Auditing South Ogden
The Ledger's review of South Ogden'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 South Ogden: the budget, reserves, debt and audit findings, from the city's own records
South Ogden, a separate city from Ogden, adopted a fiscal 2027 General Fund budget of about $19.9 million in August that includes a 10.3% increase in the city's portion of property taxes. Its latest audit gave the financial statements a clean opinion and reported four control and compliance findings. This series follows those records.
Read the explainer →Key figures
- $19.9 millionFY2027 General Fund budget (adopted final budget)Auditing South Ogden: the budget, reserves, debt and audit findings, from the city's own records →
- $2.5 millionUnassigned General Fund balance at June 30, 2025 (audited)Auditing South Ogden: the budget, reserves, debt and audit findings, from the city's own records →
- $5.2 millionRevenue bonds outstanding at June 30, 2025 (audited)Auditing South Ogden: the budget, reserves, debt and audit findings, from the city's own records →
- $476,331Expected added revenue from the 10.3% increase in the city's property tax shareSouth Ogden raises its share of property taxes 10.3%, listing a fire engine first among the uses →
- $33,167FY2025 South Ogden Days spending above its budget (audit finding 2025-002)South Ogden's last two audits cite spending above the budget, the earlier one as a repeat finding →
- $850,000FY2026 transfers added from Sewer and Storm Drain funds to Water Fund (authorized)South Ogden moves $850,000 from its sewer and storm drain funds into the Water Fund →
- $332,948Ambulance purchase price in Siddons-Martin proposal approved July 7, 2026South Ogden approves a fire engine staff expects to take four and a half years to build, plus a $332,948 ambulance →
Budgets, reserves and taxes
South Ogden moves $850,000 from its sewer and storm drain funds into the Water Fund
In June, the South Ogden City Council voted 5–0 to amend the FY2026 budget to add $450,000 in transfers from the Storm Drain Fund and $400,000 from the Sewer Fund to the Water Fund. Staff said the aim was to keep water rates from increasing excessively.
South Ogden raises its share of property taxes 10.3%, listing a fire engine first among the uses
The South Ogden City Council voted 5–0 on Aug. 4, 2026, to adopt a FY2027 budget that includes a 10.3% increase in the city's portion of property taxes, expected to raise $476,331. The minutes list a new fire engine, sidewalks, parks operations and police cars as the uses.
Contracts and spending
South Ogden approves a fire engine staff expects to take four and a half years to build, plus a $332,948 ambulance
The South Ogden City Council voted 4–0 on Aug. 18, 2026, to approve an agreement with Siddons-Martin for a replacement Station 82 fire engine that staff said would take about four and a half years to build. In July it approved a $332,948 Siddons-Martin ambulance.
Audits and compliance
South Ogden's last two audits cite spending above the budget, the earlier one as a repeat finding
South Ogden's fiscal 2025 audit says the South Ogden Days event fund spent $33,167 more than its budget, a violation of state budget law. The fiscal 2024 audit cited a $47,901 overrun in the Road Improvement Fee Fund as a repeat of a fiscal 2023 finding. In June 2026, the council amended the event fund's budget for the following year.
South Ogden's FY2025 audit: clean opinion, a repeat weakness in closing the books and a lowered fraud-risk score
The auditor gave South Ogden's fiscal 2025 financial statements a clean opinion but reported a material weakness in year-end close procedures for the second year in a row, cut the city's fraud risk self-assessment from 'very low' to 'moderate' risk and found justice court trust accounts were not reconciled monthly.