Auditing Santa Clara: What the city's budget and audit records show
Auditing Santa Clara follows the city's money through its own budgets, audits and council votes. The council adopted a fiscal 2027 budget with a $12,034,290 General Fund in June 2026, and the city's auditor gave its fiscal 2025 statements an unmodified opinion with no reported findings.
Continuing story: Auditing Santa Clara
Auditing Santa Clara is a series that follows the city's money through its own records: the annual budget, the audited financial statements and the decisions of the City Council. Every figure links to the official document it comes from.
Santa Clara's fiscal year runs from July 1 to June 30. The latest audited statements cover fiscal 2025, which ended June 30, 2025. The current budget covers fiscal 2027, which began July 1, 2026. [3][1]
The 2026-27 budget
City Manager Brock Jacobsen presented the fiscal 2026-27 final budget at the council's June 10, 2026 meeting. The minutes say the General Fund budget totals $12,034,290. [1]
Councilman Hendrickson moved to adopt the final budget and Ordinance No. 2026-09, and Councilman Pond seconded. The roll call was Hendrickson, Pond, Hinton, Burton and Caplin, all voting aye. [1]
The council had adopted a tentative budget on May 13. The approved minutes of that meeting describe the General Fund growing "from $10 million to $12 million, a 15 percent increase," and a 75 percent reduction in the fund balance transfer, from $241,000 to $59,000. [5]
On June 24, the council voted 4-0 to approve Ordinance No. 2026-11, amending the fiscal 2025-26 budget. The ordinance increases General Fund revenues and expenditures by $835,000, bringing the final General Fund budget for that year to $11,263,915. [1][2]
The fiscal 2025 audit
Squire & Company, a St. George accounting firm, audited the fiscal 2025 statements. Its report, dated April 15, 2026, says the financial statements present fairly, in all material respects, the city's financial position as of June 30, 2025. [3]
The firm presented the audit to the council on May 13, 2026. Its slides list no material weaknesses, no significant deficiencies and no compliance findings, and an unmodified opinion on the state compliance report. [3]
The slides report total net position of $67,720,934 at June 30, 2025. Net position is assets minus liabilities, not cash on hand. [3]
The audit is in the May 13 council packet. As of Oct. 17, the city's finance page lists the fiscal 2023-24 audit as its most recent. [3][4]
What this series will track
Santa Clara shares public safety services with neighboring Ivins. The June 10 minutes describe the fire department budget rising from about $3.3 million to $4.3 million and police services through Ivins budgeted at just over $1,750,000. [1]
Later stories in this series report on individual decisions and records, beginning with the fiscal 2025 audit, the fire cost split with Ivins and the water rate increase the council approved in June.
Budget figures are appropriations, not spending. Audited figures are as of June 30, 2025. The minutes of the June 10 and June 24 meetings cited here are the copies included in later council packets for approval; the July 8 packet minutes record the June 10 minutes being approved on June 24.
Sources
- Santa Clara City Council · June 24, 2026 packet (June 10 minutes, Ordinance 2026-11, water rate proposal)
- Santa Clara City Council · July 8, 2026 packet (June 24, 2026 minutes)
- Santa Clara City · May 13, 2026 council packet with fiscal 2025 audit report and auditor's presentation
- Santa Clara City · Finance department page (budgets and audits)
- Santa Clara City Council · May 13, 2026 minutes (approved May 27, 2026)
Background explainer by The Utah Ledger. AI-assisted reporting, checked against the sources above.