poles on the city's 46-kV Echo hydro transmission line. The council awarded a cleanup contract on Sept. 8 and on Sept. 22 directed staff to tie into PacifiCorp's line, an option staff estimated at about $3.5 million.
Audit · Auditing Syracuse
Syracuse RDA's El Matador proposal: a $1.1 million land price, $238,150 in credits and a tax rebate
An Oct. 13 Redevelopment Agency packet proposes selling 1.526 acres near Founder's Park to CT Eatz Holdings LLC for an El Matador restaurant. After parking and art-easement credits, the buyer would pay $858,647 in cash at closing, and a separate agreement would rebate part of the project's property tax increment for up to 10 years.
Audit · Auditing North Salt Lake
North Salt Lake's golf fund owes $2.9 million in past subsidies, with no repayment schedule yet
North Salt Lake's fiscal 2025 audit records $2,921,931 owed by the Eaglewood golf fund to the city's capital projects fund for subsidies from fiscal 1994 through 2020. The city says it expects to set a repayment schedule in a future year. The golf fund reported an operating gain for fiscal 2025, and the audit says about $160,000 of it is a receivable from a tubing operator.
Audit · Auditing Clinton
Clinton's street plan calls for $3.4 million a year; the city spends about $1 million
A 2024 engineering plan says Clinton needs about $3.4 million a year to maintain its streets. Staff told the council in June the city spends about $1 million. The council adopted its budget without new road money and ordered a study of a street utility fee, which it has not adopted.
Audit · Auditing Plain City
State Auditor found Plain City event payments went through personal payment apps
A 2025 State Auditor review confirmed that some Plain City event and concession payments were collected through employees' or volunteers' personal payment-app accounts, with no receipt records. The auditor agreed the risk of significant loss was low. The city said it moved to a city-controlled account.
Audit · Auditing Riverdale
Riverdale's move to Weber Fire District: the projected savings, the corrected hearing and the open terms
Riverdale city staff projected about $1 million a year in savings from moving fire service to the Weber Fire District. The district repeated its hearing after finding a notice step had been missed, and the city's tax offset, building lease and employee terms are not yet in a public agreement.
Audit · Auditing South Ogden
South Ogden's FY2025 audit: clean opinion, a repeat weakness in closing the books and a lowered fraud-risk score
The auditor gave South Ogden's fiscal 2025 financial statements a clean opinion but reported a material weakness in year-end close procedures for the second year in a row, cut the city's fraud risk self-assessment from 'very low' to 'moderate' risk and found justice court trust accounts were not reconciled monthly.
Audit · Auditing Ogden
Ogden's utility bills fund two separate charges to the general fund
Ogden proposed moving up to $7,537,550 from its water, sewer, storm sewer and refuse funds to the general fund in fiscal 2027 as a 12% charge in lieu of taxes. A separate 5% administrative charge comes on top. City records describe the two charges in different ways.
Audit · Auditing Salt Lake City
Salt Lake City's answer to the state utilities audit sets June, July and summer 2027 targets
In its response to the Legislature's audit, the city said it would finish rate studies and financial plans by June 2027, complete and implement a sewer rate study by July 2027, and have a new billing system in place by summer 2027. It said the billing project was 36% complete.
Audit · Auditing South Jordan
Auditing South Jordan: what we're examining and why
The Ledger is reading South Jordan's budgets, audits, bond notices and district financial reports. Here is what the city's latest audited report and adopted budget show, and the separate Downtown Daybreak district that borrowed on its own.
Audit · Auditing Pleasant Grove
Auditing Pleasant Grove: what the city's audit and budget show
The Ledger is reading Pleasant Grove's audited financial report, its adopted budget and council records. Here is what they show about the city's budget, reserves, debt and redevelopment agency, and what we still want answered.
Audit · Auditing Syracuse
Auditing Syracuse: what the city's audit, budget and redevelopment records show
Syracuse's fiscal 2025 audit drew an unmodified opinion and one state compliance finding, a Culinary Water Fund budget overage. The council adopted a fiscal 2027 budget with no property tax increase and planned to cover a remaining $330,000 gap from reserves.
Audit · Auditing South Salt Lake
South Salt Lake's sewer fund deficit and the September sewer fee ordinance
The city's fiscal 2025 audit shows a $7.45 million unrestricted deficit in the sewer fund, tied in part to Central Valley's 2024 sewer bonds, and says sewer rates will need to rise. A sewer fee ordinance was on the council's Sept. 9 and Sept. 23, 2026 agendas.
Audit · Auditing Cottonwood Heights
Auditing Cottonwood Heights: what the city's records show about its budget, debt and redevelopment
The Ledger is starting a review of Cottonwood Heights' public financial records, beginning with the city's audited report for the year ended June 30, 2025, its fiscal 2027 budget filings and redevelopment records for Hillside Plaza and Canyon Centre.
Audit · Auditing North Ogden
Auditing North Ogden: budget, reserves, debt payments and the audit, from the city's own records
North Ogden, a separate city from Ogden, adopted a fiscal 2026–27 General Fund budget of about $12.3 million in June without a proposed property tax increase. This series follows its reserves, bond payments, redevelopment money, audit and contracts through the city's public records.
Audit · Auditing North Salt Lake
Auditing North Salt Lake: what the city's audit and budget show
North Salt Lake's audit for fiscal 2025 reports an unmodified opinion with no findings. The city reported $24.9 million in long-term debt at June 30, 2025. On June 16, 2026, the council adopted a fiscal 2027 budget that plans to use $107,400 of General Fund balance. This series follows the records behind those numbers.
Audit · Auditing West Haven
Auditing West Haven: what we're examining and why
The Ledger is reading West Haven's budgets, audits and council records. Here is what the city's fiscal 2025 audited financial statements and its fiscal 2027 final budget show.
Audit · Auditing Vineyard
What the State Auditor's 2025 review of Vineyard and its redevelopment agency found
A June 2025 limited review found Vineyard had left transactions, including redevelopment payments to developers, out of its Transparent Utah uploads for 2018 through 2024. The city replaced the data and the auditor confirmed it matched the books. The review also found the agency's taxing entity committee had not met since 2010, a finding the city disputed.
Audit · Auditing South Ogden
Auditing South Ogden: the budget, reserves, debt and audit findings, from the city's own records
South Ogden, a separate city from Ogden, adopted a fiscal 2027 General Fund budget of about $19.9 million in August that includes a 10.3% increase in the city's portion of property taxes. Its latest audit gave the financial statements a clean opinion and reported four control and compliance findings. This series follows those records.
Audit · Auditing Salem
Salem's sewer plant financing: a $9 million state loan and a $45 million bond ceiling
A state board authorized a $9 million wastewater loan to Salem in October 2025, and the City Council in April 2026 authorized up to $45 million in water and sewer bonds, part of it to refinance existing sewer debt. City officials have said developers are expected to prepay $30 million to $35 million before bond or loan money is used.
Audit · Auditing West Point
West Point's $9 million gym share: what the agreement gives the city, and what it costs to run
West Point says a $9 million bond financed its share of Horizon Junior High's expanded gym, to be repaid mainly from park impact fees. The 50-year agreement gives the city evening, weekend and summer use, but a city FAQ says there is no general drop-in access.
Audit · Auditing Hooper
Auditing Hooper: what we're examining and why
The Ledger is reading Hooper's budgets, audits and council records. Here is what the city's fiscal 2025 audited financial statements and its approved fiscal 2027 budget show.
Audit · Auditing Plain City
Auditing Plain City: what we're examining and why
The Ledger is reading Plain City's budgets, audits and council records. Here is what the city's fiscal 2025 audited financial statements and its fiscal 2027 budget document show.
Audit · Auditing Riverdale
Auditing Riverdale: what we're examining and why
The Ledger is reading Riverdale city's budgets, audits, redevelopment schedules and fire-transition records. Here is what the city's budget worksheets and audited statements show.
Audit · Auditing Farmington
Farmington's Station Park redevelopment money went to Clarke Lane work and a new park in fiscal 2025
Farmington's two redevelopment agencies received $649,795 in tax increment in fiscal 2025 and spent $2,292,629, drawing down the Station Park agency's balance. Most of it went to North Cottonwood Commons and to work on Clarke Lane, and the US 89 area has ended.
Audit · Auditing Bluffdale
Bluffdale's plan for its own police department leaves later payments to Saratoga Springs unset
October meeting materials propose a Bluffdale police department and a new agreement with Saratoga Springs, which has policed the city since 2013. The draft agreement leaves payments after December 2026 to later amendments, and a proposed budget change shifts $355,000 from the contract to city salaries and benefits.
Audit · Auditing Farmington
Farmington adopted a 4.99% property tax increase for firefighters after an earlier posted proposal of 5.84%
On Aug. 18, 2026, the City Council voted 5-0 to adopt a tax rate of 0.001581 and a fiscal 2027 budget with $285,108 in new property tax revenue for three firefighters. An earlier proposal posted by the city described a $300,000 increase and said the firefighters were hired in January 2026.
Audit · Auditing Bluffdale
Bluffdale raises its public safety fee to $16.20 a month on a 4-1 vote
The City Council voted 4-1 in June to raise the residential public safety fee to $16.20 a month, with the same percentage increase for businesses and apartments. The budget projects $1,224,000 from the fee this year, up from $750,000 budgeted last year. As of Oct. 16, the city's rates page still listed the 2024 fees.
Audit · Auditing Bluffdale
Bluffdale's audit note shows a $4.6 million transfer moving the opposite way from its statements
A table in the notes to Bluffdale's fiscal 2025 audit shows $4.6 million moving from the water fund to the Local Building Authority. The audit's financial statements and the city's budget book show the money moving from the building authority to the water fund, a year after the water fund sent the authority $7 million.
Audit · Auditing Farmington
Farmington's fiscal 2025 audit reports an overspent equipment fund and a General Fund balance over the state cap
The city's auditor reported two instances of noncompliance with state law for fiscal 2025: a capital equipment fund that spent $76,623 more than budgeted, and an unrestricted General Fund balance $16,156 over the 35% limit. Both rules were also the subject of findings in fiscal 2024.
Audit · Auditing Bluffdale
Bluffdale's $30 million underpass notes: two city records describe repayment differently
A legal notice says the principal on Bluffdale's 2026 bond anticipation notes is payable only from a future bond issue. The city's adopted budget says the note is planned to be repaid with state funds. The records reviewed don't include the closing documents or a state funding agreement.
Audit · Auditing Bountiful
Auditing Bountiful: what the city's own records show about its money
A records-only look at Bountiful's fiscal 2025 audited report and its fiscal 2027 adopted budget: net position, reserves, debt, the audit opinion and the redevelopment agency.
Audit · Auditing Draper
Auditing Draper: what the city's own records show about its money
The Ledger is starting a review of Draper City's budgets, audits, debt and redevelopment agency, stating only what public records say. Here is what the latest audited report and the FY2027 budget records show.
Audit · Auditing Clearfield
Auditing Clearfield: what the city's audit and budget show
The Ledger is reading Clearfield's budgets, audits, redevelopment records and council minutes. Here is what the city's fiscal 2025 audited report and its fiscal 2027 final budget show.
Audit · Auditing Springville
Auditing Springville: what the city's own records show about its money
A records-only look at Springville's $127 million fiscal 2027 budget, its general fund reserves, bonded debt and latest audit, drawn from the city's audited fiscal 2025 statements, its final fiscal 2027 budget and council minutes.
Audit · Auditing Farmington
Auditing Farmington: what the city's own records show about its money
A records-only look at Farmington's audited report for fiscal 2025 and its fiscal 2027 budget: the audit opinion and findings, reserves, debt, the fire station financing and the redevelopment agencies.
Audit · Auditing South Salt Lake
Auditing South Salt Lake: what the city's own records show about its money
A records-only look at South Salt Lake's audited report for the fiscal year that ended June 30, 2025, and its fiscal 2027 budget process: net position, the General Fund, debt, the sewer fund, the audit opinion and the redevelopment agency.
Audit · Auditing Clinton
Auditing Clinton: what the city's audit and budget show
The Ledger is reading Clinton's audits, budgets, bond documents and council minutes. Here is what the city's fiscal 2025 audited statements and its fiscal 2027 final budget show.
Audit · Auditing Bluffdale
Auditing Bluffdale: What the city's audit and budget show
Bluffdale's auditors gave clean opinions on its fiscal 2025 statements. The city's general fund budget for fiscal 2027 is about $17.3 million, and capital spending this year is dominated by the 14600 South railroad underpass. This series examines the records behind those numbers.
Audit · Auditing Vineyard
Auditing Vineyard: What the city's audit, budget and redevelopment records show
Vineyard's auditors gave a clean opinion on its fiscal 2025 statements. The city's redevelopment agency, which grew out of the former Geneva Steel site, held $18.2 million at June 30, 2025, and bonds tied to tax increment make up most of the city's governmental debt. This series examines the records behind those numbers.
Audit · Auditing Mapleton
Auditing Mapleton: what the city's audit and budget records show
A records-only look at Mapleton's general fund, reserves, debt, audit results and fiscal 2027 budget, drawn from the city's audited fiscal 2025 financial statements, its final fiscal 2027 budget and council minutes.
Audit · Auditing Salem
Auditing Salem: What the city's audit and budget show
Salem's auditors said the city's fiscal 2025 statements present fairly and reported no findings. The city owed $52.2 million in bond and note principal in June 2025, and its fiscal 2027 general fund budget is $15.25 million. This series examines the records behind those numbers.
Audit · Auditing West Point
Auditing West Point: what the city's audit and budget show
The Ledger is reading West Point's audits, budgets, agreements and council records. Here is what the city's fiscal 2025 audited statements and its fiscal 2027 final budget show about its general fund, debt, sewer project and redevelopment agency.
Audit · Auditing American Fork
American Fork's last four audits report no state-law noncompliance
These are older findings: each audit from fiscal 2016 through 2021 reported noncompliance with Utah's audit guide in a separate letter to management, citing spending over budget in 2020 and 2021. The city's audits for fiscal 2022 through 2025 report no instances of noncompliance.
Audit · Auditing Salt Lake City
State audit: Salt Lake City utilities took on $600 million in debt with no plan to repay
The Legislature's auditor general also found a 2025 change in sewer billing raised average bills for schools, charities and churches by about 110.8%. The city agreed with all recommendations.
Audit · Auditing Salt Lake City
Auditors flagged weaknesses in Salt Lake City's books for FY2023 through FY2025
Eide Bailly reported a material weakness in each of the last three audits. In fiscal 2024 the city produced no quarterly financial reports and filed an incorrect, late deposit report, auditors found.
Audit · Auditing Lehi
Lehi's 2023 Texas Instruments deal sends 70% of the plant's tax increment to TI through 2052, with no maximum set
In January 2023 Lehi's redevelopment agency extended the Micron-era incentive for 30 years. Its plan projected $451 million to Texas Instruments; fiscal 2025 payments to TI were $4.84 million.
Audit · Auditing Lehi
Auditing Lehi: what the city's own records show about its money
A records-only review of Lehi's budgets, audits, debt and redevelopment deals from fiscal 2020 through the fiscal 2027 budget.
Audit · Auditing Orem
Auditing Orem: what the city's own records show about its money
A records-only look at Orem's budget, reserves, debt, audits and redevelopment payments, drawn from audited reports, budgets, county filings and State Auditor letters.
Audit · Auditing American Fork
Clark Taylor voted on five Doug Smith dealership items. The minutes record his client disclosure at two.
Taylor made the motion for Doug Smith Auto's $2 million sales-tax incentive in 2021. He told the council in December 2022 and January 2023 that Doug Smith was his client. The firm he now works for lists Doug Smith as a client.