Hooper's sewer budget plans to spend $969,521 more than it takes in
The approved fiscal 2027 sewer budget combines operations, $525,000 of depreciation, a loan line and $810,080 of capital projects. Its loan line runs $95,000 above the principal in the audit's repayment schedule.
Continuing story: Auditing Hooper
Hooper, Utah's approved fiscal 2027 budget plans a $969,521 decrease in the sewer fund's balance. It lists $2,354,003 of income and $3,323,523 of expenses. [1]
The expenses fall into three groups: $1,978,443 of operating expenses, $535,000 for debt service and $810,080 for capital projects. [1]
What's inside the expenses
The operating total includes $525,000 of depreciation and $605,643 for Central Weber Sewer District charges. The budget also lists $605,643 of CWSD charges on the income side. [1]
Depreciation spreads the cost of existing pipes and equipment over their useful lives. In the city's fiscal 2025 audit, the sewer fund's $519,557 of depreciation is added back to operating income to calculate the cash its operations produced, which was $629,477 that year. [2]
The capital projects line rises from a $407,460 estimate for fiscal 2026 to $810,080 for fiscal 2027. The fiscal 2025 actual column lists none. [1]
Income includes $1,458,437 of sewer charges and $95,000 of sewer impact fees. The city's final fiscal 2026-27 fee schedule lists Hooper sewer service at $52.80 a month per equivalent residential unit and a separate Central Weber Sewer District charge of $21.90 a month. [1][5]
The loan line
The sewer system is financed by a non-interest-bearing loan from the Utah Water Quality Board. The audit reports $6,550,000 owed at June 30, 2025, and a repayment schedule of $435,000 for 2026 and $440,000 for 2027. [2]
The budget's loan payment line shows $525,000 as the fiscal 2025 actual, $530,000 as the fiscal 2026 estimate and $535,000 for fiscal 2027. The audit's cash flow statement shows a $430,000 loan payment in fiscal 2025. Each budget figure is $95,000 above the audit's principal amount for that year. [1][2]
The audit lists $322,500 of the sewer fund's net position as restricted for loan servicing and $600,000 for sewer replacement. The records reviewed do not explain the $95,000 difference. [2]
Resources and a proposed study
At June 30, 2025, the sewer fund held $2,824,292 of cash and $922,500 of restricted cash. Its net position rose $494,245 in fiscal 2025, including $136,712 of impact fees and $52,154 of grant revenue. [2]
The Oct. 1, 2026 council work session agenda lists a discussion of a master plan to convert the vacuum sewer system to a conventional gravity system. The packet includes a J-U-B fee estimate totaling $170,834 for sewer feasibility master planning. Its tasks include determining annual costs of the existing vacuum system, determining annual costs if it is phased out, and modeling service to the southeast area. [3]
The estimate's project number and preparer fields contain placeholders. It is a proposed scope, not a decision to replace the vacuum system. As of Oct. 16, the city's meeting page listed no minutes for the Oct. 1 meeting. [3][4]
The planned decrease is a budget figure, not an operating cash loss: it mixes depreciation, debt and capital spending. Audit figures describe June 30, 2025. The fee estimate is a proposal, not an approved contract.
Sources
- Hooper City · FY2027 approved budget, sewer fund
- Hooper City · FY2025 audited financial statements (Gilbert & Stewart)
- Hooper City Council · Oct. 1, 2026 packet
- Hooper City · Meeting minutes and packets index
- Hooper City · Final FY2026–2027 consolidated fee schedule
Reporting by The Utah Ledger from the public records above. AI-assisted, checked against those records.