West Bountiful's redevelopment agency spent $48,093 more than it took in during fiscal 2025
The agency received $201,398 in tax increment and spent $259,832, including $161,954 paid to a developer, drawing its fund balance down to $276,696. Its spending also exceeded the final budget by $2,732, which the audit attributes to a personnel-cost estimate.
Continuing story: Auditing West Bountiful
West Bountiful's redevelopment agency, governed by the City Council and the mayor and reported as a city fund, spent $48,093 more than it received in the fiscal year that ended June 30, 2025, according to the audit's budget schedule. [5][2]
The agency's revenue was $211,739: $201,398 in property tax increment and $10,341 in interest. It spent $259,832. Its fund balance fell from a restated $324,789 to $276,696. [2]
Where the money went
Citing a state disclosure requirement, the audit's redevelopment note lists $97,878 in administrative costs and $161,954 in payments to a developer. [1]
The June 2, 2026 budget packet lists the same $161,954 on a line labeled "RDA TAX PYMTS TO DVPR: COMMONS" for 2024-25, and $160,751 the year before. [3]
The budget overrun
The agency's original 2024-25 budget was $293,000, with $290,000 of property tax expected. The final budget was $257,100 and property tax came in at $201,398. Actual spending exceeded the final budget by $2,732. [2]
Audit finding 2025-001 lists the agency's overrun with the golf and solid waste funds and gives its cause as "Incorrect budget estimation of personnel costs." [4]
In the 2026 packet, the agency's salaries and wages line shows $61,928 actual for 2024-25 and $45,200 budgeted for 2025-26. The second 2025-26 amendment shown there proposes $62,000 for that line and raises total agency spending from $244,000 to $294,700. The staff memo describes "updates to revenues and payments to developers based on actuals" and "updates to employee costs." [3]
The $48,093 is the agency's fiscal 2025 deficiency of revenue under spending, covered from fund balance. Figures in the June 2, 2026 packet's amendment and tentative columns are proposals, not adopted budgets.
Sources
- West Bountiful City · FY2025 audited financial statements, note 11, redevelopment agency (state-filed copy)
- West Bountiful City · FY2025 audited financial statements, redevelopment agency budget and actual (state-filed copy)
- West Bountiful City Council · June 2, 2026 amended agenda and budget packet
- West Bountiful City · FY2025 audited financial statements, schedule of findings, 2025-001 (state-filed copy)
- West Bountiful City · FY2025 audited financial statements, note 1, reporting entity (state-filed copy)
Reporting by The Utah Ledger from the public records above. AI-assisted, checked against those records.