Auditing North Logan
The Ledger's review of North Logan'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 North Logan: What the city's own records show about its money
North Logan's fiscal 2025 audit received a clean opinion, while its governmental funds spent down $8.1 million as construction, including the community center, drew on savings. This series follows the city's water borrowing, construction accounts, 2026 tax increase, audit follow-up and redevelopment agency, one public record at a time.
Read the explainer →Key figures
- $8,121,700Drop in North Logan's combined governmental fund balances, fiscal 2025Auditing North Logan: What the city's own records show about its money →
- $5,207,073Bonds and notes owed at June 30, 2025Auditing North Logan: What the city's own records show about its money →
- $8,030,000State-funded water loan authorized in August 2024North Logan's $8 million state water loan, from authorization to first budgeted payment →
- $6,424,234Local Building Authority capital outlay in fiscal 2025, including the community centerCommunity center construction drew down North Logan's building authority savings →
- $139,615Added property tax revenue from the 2026 increaseNorth Logan raises property taxes $139,615 for police, fire and the community center →
- $669,492Redevelopment Agency dedicated property tax revenue, fiscal 2025North Logan's redevelopment agency had $2.9 million in 2025 as new businesses arrive →
- 375 of 395Points in North Logan's 2026 fraud risk self-assessmentAfter an audit finding on fraud-risk paperwork, North Logan formed an audit committee →
Debt and bonds
North Logan's $8 million state water loan, from authorization to first budgeted payment
In August 2024 the council authorized water revenue bonds for a state-funded loan of $8,030,000 at 2.25% to pay for tanks, a transmission line and a well. The loan does not appear in the city's June 2025 debt schedule, and the fiscal 2027 budget sets aside $159,091 for water bond principal.
Redevelopment money
North Logan's redevelopment agency had $2.9 million in 2025 as new businesses arrive
North Logan's Redevelopment Agency took in $669,492 in dedicated property taxes in fiscal 2025 and ended the year with $2,884,578. Staff told the board in June 2026 that several businesses are locating in a community reinvestment area, with revenue estimates expected after December.
Budgets, reserves and taxes
North Logan raises property taxes $139,615 for police, fire and the community center
The North Logan City Council voted 5–0 on Aug. 5, 2026 to adopt a fiscal 2027 budget with property tax increases for general operations and the library, which the city put at 7.89% above the certified rate and $139,615 a year.
Community center construction drew down North Logan's building authority savings
North Logan's Local Building Authority spent $6,424,234 on capital outlay in fiscal 2025, leaving its fund balance at $23,265. A separate capital projects fund recorded $1,653,950 for the community center building, and the city budgeted $4.3 million more on that line for fiscal 2026.
Contracts and spending
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Audits and compliance
After an audit finding on fraud-risk paperwork, North Logan formed an audit committee
North Logan's one fiscal 2025 audit finding was that the city could not document its fraud risk assessment. The council formally created an audit committee in October 2025, and the city's 2026 self-assessment scores 375 of 395 points.