Auditing Sunset
The Ledger's review of Sunset'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 Sunset: what the city's audit and budget show
The Ledger is reading Sunset's audits, budgets and council minutes. Here is what the city's fiscal 2025 audited financial report and its fiscal 2027 budget show.
Read the explainer →Key figures
- $8.27 millionSunset's fiscal 2027 budget across all fundsAuditing Sunset: what the city's audit and budget show →
- $1.56 millionGeneral fund balance at June 30, 2025Auditing Sunset: what the city's audit and budget show →
- 3State compliance findings in the fiscal 2025 auditSunset's fiscal 2025 audit lists three state compliance findings →
- $650,000Budgeted fiscal 2027 transfer from capital project funds to the general fundSunset's budget moves $650,000 from capital projects to the general fund →
- $97,755Budgeted fiscal 2027 Davis County dispatch fees, up from $28,200Sunset budgets $97,755 for Davis County dispatch fees, up from $28,200 →
- 4.73%Corrected Tier 2 public safety pick-up contribution rateSunset council corrects public safety retirement rate in June resolution →
Budgets, reserves and taxes
Sunset budgets $97,755 for Davis County dispatch fees, up from $28,200
Sunset's fiscal 2027 budget more than triples its spending on Davis County dispatch fees and the fees it expects to collect for them.
Sunset's budget moves $650,000 from capital projects to the general fund
Sunset's fiscal 2027 budget lists a $650,000 transfer from capital project funds as general fund revenue. In fiscal 2025, the general fund transferred $900,000 the other way.
Contracts and spending
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Audits and compliance
Sunset council corrects public safety retirement rate in June resolution
On July 7, Sunset's council amended a resolution that had listed the city's pick-up contribution rate for Tier 2 public safety employees as 5.98%. The correct rate was 4.73%, the recorder said.
Sunset's fiscal 2025 audit lists three state compliance findings
The auditor reported that Sunset did not prepare monthly financial reports, had not presented a fraud risk assessment, and that two general fund departments exceeded their budgets in fiscal 2025. Its compliance opinion was not modified.