Friday, October 16, 2026

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Auditing Plain City · From the records

Plain City weighs a storm drain fee increase as the fund's fees trail its operating costs

Plain City's council scheduled an Oct. 15 hearing on raising its monthly storm water fee, citing an audit report. The fund's user fees have not covered its operating expenses in the last two audited years, and its fiscal 2027 budget document draws on fund balance.

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Source / event date: Oct. 1 and Oct. 15, 2026 council agendas; Oct. 15 hearing notice; FY2024 and FY2025 audits; FY2027 budget document

Continuing story: Auditing Plain City

Plain City

Plain City, Utah's council scheduled a public hearing for Oct. 15, 2026 on raising the city's monthly storm water utility fee. [1][2]

The Oct. 1 agenda listed a motion to set the hearing, with the item labeled "Per Audit Report." The Oct. 15 agenda listed the hearing, titled "Proposed Increase to the Monthly Storm Water Utility Fee Per Audit Report," followed by "Resolution - Increase of Monthly Storm Water Utility Fee." [7][1]

A separate hearing notice, posted Oct. 7, said the hearing would discuss possible changes to the storm drain monthly user fee. Neither the agenda nor the notice states the current fee, the proposed fee or an effective date. [2][1]

What the audits show

In fiscal 2025, the storm drain fund collected $211,543 in user fees. Its operating expenses were $311,473, including $120,163 of depreciation, a noncash charge for the cost of infrastructure over time. That left an operating loss of $99,930. [3]

In fiscal 2024, the fund collected $204,347 in user fees against $342,387 of operating expenses, including $108,923 of depreciation, for an operating loss of $138,040. [5]

Measured in cash, the fund's operations used $33,340 in fiscal 2024 and provided $24,159 in fiscal 2025. [5][3]

The fund's net position still grew, by $553,976 in fiscal 2025, to $3,480,304. That growth included $72,547 of impact fees, $42,484 of interest and $538,875 of storm system assets contributed by developers, which the audit lists as a noncash item. [3]

At June 30, 2025, the fund held $55,101 of cash and $865,483 of restricted cash. The audit says storm drain impact fees are restricted for future storm drain expansion and improvements. [3][6]

What the budget plans

The fiscal 2027 budget document on file with the state lists $220,000 of storm drain fees, $17,775 of impact fees, $35,000 of interest and a $211,182 appropriation of fund balance, for $483,957 of revenue. [4]

It lists $483,957 of expenses, including $160,000 of depreciation and a $120,000 storm drain impact fee expense line. [4]

For fiscal 2026, the same document estimates $269,078 of revenue, including $216,303 of storm drain fees, against $366,828 of expenses, a $97,750 shortfall. [4]

Operating losses include depreciation, a noncash expense. Restricted impact fees are reserved for storm drain expansion and improvements, not general operations. Budget figures are plans, not actual spending. The scheduled vote's outcome was not known at publication. No outreach was conducted for this story.

Sources

  1. Plain City Council · Oct. 15, 2026 meeting agenda
  2. Plain City Council · Oct. 15, 2026 storm water fee hearing notice
  3. Plain City · FY2025 audit, proprietary fund statements
  4. Plain City · FY2027 budget document, storm drain fund
  5. Plain City · FY2024 audit, proprietary fund statements
  6. Plain City · FY2025 audit, notes on restricted fund balances
  7. Plain City Council · Oct. 1, 2026 meeting agenda

Reporting by The Utah Ledger from the public records above. AI-assisted, checked against those records.