Kaysville moved its last $1.94 million in pandemic relief money to its Water Fund
Kaysville's fiscal 2025 annual financial report says the city spent $1,946,308 of its American Rescue Plan Act money that year and transferred the remaining $1,941,422 to its Water Fund for previously designated projects, then dissolved its ARPA fund.
Continuing story: Auditing Kaysville
Kaysville finished fiscal 2025 by moving the last $1,941,422 of its federal pandemic relief money from its American Rescue Plan Act fund to its Water Fund, according to the city's annual financial report. [1]
"The remaining $1,941,422 was transferred to the Water fund for previously designated projects," the report's management discussion says. It says $1,946,308 was spent during the year. [1]
The fund closes
The report says that as of year-end the ARPA fund had exhausted its purpose and had been dissolved by the city. It adds that the city has identified eligible projects and that the majority of the funds will be used for infrastructure improvements and public safety operations. [1]
At the Dec. 18, 2025 council meeting, auditors from HBME, LLC said the ARPA fund will no longer appear in future statements because its funds have been expended or fully assigned, according to the minutes. [2]
What the records don't show
The report's figures are as of June 30, 2025. The records reviewed for this story do not show how much of the transferred money has since been spent on water projects, or which projects received it.
A transfer between city funds is not itself spending on a project. The $1,941,422 is a June 30, 2025 figure; The Ledger has not reviewed later spending records. No record reviewed indicates the money was misused.
Sources
- Kaysville City Council · Dec. 18, 2025 packet with FY2025 annual comprehensive financial report
- Kaysville City Council · Minutes, Dec. 18, 2025 (FY2025 audit presentation)
Reporting by The Utah Ledger from the public records above. AI-assisted, checked against those records.