Auditing Fruit Heights
The Ledger's review of Fruit Heights'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 Fruit Heights: what we're examining and why
The Ledger is reading Fruit Heights' audits, budgets and council minutes. The city's fiscal 2025 statements report $37.8 million in net position and no bonds, and its fiscal 2027 budget plans $3.8 million of general fund spending.
Read the explainer →Key figures
- $37.8 millionTotal net position, June 30, 2025Auditing Fruit Heights: what we're examining and why →
- $2.2 millionGeneral fund balance, June 30, 2025Auditing Fruit Heights: what we're examining and why →
- 25-1State-compliance item in a separate management letterFruit Heights' fiscal 2025 audit points to a state-compliance item described in a separate letter →
- $854,478FY2025 general fund spending below final budgetFruit Heights spent $854,478 less than its final general fund budget in fiscal 2025 →
- $280,000FY2025 Class C roads budget with no actual spendingFruit Heights spent $854,478 less than its final general fund budget in fiscal 2025 →
- 4-1Recorded vote on the budget substitute motionWhat Fruit Heights' June 16 minutes record about the fiscal 2027 budget vote →
- $942,000FY2027 water capital projectsFruit Heights budgets $750,000 for parks and $942,000 for water projects in fiscal 2027 →
Budgets, reserves and taxes
Fruit Heights budgets $750,000 for parks and $942,000 for water projects in fiscal 2027
The fiscal 2027 budget the city filed with the state plans $1,126,000 of capital-fund projects and $942,000 of water capital projects, drawing on beginning balances in both funds. These are appropriations, not contracts or completed work.
Fruit Heights spent $854,478 less than its final general fund budget in fiscal 2025
The audit's budget schedule shows general fund spending of $2,545,047 against a $3,399,525 final budget. The $280,000 Class C road line shows no spending, while transfers out exceeded their budget by $81,200.
Contracts and spending
No story in the series on this yet.
Audits and compliance
What Fruit Heights' June 16 minutes record about the fiscal 2027 budget vote
The June 16, 2026 minutes record a 4-1 vote on a substitute motion on the fiscal 2027 budget and no separate vote on the original motion. The July 7 minutes approve the June 16 minutes with a correction and refer to the budget as previously approved.
Fruit Heights' fiscal 2025 audit points to a state-compliance item described in a separate letter
The auditor's state-compliance report says instances of noncompliance are described as item 25-1 in a Dec. 30, 2025 letter to management. That letter is not in the filed audit report.