Auditing Logan: what the public records say about the city's money

The Utah Ledger is reviewing Logan City's public financial records and reporting only what the documents state. Each story below covers a stated range of years, links every figure to its source and draws no conclusions. The records are the city's annual comprehensive financial reports for fiscal 2020 through 2025, its council-adopted budgets and the approved minutes of the Logan Municipal Council. ^[1][2][3]

The city adopted a fiscal 2027 budget of $222,136,462 across all funds, up from $218,796,527 in fiscal 2026. Its general fund budget for fiscal 2027 is $72,756,642 in both revenues and expenditures. ^[1][2]

The series

The stories cover the general fund balance from fiscal 2020 to 2025, the city's bonded debt from fiscal 2021 to 2025, the redevelopment agency's reserves and budgets from fiscal 2020 to 2027, the 1400 North Main tax increment area approved in 2023, the independent audit opinions for fiscal 2020 to 2025, and the property tax rates the council adopted from 2020 to 2026. ^[3][4]

Not every document could be read in full. The financial reports' notes on individual bond issues, the legal debt margin and litigation were not retrievable for this review, and the separate compliance reports that accompany each audit were not reviewed. Those gaps are noted in the stories where they apply. ^[3]