West Bountiful's golf fund exceeded its fiscal 2025 revenue and spending budgets and carries an $864,040 interfund payable
City budget tables show the golf fund took in $1,795,047 in fiscal 2025 against an amended revenue budget of $1,449,600, while spending ran $97,495 over its authority. The audited statements show $1,772,880 in golf cash alongside an $864,040 interfund payable.
Continuing story: Auditing West Bountiful
The golf fund's spending ran past its amended budget in the fiscal year that ended June 30, 2025, one of the three overruns in the city's audit finding 2025-001. The city's budget tables show the fund's revenue ran further ahead of its budget. [1][2][7]
The amended 2024-25 budget, in the city's June 2025 budget document, set golf revenue at $1,449,600 and spending at $1,452,100. The June 2, 2026 budget packet lists 2024-25 actuals of $1,795,047 in revenue and $1,549,595 in spending. [1][2]
Merchandise and the cafe
Pro shop merchandise sales were budgeted at $250,000 and the packet lists $324,995. Direct merchandise purchases were budgeted at $130,000 and the packet lists $272,479. [1][2]
The amended 2024-25 budget added a cafe food purchases line of $15,000; the packet lists $23,315 in food purchases. The audit names "new operation of cafe" as one cause of the golf overrun. The tentative 2026-27 budget lists no food purchases. [1][2][7]
Cash, the payable and net position
The audited statement of net position for the city's enterprise funds shows the golf course fund with $1,772,880 in cash and cash equivalents at June 30, 2025. Among its current liabilities is an $864,040 interfund payable. Its unrestricted net position was $618,391 and its total net position $3,037,031. [3]
On the governmental side, the city's balance sheet lists interfund receivables totaling the same $864,040: $306,000 in the RAP Tax Fund and $558,040 in the Capital Projects Fund. The audit's note on interfund activity describes only that year's transfers, which it says "will not be repaid." [5][6]
On the audited basis, the golf fund had $1,764,177 in operating revenue and $1,660,235 in operating expenses, and its net position rose $127,738 for the year. [8]
This year's budget
The city's 2025-26 budget set golf spending at $1,782,900 and revenue at $1,498,100. The June 2, 2026 packet shows a second amendment, which the staff memo says the council "reviewed and tentatively adopted," raising those to $2,005,800 and $1,703,700. The memo cites "seasonal payroll, material costs, and merchandise." [1][2]
The tentative 2026-27 budget in the same packet lists golf spending of $1,803,200 and revenue of $1,640,000. [2]
Budget-table figures use the city's budgetary basis; audited figures use full accrual accounting, so they are reported separately and not mixed. Cash is not the same as available surplus: the fund's unrestricted net position is shown alongside it. Amendment figures from the June 2, 2026 packet are proposals, not final adopted amounts.
Sources
- West Bountiful City · FY2024-25 first amendment and FY2025-26 final budget (Exhibit A, Res. 573-25 and 574-25)
- West Bountiful City Council · June 2, 2026 amended agenda and budget packet
- West Bountiful City · FY2025 audited financial statements, proprietary funds statement of net position (state-filed copy)
- West Bountiful City · FY2025 audited financial statements, management's discussion (state-filed copy)
- West Bountiful City · FY2025 audited financial statements, governmental funds balance sheet (state-filed copy)
- West Bountiful City · FY2025 audited financial statements, note 10, interfund transfers (state-filed copy)
- West Bountiful City · FY2025 audited financial statements, schedule of findings, 2025-001 (state-filed copy)
- West Bountiful City · FY2025 audited financial statements, proprietary funds revenues and expenses (state-filed copy)
Reporting by The Utah Ledger from the public records above. AI-assisted, checked against those records.