Auditing Mapleton
The Ledger's review of Mapleton's budgets, audits, debt and redevelopment money.
The full audit section: stories by subject, key figures and records →
Background
Auditing Mapleton: what the city's audit and budget records show
A records-only look at Mapleton's general fund, reserves, debt, audit results and fiscal 2027 budget, drawn from the city's audited fiscal 2025 financial statements, its final fiscal 2027 budget and council minutes.
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- Politics
Mapleton's sewer notes to Spanish Fork: three sets of payment figures for fiscal 2027
Mapleton owed Spanish Fork $21,865,418 on four sewer notes at June 30, 2025. The audit says the agreement behind them was being renegotiated, and the audit's repayment schedule, the fiscal 2027 budget overview and the detailed sewer budget each list different payments for the year.
- Politics
Mapleton's $6 million internal fiber loan: approved terms and differing repayment dates
Mapleton lent its fiber network $6 million from city capital funds. Council minutes put repayment at July 1, 2028, while the fiscal 2027 budget overview says repayment begins in fiscal 2028, a year earlier under the city's July-to-June calendar.
- Politics
Mapleton's fiber utility budget counts on 52% more billing revenue in fiscal 2027
Mapleton's adopted fiscal 2027 budget forecasts $2,963,250 in fiber billing, up from $1,944,000 budgeted for fiscal 2026, as the fiber fund takes on both 2021 and 2023 bond payments and budgets $107,979 for reserves.