Clearfield's utility funds send $1.16 million to the general fund for administration, plus $170,000 for water
Clearfield's fiscal 2027 budget moves $1,158,322 from five utility funds to the general fund to pay for shared administrative services, plus a separate $170,000 noncash entry for water the city uses. The $1,158,322 figure is the same in all four budget years the document shows.
Continuing story: Auditing Clearfield
Clearfield's fiscal 2027 budget includes $1,158,322 in transfers from the city's utility funds to its general fund for shared administrative services, according to the notice for an Aug. 11, 2026 public hearing. [1]
The notice lists $140,035 from the utility administration fund, $359,186 from the water fund, $382,075 from the sewer fund, $231,168 from the storm water fund and $45,858 from the solid waste fund. [1]
It separately lists a $170,000 transfer from the water fund to the general fund recognizing water used by the city's general operation. [1]
What the transfers pay for
At the hearing, Finance Manager Rich Knapp said the transfers "supported shared administrative services, including finance, human resources, legal, information technology, management, and other services provided to the Enterprise Funds," according to the approved minutes. [2]
He described the water item as "a non-cash transfer recognizing the value of water used by governmental operations" such as parks, open space and city facilities, "for which the City did not bill itself through the utility system." No one from the public commented. [2]
In the budget, the general fund's revenue line "EF Indirect Cost Alloc" is $1,158,322 in each of the four columns shown, fiscal 2024 through fiscal 2027. The water transfer line rises from $144,567 in fiscal 2024 to $170,000 budgeted for fiscal 2027. A general fund expense line for city utilities carries the note "non cash expense to recognize city water cost." [3]
Transfers in the audited report
Clearfield's fiscal 2025 audited statement for its utility funds shows larger movements between the funds themselves. The water fund recorded $1,650,000 in transfers in, and the sewer fund recorded $2,000,000 in transfers in and $1,815,837 in transfers out. The public utility administration fund recorded $250,582 in and $2,332,084 out. [4]
The storm drain fund transferred out $60,160 and the solid waste fund $11,702. Across all utility funds, transfers out totaled $4,219,783 and transfers in $3,900,582. [4]
The statement shows totals by fund; the note describing each transfer's source, destination and purpose was not in the portion of the report The Ledger could read.
Rates
In the same budget presentation, staff described utility rate increases beginning in January 2027 averaging about $2.55 a month for water, sewer and storm water combined, and a green waste container fee increase of about $0.85 per container beginning in July, the minutes say. [2]
The $1,158,322 reimbursements and the $170,000 water item are separate budget entries; city staff described the water item as noncash. Budgeted transfers are not a record of payments. The rate figures are staff averages, not a bill for any specific customer.
Sources
- Utah Public Notice Website · Clearfield City Council notice, Aug. 11, 2026
- Clearfield City Council · Approved minutes, Aug. 11, 2026
- Clearfield City · Fiscal 2027 final budget (Ordinance 2026-11)
- Clearfield City · FY2025 ACFR, proprietary funds statement
Reporting by The Utah Ledger from the public records above. AI-assisted, checked against those records.