Auditing Clearfield
The Ledger's review of Clearfield's budgets, audits, debt and redevelopment money.
The full audit section: stories by subject, key figures and records →
Background
Auditing Clearfield: what the city's audit and budget show
The Ledger is reading Clearfield's budgets, audits, redevelopment records and council minutes. Here is what the city's fiscal 2025 audited report and its fiscal 2027 final budget show.
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- Politics
Clearfield's utility funds send $1.16 million to the general fund for administration, plus $170,000 for water
Clearfield's fiscal 2027 budget moves $1,158,322 from five utility funds to the general fund to pay for shared administrative services, plus a separate $170,000 noncash entry for water the city uses. The $1,158,322 figure is the same in all four budget years the document shows.
- Politics
Clearfield dissolves 35-year-old RDA 8 with about $1 million left to spend
Clearfield's council voted 4–0 in June to dissolve Redevelopment Project Area 8, which stopped collecting tax increment in December 2025. A staff memo said about $1 million remained, and state law requires any funds unspent at the end of the dormancy period to be returned to taxing entities.
- Politics
Clearfield raises property tax rate after state rejected last year's increase
Clearfield's council voted 4–0 on Aug. 11 to set a property tax rate of 0.001253, above the certified rate of 0.001176, for an estimated $233,106 in additional revenue. City documents say the State Tax Commission rejected the city's previous increase in September 2025.
- Politics
Clearfield's budget forecasts reserves $172,968 above its two-month target
Clearfield's fiscal 2027 budget plans to draw $2,197,288 from general fund reserves, leaving a forecast $4,418,637 unrestricted balance. That is $172,968 more than two months of operating expenses, after about $1.8 million in capital requests were deferred or eliminated.