Fruit Heights spent $854,478 less than its final general fund budget in fiscal 2025

Fruit Heights' general fund spent $854,478 less than its final budget in the year ended June 30, 2025, according to the budget-to-actual schedule in the city's audited financial statements. Actual expenditures were $2,545,047, against a final budget of $3,399,525. ^[1]

Revenue came in at $4,036,607, or $139,257 above the final budget. The general fund balance rose by $995,642, to $2,163,811. ^[1]

Where the variances were

Roadways account for $411,872 of the difference. The Class C roads line was budgeted at $280,000 and shows no actual spending. The roads line was budgeted at $515,100 and shows $383,228 spent. ^[1]

Law enforcement was budgeted at $452,100 and shows $340,383 spent, a $111,717 difference. General government came in $276,026 under its budget. ^[1]

The management discussion in the same report lists the roadway difference as $131,278; the budget schedule shows $131,872. ^[1]

The fund balance restricted for Class C roads rose from $325,126 to $683,600. The audit's restriction note says this balance represents Class C road funds received in excess of the amount spent. ^[1]

Transfers above budget

One line exceeded its final budget: transfers out were $600,000, against $518,800 budgeted, an $81,200 difference. The audit's interfund note says $300,000 went to the capital projects fund and $300,000 to the internal service fund for vehicles and equipment. ^[1]

What came next

The city's fiscal 2027 budget lists an estimate of $83,919 spent on Class C roadway overlays in fiscal 2026, against $280,000 budgeted. For fiscal 2027 it budgets $615,000 for overlays, including $150,000 from the Class C fund's beginning balance. ^[2]

At the June 16, 2026 council meeting, staff described about $900,000 in planned road projects for the fiscal year, including about 11 roadway projects, according to the minutes. ^[3]

The budget figures are plans; the fiscal 2026 amounts are the city's estimates, not audited results. ^[2]