Auditing Hooper: what we're examining and why

The Utah Ledger is reviewing the public financial records of Hooper, Utah: budgets, the independent audit, council minutes and the agreements they describe. This series reports what those records show, and each statement links to the record it comes from. Hooper city is in Weber County, and its fiscal year runs July 1 to June 30.

The fiscal 2025 audit says Hooper City Corporation was incorporated on Nov. 30, 2000, operates under a mayor-council form of government and has no component units. It reports sewer, garbage and storm water as business-type funds. ^[1]

The budget

Hooper's approved fiscal 2027 budget lists $4,382,542 of general fund income and $5,104,805 of general fund expenses, a $722,263 difference. It then lists $601,655 of restricted Class C road funds used, leaving a planned $120,608 decrease in general fund balance. ^[2]

The largest general fund line items include $2,184,450 for highways, of which $1,561,800 is Class C and local option road work, and $874,171 for police. The expenses include a $225,000 transfer to the capital projects fund. ^[2]

The budget lists $403,896 of current property taxes and $1,850,000 of sales and use taxes. ^[2]

The sewer fund budget lists $2,354,003 of income and $3,323,523 of expenses, including $525,000 of depreciation, a $535,000 loan payment line and $810,080 for capital projects. The storm water fund budget lists $880,000 for a 5900 West project. Separate stories in this series cover both funds. ^[2]

What the audit says

Gilbert & Stewart, CPA, PC, of Provo issued an unmodified opinion on the city's financial statements for the year ended June 30, 2025, in a report dated Jan. 23, 2026. ^[1]

The firm's report on internal control says it did not identify any deficiencies it considers material weaknesses, and that its tests disclosed no instances of noncompliance required to be reported under Government Auditing Standards. Its state compliance report says the city complied, in all material respects, with the state requirements tested, which included budgetary compliance, fund balance, impact fees and enterprise fund transfers. ^[1]

Both reports say their consideration of internal control was limited and that material weaknesses may exist that were not identified. ^[1]

Reserves

The general fund's balance rose $51,535 in fiscal 2025 to $3,086,012. Of that, $1,218,570 was restricted for Class C roads, $1,366,533 for local option transit and $441,409 was unassigned. ^[1]

The capital projects fund ended the year with $4,336,627, of which $4,235,223 was assigned to capital projects. ^[1]

The sewer fund held $2,824,292 of cash and $922,500 of restricted cash at June 30, 2025. The audit lists $322,500 of the sewer fund's net position as restricted for loan servicing and $600,000 for sewer replacement. ^[1]

Debt

The audit says the Utah Water Quality Board authorized a non-interest-bearing loan for the city's sewer project, first at $10,000,000 and then $12,000,000, and that the city received an additional $1,000,000 in fiscal 2010. Principal is due Oct. 1 each year. ^[1]

The city paid $430,000 in fiscal 2025, leaving $6,550,000 owed at June 30, 2025. The repayment schedule lists $435,000 for 2026 and $440,000 for 2027. The audit's long-term debt table lists no bonds. ^[1]

Redevelopment

The fiscal 2025 audit says the city has no component units. ^[1]

A packet for the Sept. 17, 2026 meeting of the Hooper City Community Reinvestment Agency includes Resolution No. 2026-06, which would designate a survey area and authorize preparation of a draft project area plan and budget for a proposed Hooper Crossing Community Reinvestment Project Area. The signature lines in the packet copy are blank. ^[3]

As of Oct. 16, the city's meeting page listed no minutes for the Sept. 17 agency meeting. ^[4]