Auditing Pleasant View: what the city's audit, budget votes and redevelopment records show
Pleasant View's audit for the year ended June 30, 2025 received an unmodified opinion. The General Fund ended that year with $4.1 million, the city owed $552,000 in water revenue bonds, and its redevelopment agency held $4.8 million. This series follows the city's public money through its own records.
Continuing story: Auditing Pleasant View
This series examines Pleasant View's public money through the city's audits, budgets, meeting minutes and agreements. Each story links the public records it relies on.
The city's most recent audited financial statements cover the fiscal year that ended June 30, 2025. Child Richards CPAs & Advisors of Ogden signed its report on Dec. 30, 2025, and wrote that the financial statements present fairly, in all material respects. [1]
At the council's Jan. 13, 2026 meeting, the auditor's presentation was recorded in the minutes as an unmodified opinion, "meaning a clean audit." [6]
The General Fund
The General Fund, which pays for most day-to-day city services, reported $6,615,112 in revenue and $4,990,032 in expenditures in fiscal 2025. It received $387,000 in transfers in and sent $1,062,507 to other funds, and its balance rose by $949,573. [4]
The fund ended the year with $4,104,234. Of that, $2,434,149 was unassigned. Restricted amounts included $1,046,921 for Class C roads, $613,155 from the transportation tax and $10,009 for alcoholic beverage enforcement and treatment. [3]
Citywide position and debt
The city's statement of net position reports $71,561,456 in total net position at June 30, 2025, including $45,715,036 of net investment in capital assets and $15,994,600 unrestricted. [2]
Water revenue bond principal fell from $604,000 to $552,000 during fiscal 2025, with $53,000 due within one year. [5] The bond note says the bonds mature on Oct. 1, 2033. [9]
The audit reports lease, subscription-software, pension and compensated-absence liabilities separately from the bonds. [5]
Budget votes
On June 9, 2026, the council voted 5-0 to amend the fiscal 2026 budget by Resolution 2026-O and to adopt the fiscal 2027 budget and pay ranges by Resolution 2026-P. It also voted 5-0 to set a property tax rate of .000759 by Resolution 2026-Q. The minutes record no property tax increase. [7]
On Aug. 11, the council voted 5-0 to amend the fiscal 2027 budget by Resolution 2026-W after a public hearing with no public comment. [8]
Redevelopment
The city created a redevelopment agency fund in 2002. The fund held $4,836,586 at June 30, 2025, reported as restricted for redevelopment. [3][11]
On Jan. 27, 2026, the redevelopment agency board adopted a plan and budget for a new Rise Community Reinvestment Area around the Rise bakery site. Later stories in this series follow that project. [12]
Fund balances, net position and debt are reported on different accounting bases and are not added together here. Net position is an accrual-accounting measure, not cash in the bank.
Sources
- Pleasant View City · FY2025 audited financial statements, independent auditor's report
- Pleasant View City · FY2025 audit, statement of net position
- Pleasant View City · FY2025 audit, governmental funds balance sheet
- Pleasant View City · FY2025 audit, governmental funds revenues, expenditures and changes in fund balances
- Pleasant View City · FY2025 audit, management's discussion of long-term debt
- Pleasant View City Council · Jan. 13, 2026 minutes
- Pleasant View City Council · June 9, 2026 minutes
- Pleasant View City Council · Aug. 11, 2026 minutes
- Pleasant View City · FY2025 audit, long-term liabilities note
- Pleasant View City · Budget page
- Pleasant View City · FY2025 audit, redevelopment agency fund note
- Pleasant View City Redevelopment Agency · Jan. 27, 2026 minutes
Background explainer by The Utah Ledger. AI-assisted reporting, checked against the sources above.