Auditing West Bountiful
The Ledger's review of West Bountiful'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 West Bountiful: an unmodified audit opinion, one budget finding and a redevelopment agency
West Bountiful's audit for the year ended June 30, 2025 carries an unmodified opinion and one state-compliance finding: spending in the golf, solid waste and redevelopment funds went past their final budgets. This series reads the city's audit and budget records line by line.
Read the explainer →Key figures
- $49.4 millionCitywide net position, June 30, 2025Auditing West Bountiful: an unmodified audit opinion, one budget finding and a redevelopment agency →
- $1.9 millionUnassigned General Fund balance, June 30, 2025Auditing West Bountiful: an unmodified audit opinion, one budget finding and a redevelopment agency →
- $7.8 millionTotal debt outstanding per management's discussion, June 30, 2025Auditing West Bountiful: an unmodified audit opinion, one budget finding and a redevelopment agency →
- $97,495Golf fund spending above amended FY2025 budget, per city tablesWest Bountiful's golf, garbage and redevelopment funds spent past their fiscal 2025 budgets →
- $864,040Golf fund interfund payable, June 30, 2025West Bountiful's golf fund exceeded its fiscal 2025 revenue and spending budgets and carries an $864,040 interfund payable →
- $161,954RDA payments to a developer, FY2025West Bountiful's redevelopment agency spent $48,093 more than it took in during fiscal 2025 →
Redevelopment money
West Bountiful's redevelopment agency spent $48,093 more than it took in during fiscal 2025
The agency received $201,398 in tax increment and spent $259,832, including $161,954 paid to a developer, drawing its fund balance down to $276,696. Its spending also exceeded the final budget by $2,732, which the audit attributes to a personnel-cost estimate.
Budgets, reserves and taxes
West Bountiful's golf fund exceeded its fiscal 2025 revenue and spending budgets and carries an $864,040 interfund payable
City budget tables show the golf fund took in $1,795,047 in fiscal 2025 against an amended revenue budget of $1,449,600, while spending ran $97,495 over its authority. The audited statements show $1,772,880 in golf cash alongside an $864,040 interfund payable.
Contracts and spending
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Audits and compliance
West Bountiful's golf, garbage and redevelopment funds spent past their fiscal 2025 budgets
The city's auditors found that three funds exceeded their final budgets in the year ended June 30, 2025. The audit quantifies only the redevelopment agency's overrun, $2,732; the city's own budget tables put the golf fund $97,495 over and the solid waste fund $4,394 over.