West Bountiful's golf, garbage and redevelopment funds spent past their fiscal 2025 budgets

West Bountiful spent more than its final budget allowed in three funds during the fiscal year that ended June 30, 2025, according to the city's audit. Finding 2025-001 cites the state requirement that "total expenditures by fund or department should not exceed the amounts appropriated in the final adopted budget" and says spending in the golf, solid waste and redevelopment agency funds exceeded those amounts. ^[1]

The finding lists a cause for each fund: "Unanticipated costs from Solid Waste District" for solid waste; "Increases in volume of merchandise acquisition and sale, and new operation of cafe" for golf; and "Incorrect budget estimation of personnel costs" for the redevelopment agency. ^[1]

How far over

The audit quantifies one of the three. Its redevelopment agency schedule shows a final budget of $257,100 and actual spending of $259,832, a $2,732 variance. The agency's original budget had been $293,000. ^[2]

The golf and solid waste funds are enterprise funds, and the audit has no budget schedule for them. The city's June 2025 budget document lists amended 2024-25 spending authority of $1,452,100 for golf and $493,200 for solid waste; its amended redevelopment figure of $257,100 matches the audit's final budget. ^[3][2]

The city's June 2, 2026 budget packet lists 2024-25 actual spending of $1,549,595 for golf and $497,594 for solid waste. Those figures are $97,495 and $4,394 above the amended amounts. The same packet lists actual redevelopment spending of $259,832, the audit's figure. ^[4][2]

The lines behind the totals

In the golf fund, direct merchandise purchases were budgeted at $130,000 in the amended 2024-25 budget; the 2026 packet lists $272,479 spent. Cafe food purchases were budgeted at $15,000; the packet lists $23,315. Pro shop merchandise sales, budgeted at $250,000, came in at $324,995. ^[3][4]

In the solid waste fund, the burn plant tipping and flat-rate line was budgeted at $215,000 and the packet lists $220,431 spent; garbage pickup service was budgeted at $229,000 and the packet lists $230,399. ^[3][4]

What the auditors and the city said

The finding says, "There is no effect on the financial statements. The City is noncompliant with the Utah Code." The auditors recommended the city "inspect and monitor the budget" to identify needs that require authorization by the mayor and council through a budget hearing. ^[1]

Management responded that the overages "represent a very small percentage of overall expenditures" and that "staff and the city council will closely watch these funds, as well as all other major funds of the City." ^[1]

In their state-compliance report, the auditors wrote that the city complied in all material respects with the requirements tested, including budgetary compliance, and that their opinion "is not modified with respect to this matter." ^[5]