Auditing Logan
The Ledger's review of Logan's budgets, audits, debt, redevelopment money and officials' disclosures.
The full audit section: stories by subject, key figures and records →
Background
Auditing Logan: what the public records say about the city's money
A facts-only review of Logan City's budgets, audits, debt and redevelopment agency, built from the city's own published records.
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- Politics
Logan's property tax rate fell from 0.001473 in 2020 to 0.000922 in 2025, then rose to 0.001085 in 2026
Council minutes list the rate adopted each year; the 2026 rate raises about $1.36 million for Fire Station 73, a police officer and street lighting.
- Politics
Logan's independent auditors issued unmodified opinions for fiscal 2020 through 2025
Each annual report carries an unmodified opinion; the federal audit listing shows no findings for audit years 2022 to 2025.
- Politics
In 2023 Logan approved a 20-year, $13 million tax increment area on North Main
Council minutes from August to November 2023 show the 1400 North Main budget, the share each taxing entity was estimated to pay, and a developer incentive cap of $10,010,000.
- Politics
Logan's redevelopment fund balance fell from $11.9 million to $3.4 million from fiscal 2020 to 2023
The agency's reserves dropped as the council approved downtown plaza spending and developer incentives; its budget was $610,000 for fiscal 2027.
- Politics
Logan's bonds and notes fell from $102.9 million to $83.0 million between fiscal 2021 and 2025
Annual reports show principal outstanding declining each year; in 2025 the council approved bond parameters of up to $60 million and then up to $40 million for water projects.
- Politics
Logan's general fund balance went from $16.7 million to $38.9 million from fiscal 2020 to 2025
Annual financial reports show the general fund's ending balance rising each year from June 2020 to June 2025, alongside higher revenues.