Auditing White City: a $1.96 million main fund and audited figures reported by the service district

White City is a member community of the Greater Salt Lake Municipal Services District. The city's website says the district provides planning and zoning, building permits, engineering, business licensing and code enforcement, and contracts with Salt Lake County for animal services, parks and public works. ^[1]

The same page says the district also handles human resources, finance and budgeting, information technology, communications, legal and economic development support. It says the district does not provide police, fire protection or sanitation services; the city's resource links point to Unified Police, Unified Fire and Wasatch Front Waste. ^[1]

The FY2027 budget

At its June 4, 2026 meeting, the council took public comment on the tentative FY2027 budget; none was received. It then approved Resolution No. 2026-06-01 adopting the budget, with all five members voting aye. ^[2]

The approved minutes of the July 2 meeting record the council's unanimous approval of the June 4 minutes. ^[3]

The FY2027 worksheet posted on the city's budget page, printed under the heading 'White City - Fund 70,' budgets $1,959,500 in revenue and spending. Revenue includes $925,000 in sales tax, $92,500 in SB 136 sales tax, $280,000 in class B&C road funds and a $540,000 contribution from the General Fund. ^[4]

Spending includes $540,000 for administration, $124,544 in building-related expenses and a $1,294,956 contribution to the General Fund. ^[4]

The Council Designated Fund budgets $426,685, funded by municipal energy and telecom taxes, a franchise fee, interest and $184,685 listed under the CARES Act. The Beer Tax Special Fund budgets $5,000. ^[4]

The district's FY2025 statements

The most recent audits linked on the city's budgets page are labeled 2017 and 2018 MSD and Metro Township audits. ^[5] The district's FY2025 financial statements list White City as a discretely presented component unit and report it as one column. The copy posted in March 2026 is marked draft. ^[6]

In that column of the draft, White City reports $2,968,580 in expenses for the year ended June 30, 2025, and ending net position of $20,520,908. Its governmental fund balances rose from $578,150 to $1,130,312. ^[6]

White City's liabilities in the column total $644,848: payables, performance bonds, retainage, unearned revenue and amounts due to the district. No bonds or other long-term debt are listed. ^[6]

The column shows $1,442,440 in contributions to other governments, the same amount the FY2027 worksheet shows as Fund 70's total transfers in fiscal 2025. ^[6][4]

The auditor's report in the draft gives an unmodified opinion and adds an emphasis-of-matter paragraph saying the 2025 statements have been restated. ^[7]

What this series follows

The stories in this series cover the FY2027 sales tax assumption and the change in the transfer to the district, the city's federal pandemic money and improvement projects, the district audit's restatement of White City's figures, and a sidewalk design contract. Each relies on the public records linked below. ^[4][6][8]