Farmington's General Fund put $1.54 million into recreation in fiscal 2025 and budgets $1.8 million for fiscal 2027
Farmington's recreation fund brought in about $1.1 million from users in fiscal 2025 against $2.7 million in operating expenses. A transfer from the General Fund covered most of the difference, and the city budgets a larger transfer for fiscal 2027.
Continuing story: Auditing Farmington
Farmington's General Fund transferred $1,543,855 to the city's recreation fund in fiscal 2025, and the city's fiscal 2027 budget worksheet lists a $1,800,000 transfer. [3][5]
The city's annual financial report explains that recreation is accounted for as a business-type activity because it collects user fees, "even though they are heavily subsidized by the General Fund." [1]
Fiscal 2025
The recreation fund's audited operating revenue was $1,100,982 in fiscal 2025, almost all of it charges for services. Operating expenses were $2,704,773, including $1,810,042 in salaries, wages and benefits, for an operating loss of $1,603,791. [2]
The report's management discussion puts the General Fund transfer at $1,543,000, up $404,000 from the prior year, and says wages and benefits rose $125,000 because of reclassifications, cost-of-living increases and market adjustments. [4]
The fiscal 2027 budget
The budget worksheet the city filed with the state shows the recreation fund's revenue and spending balanced at $3,051,257. Revenue includes the $1,800,000 General Fund transfer, $84,050 transferred from other funds and a $95,304 appropriation of fund balance listed under the swimming pool. [6][7]
The worksheet's fiscal 2026 current-year estimate for the General Fund transfer is $1,832,553. [5]
By program, the worksheet budgets $276,750 in swimming pool revenue against $428,096 in pool spending, and $163,000 in gymnasium program revenue against $664,427 in gymnasium spending. [6][7]
Fiscal 2025 figures are audited actuals; fiscal 2026 figures are the city's current-year estimates; fiscal 2027 figures are budgeted. The worksheet's fiscal 2025 column and the audited statements use different accounting bases and are not directly comparable.
Sources
- Farmington City · FY2025 ACFR, management's discussion and analysis (overview)
- Farmington City · FY2025 statement of revenues, expenses and changes in fund net position, proprietary funds
- Farmington City · FY2025 ACFR, Note 5: interfund transfers
- Farmington City · FY2025 ACFR, management's discussion and analysis (recreation fund)
- Farmington City · FY2027 budget worksheet, recreation fund transfers
- Farmington City · FY2027 budget worksheet, recreation fund revenue
- Farmington City · FY2027 budget worksheet, recreation fund totals
Reporting by The Utah Ledger from the public records above. AI-assisted, checked against those records.