Auditing Cedar City: what the city's own records say about its money

The Utah Ledger is reviewing Cedar City's public financial records and reporting only what the documents state. Each story in this series links every figure to its source and names the dates it covers. The records are City Council minutes and meeting packets posted on the state's Public Notice Website. ^[1][2][6]

The Ledger could not open the city's posted audit for the fiscal year ended June 30, 2025, or its full fiscal 2026-27 budget document, so this series does not report figures from them. Questions those documents would answer are listed where they apply.

The budget

The council held a public hearing and adopted the fiscal 2026-27 budget on June 10, 2026. Councilmember R. Scott Phillips moved to approve it and Councilmember Robert Cox seconded; the roll call was 4-0, with Councilmember Phil E. Schmidt absent. ^[1]

Finance Director Terri Marsh presented the budget. The final budget presentation shows a balanced general fund, with revenues of $36,512,530 and expenses of $36,512,530. ^[1]

The presentation lists changes from the tentative budget, including $1,000,000 for a future Heritage Center renovation reserve, $200,000 for downtown angle parking on 100 West, $150,000 for a zoning ordinance consultant and $115,525 for a grant contractor. ^[1]

June rate and fee actions

At a June 17 work meeting, staff member Matt Baker said a proposed base water rate increase would cover a new state water usage fee. "I'm not asking for any more revenue, just raising to cover that fee," he said, according to the minutes. ^[3]

On June 24, the council approved the base water rate increase, the certified tax rate for fiscal 2026-27 and revisions to the fiscal 2025-26 budget, each by a 5-0 vote. The minutes do not state the rates or the revision amounts. ^[2]

The council also adopted an impact fee facilities plan, analysis and rates by a roll call in which all five council members voted aye. The minutes say the ordinance takes effect 90 days after passage. ^[2]

Reserves

On Sept. 23, the council considered a fund balance and reserve policy that sets separate targets for the general fund, the capital projects fund and the city's enterprise funds. Draft minutes record a 4-0 vote to adopt it. ^[4][5]

What this series covers

The stories cover the costs and funding of the covered outdoor arena at the Cross Hollow Event Center, the award of two well-rehabilitation contracts, a final change order on the 100 East roadway project and the new reserve policy. ^[6][5][4]

The Ledger has sent no records requests or questions to the city for this series.