The same $165,381 appears twice in Hooper's storm water records
Hooper's fiscal 2025 audit records $165,381 of grant revenue in the storm water fund. The approved fiscal 2027 budget lists $165,381 labeled ARPA as new income for a year with an $880,000 project.
Continuing story: Auditing Hooper
Hooper, Utah's storm water fund records the same $165,381 figure in two places: as grant revenue in the city's fiscal 2025 audit and as ARPA income in its approved fiscal 2027 budget. [1][2]
The audit
The fiscal 2025 audit's statement of revenues and expenses lists $165,381 of grant revenue in the storm water fund. Its cash flow statement lists $165,381 of cash received from grants in that fund. [1]
The storm water fund's net position rose $244,103 that year to $977,495, and it held $888,770 of cash at June 30, 2025. [1]
The audit's accounting policies say ARPA revenue that has not been spent is not recognized as income until it is. [1]
The budget
The approved fiscal 2027 budget's storm water page lists $165,381 on a line labeled ARPA in the fiscal 2027 column. On the next line, labeled Grants, it lists $165,381 as the fiscal 2025 actual. [2]
Storm water income for fiscal 2027 totals $478,606, including $276,576 of storm water charges. Expenses total $1,222,400, including $880,000 for a 5900 West project and $120,000 for an impact fee study, for a planned $743,794 decrease in fund balance. [2]
The city's final fiscal 2026-27 fee schedule lists a storm water utility base rate of $8 a month. [3]
The records reviewed do not explain whether the fiscal 2027 ARPA line represents the same dollars recorded as revenue in fiscal 2025. [1][2]
This story compares figures in two public records. A matching amount does not establish double counting or missing money; the budget is a plan and may reflect a carryforward. Audit figures describe June 30, 2025.
Sources
- Hooper City · FY2025 audited financial statements (Gilbert & Stewart)
- Hooper City · FY2027 approved budget, storm water fund
- Hooper City · Final FY2026–2027 consolidated fee schedule
Reporting by The Utah Ledger from the public records above. AI-assisted, checked against those records.