Auditing Kearns
The Ledger's review of Kearns'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 Kearns: how the newest city's money is budgeted, reported and audited
Kearns became a city in 2024 but still keeps its books inside the Greater Salt Lake Municipal Services District, whose audit reports Kearns as a component unit. This series follows the records: the adopted FY2027 budget, the year-end reserve reports, the district audit and the council's new spending decisions.
Read the explainer →Key figures
- $11.3 millionKearns's FY2027 Fund 50 budgetAuditing Kearns: how the newest city's money is budgeted, reported and audited →
- $9.9 millionFY2027 contribution from Fund 50 to the General FundAuditing Kearns: how the newest city's money is budgeted, reported and audited →
- $225,000New yearly compensation ceiling for the city administratorKearns raised its first administrator's pay ceiling to $225,000 after budgeting $180,000 →
- $125,000SLVLESA money in the UPD traffic-car agreementKearns approved a police traffic-car deal whose draft left the yearly amount blank →
- $27.6 millionCorrection to Kearns's opening net position for unrecorded capital assetsService district's draft audit added $27.6 million in unrecorded Kearns assets →
- $1.9 millionFund 55 unassigned balance at FY2026 year-end (unaudited)Kearns's $4.2 million year-end snapshot includes restricted road money →
Budgets, reserves and taxes
Kearns's $4.2 million year-end snapshot includes restricted road money
Unaudited year-end reports show Kearns's main-fund unassigned balance fell to $1.2 million in fiscal 2026 while its council-designated fund rose to $1.9 million. The $4.2 million total presented to the council includes $825,000 restricted for corridor preservation.
Contracts and spending
Kearns approved a police traffic-car deal whose draft left the yearly amount blank
The council voted 5–0 in June to approve an interlocal agreement sending $125,000 plus traffic-car money to the Unified Police Department. Both draft agreements in the meeting packet leave the yearly car amount blank.
Audits and compliance
Service district's draft audit added $27.6 million in unrecorded Kearns assets
The posted draft of the Greater Salt Lake Municipal Services District's FY2025 audit reports a material weakness: capital assets had not been recorded. Correcting it raised Kearns's opening net position by $27,629,358. The draft also says fee-related spending was not tracked by activity.
Officials' disclosures and ties
Kearns raised its first administrator's pay ceiling to $225,000 after budgeting $180,000
A July 21 ordinance raised the maximum yearly compensation for Kearns's first city administrator from $180,000 to $225,000 and directed staff to amend the budget. In September the council created the administrator's office in city code.