Auditing Marriott-Slaterville: What the city's 2025 audit and 2026 budget votes show

This series examines Marriott-Slaterville's public financial records: its audits, budgets, council decisions and the reports it files with the state. Every figure comes from a linked public record.

The city's most recent audit covers the fiscal year ended June 30, 2025. Child Richards CPAs & Advisors of Ogden signed it on Jan. 15, 2026, and wrote that the financial statements "present fairly, in all material respects" the city's financial position. ^[1]

Size and reserves

The audit reports total net position of $23,472,056 at June 30, 2025, up $797,117 for the year. Of that, $19,421,994 is the city's investment in capital assets such as land, buildings and roads, which the audit says are "not available for future spending." ^[2][6]

The city's governmental funds ended the year with $3,799,525. Of that, $172,998 was unassigned, which the audit's management discussion describes as 4.6% of governmental fund balance. The rest is restricted ($2,019,682), mainly for impact fees and transportation tax, or assigned to the capital projects fund ($1,308,271) and special revenue funds ($298,574). ^[2][3]

The audit says the city "has no debt obligations at this time" and "has not issued any bonds or similar debt." Its reported liabilities are mainly compensated absences of $240,399 and pension liabilities of $124,577. ^[2][6]

Where the money came from in 2025

Governmental fund revenues totaled $3,190,378. The general fund collected $2,610,980, including $1,278,024 in sales taxes, $315,035 in licenses and permits and $257,186 in state grants. ^[4]

The audit records $518,171 in property taxes, all in the Community Reinvestment Agency fund. At the June 18, 2026 council meeting, the minutes record staff saying, "The City does not impose any property taxes." ^[4][8]

General fund spending was $2,824,486. The general fund also transferred $559,234 to the capital projects fund, and its balance fell $638,426, from $2,831,106 to $2,192,680. ^[4][5]

The general fund's final budget for the year projected $5,515,737 in revenue, including $3,320,443 in intergovernmental revenue. Actual intergovernmental revenue was $449,950, and total revenue was $2,904,757 below the final budget. Spending was $2,528,370 below the final budget. ^[5]

Utilities and the Pioneer Special Service District

The city runs four enterprise funds: the Pioneer Special Service District, sewer, storm water and solid waste. Together they reported $801,089 in charges for services and a $460,552 increase in net position. ^[13]

The Pioneer Special Service District fund reported a $128,548 cash overdraft and negative unrestricted net position of $154,329 at June 30, 2025. It received a $195,324 transfer from the Community Reinvestment Agency fund during the year. ^[10][11]

Accounting change

The city restated its June 30, 2024 governmental net position down by $492,099, from $20,335,424 to $19,843,325, after adopting a new accounting standard for compensated absences, GASB 101. ^[12]

The 2026-27 budget

On June 18, 2026, the council approved the amended fiscal 2025-26 budgets and the final fiscal 2026-27 budgets in two 5-0 votes. The minutes say staff presented revenue and expenditure projections, and that the council discussed a higher sheriff's contract, staffing changes and cost-of-living increases. The minutes give no budget totals. ^[8]

The agenda notice for that meeting describes the hearings as covering the "FY 2024-25" amended budget and the "FY 2025-26" final budget. The minutes describe the same items as fiscal 2025-26 and fiscal 2026-27. ^[9][8]

What this series covers

Stories in this series cover the audit's three state compliance findings, the impact fees the city holds, the June 2026 energy tax increase and the 1700 South road funding amendment. ^[7]