Auditing Vernal
The Ledger's review of Vernal's budgets, audits, debt and redevelopment money. Every story in the series, sorted by subject, with the figures the records show and links to the official documents.
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Auditing Vernal: what the city's latest audit and budget show
The Utah Ledger's Auditing Vernal series follows Vernal City's money through its own public records. The fiscal 2025 audit shows a $5.97 million general fund balance, $17.5 million in revenue bonds and a deficit in the capital projects fund. The fiscal 2027 general fund budget is $15.04 million.
Read the explainer →Key figures
- $15.04 millionFiscal 2027 general fund budgetAuditing Vernal: what the city's latest audit and budget show →
- $5.97 millionGeneral fund balance at June 30, 2025Auditing Vernal: what the city's latest audit and budget show →
- -$2.93 millionCapital projects fund balance at June 30, 2025Vernal's fiscal 2025 audit: budget overspending repeats, capital fund ends in deficit →
- $1.94 millionWater and sewer bonds described at Sept. 2, 2026 hearing (closing not confirmed)How Vernal's 100 North water and sewer financing changed between June and September →
- $5.40 millionCondie contract after Change Order 1, June 17, 2026 (later changes not included)Vernal approved three change orders and a directive on its 100 North contract →
- $200,000Fiscal 2027 façade grant appropriation (budget, not payments)Vernal widens its downtown façade grants as the program's money runs down →
- $1.6 million500 South paving award to Burdick Materials, Sept. 16, 2026Vernal awards $1.6 million 500 South paving job; one councilmember recuses →
Debt and bonds
How Vernal's 100 North water and sewer financing changed between June and September
Vernal's council approved two bond resolutions for one water and sewer project in 2026: a June resolution pledging sales tax and an August one pledging utility revenues. By the Sept. 2 hearing, staff described $4,517,000 in grants and $1,937,000 in bonds at 0.5% over 15 years.
Subsidies
Vernal widens its downtown façade grants as the program's money runs down
Vernal's council voted in June to let projects already under construction apply for downtown façade grants. Minutes say about $1 million remains of roughly $2.25 million first made available. The fiscal 2027 budget sets aside $200,000 for the grants, drawn from the downtown fund's balance.
Contracts and spending
Vernal awards $1.6 million 500 South paving job; one councilmember recuses
Vernal's council on Sept. 16 awarded the 500 South mill-and-overlay project to Burdick Materials for $1,599,895, the low of three bids and below an engineer's estimate of about $2 million. Councilmember Randel Mills recused himself, citing a conflict of interest.
Vernal approved three change orders and a directive on its 100 North contract
Between June and September 2026, Vernal's council approved three change orders and a work change directive on Condie Construction's 100 North water and sewer contract. Change Order 1 alone raised the contract from $4.84 million to $5.40 million. The engineer agreed to credit the city's share of a design error.
Audits and compliance
Vernal's fiscal 2025 audit: budget overspending repeats, capital fund ends in deficit
Vernal's fiscal 2025 audit reports three findings: spending above budget appropriations for a third straight year, a $2.93 million deficit in the capital projects fund, and account reconciliations done months late. The auditor said a prior finding on an excess general fund balance was corrected.