Auditing South Weber: what we're examining and why

The Utah Ledger is reviewing the public financial records of South Weber, a Davis County city: budgets, the independent audit and council minutes. This series reports what those records show, and each statement links to the record it comes from. The city's fiscal year runs July 1 to June 30.

The fiscal 2025 audit says South Weber was incorporated on Aug. 1, 1936, and operates under a mayor-council form of government. ^[1]

The budget

The city's posted Final Budget for Fiscal Year 2026-2027 lists $7,239,500 of general fund revenue and the same amount of spending. Its summary says the budget is balanced city-wide and fund by fund. ^[2]

The general fund revenue total includes $510,000 of fund balance to be appropriated and a $1,500,000 transfer from the Class C road reserve. It budgets $1,329,000 of current-year property taxes and $1,560,000 of sales and use taxes. ^[2]

The main funds total $24,335,000. Adding the Local Building Authority's $889,000 budget and the redevelopment agency's $96,000 budget gives $25,320,000. ^[2]

Projects named in the budget summary include a fire department quint purchase, a West Reservoir repair, street and sidewalk work, a green waste program and a Family Activity Center roof replacement. ^[2]

What the audit says

Gilbert & Stewart, CPA, PC, of Provo said the city's financial statements for the year ended June 30, 2025, present fairly, in all material respects, in a report dated Dec. 29, 2025. ^[1]

Presenting the audit to the council on Jan. 13, 2026, Ron Stewart of the firm noted one internal control issue tied to accounting adjustments made at year-end, and one budgetary compliance concern where the city exceeded its budget, according to the minutes. A separate story in this series covers those items. ^[3]

Reserves and debt

The general fund's balance was $3,070,727 at June 30, 2025, of which $1,458,797 was unassigned. The audit's management discussion says the unassigned amount was 30.16% of general fund revenue for the year. ^[1]

The general fund recorded $4,837,388 of revenue and $4,385,733 of expenditures in fiscal 2025. The city's total net position was $50,270,475. ^[1]

At June 30, 2025, the audit lists $8,703,000 owed on Local Building Authority bonds, issued in November 2023 to construct a public works building; $203,000 on a 2012 sales tax revenue bond; and $2,015,000 of principal on 2017 water revenue refunding bonds. ^[1]

Redevelopment

South Weber's redevelopment agency board met on June 9, 2026, on a resolution adopting the Old Fort Community Reinvestment Area's fiscal 2027 budget. The posted minutes record a unanimous roll call vote in favor. Their approval line is blank. ^[4]