Auditing Farr West: what we're examining and why

The Utah Ledger is reviewing the public financial records of Farr West, Utah: budgets, council minutes and, where they can be obtained, independent audits. This series reports what those records show, and each statement links to the record it comes from.

This first look relies on the packet for the City Council's June 18, 2026 meeting, which contains a budget worksheet headed "Budget Worksheet - Final," and on the minutes of that meeting. ^[1][2]

The budget

The worksheet's fiscal 2026-27 column lists $7,948,950 of general fund revenue and the same amount of general fund expenditures. ^[1]

The revenue lines include $411,457 of property tax, $2,218,493 of sales tax and $2,900,000 on a line titled "Unappropriated Fund Carryover." ^[1]

The expenditure lines include contributions of $2,000,000 to the capital fund, $240,000 to the asset replacement fund and $25,000 to the CDA fund. The largest department totals are $1,471,000 for highways and public improvements, $1,217,500 for parks, $1,003,500 for public safety and $583,250 for administration. ^[1]

The worksheet balances each other fund for fiscal 2026-27: $2,100,000 for the capital project fund, $1,771,000 for sewer, $1,428,000 for storm water, $678,000 for sanitation, $365,000 for the transportation utility fund, $252,000 for asset replacement and $37,000 for the CDA general fund. The debt fund shows no budgeted amounts. ^[1]

For comparison, the worksheet's fiscal 2024-25 actual column shows $5,249,577.42 of general fund revenue and $4,744,360.48 of general fund expenditures. These are the city's own figures, not audited ones. ^[1]

What the council did on June 18

The minutes record that Katie Williams moved to approve the final 2026-2027 budget, and that Bob Blind, David Jay, Katie Williams, Jason Anderson and Tim Shupe all voted aye on a roll call. The minutes describe the final budget as substantially the same as the tentative budget, updated for the newly received property tax rate. ^[2]

The same meeting approved adjustments to the fiscal 2025-26 budget, Ordinance 2026-11 on officer compensation and Ordinance 2026-12 amending the fee schedule. Separate stories in this series cover the adjustments and the minutes' record of the tax rate and fee vote. ^[2]

The compensation ordinance in the packet lists $1,057.70 a month for the mayor and $370.19 a month for council members, with a 5.77% increase effective July 1, 2026. The packet copy is unsigned; the minutes record its approval on a 5-0 roll call. ^[1][2]

The audit

The city's agendas and minutes page lists minutes for a Jan. 22, 2026 council meeting. This explainer reports no figures from the fiscal 2025 audit. ^[4]

The same index showed no posted minutes for the Oct. 1 or Oct. 15, 2026 meetings as of Oct. 17. ^[4]