Auditing Enoch
The Ledger's review of Enoch'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 Enoch: what the city's budget and audit say about its money
A facts-only look at Enoch city's finances: the $5.67 million general fund budget the council adopted for fiscal 2027, the audit of fiscal 2025, the city's debt, and what this series will follow.
Read the explainer →Key figures
- $5.67 millionFY2027 adopted general fund budgetAuditing Enoch: what the city's budget and audit say about its money →
- $2.14 millionUnassigned general fund balance, June 30, 2025Auditing Enoch: what the city's budget and audit say about its money →
- $2.22 million2025 sales tax revenue bonds for a public safety facilityAuditing Enoch: what the city's budget and audit say about its money →
- $5 millionMaximum park sales tax revenue bond principal authorized Aug. 19, 2026Enoch sets a $5 million ceiling for park bonds; no borrowing recorded yet →
- 81%Requested transportation impact fee reduction for Hub PizzaTwo Enoch businesses' transportation impact fee reduction requests remain undecided →
- $6,500Discounted water impact fee per residential unit, from a $20,000 maximumEnoch set new water and sewer impact fees in 2026, with discounts →
- $30.30Base water rate approved May 20, 2026Enoch set new water and sewer impact fees in 2026, with discounts →
- 25 acresPark land donation in Boots Frei draft agreementEnoch approved a development agreement with a 25-acre park land donation, on a condition →
Debt and bonds
Enoch sets a $5 million ceiling for park bonds; no borrowing recorded yet
The Enoch City Council approved parameters in August for up to $5 million in sales tax revenue bonds for a park. A September hearing drew no comments, and no bond issuance appears in the records reviewed.
Budgets, reserves and taxes
Enoch set new water and sewer impact fees in 2026, with discounts
In January the Enoch City Council set a $20,000 water impact fee per home, discounted to $6,500, and a sewer fee discounted to $1,500. In May it changed how water fees are calculated and set a $30.30 base water rate.
Contracts and spending
Enoch approved a development agreement with a 25-acre park land donation, on a condition
On July 1, 2026, three Enoch council members approved the Boots Frei development agreement, which calls for 25 acres of park land within five years, subject to clarified amendment language coming back to the council.
Audits and compliance
Enoch's 2025 audit found late posting of 2024 council minutes to state website
Auditors found that certain approved 2024 Enoch City Council minutes were not posted to the Utah Public Notice Website within three business days. They found no material weaknesses and gave unmodified opinions.
Other findings
Two Enoch businesses' transportation impact fee reduction requests remain undecided
Hub Pizza and Golden Hour Coffee asked for transportation impact fee reductions of about 81% and 74%. The council discussed the requests in August and September but took no vote, and the city's engineer asked for more data.