Auditing Cedar Hills
The Ledger's review of Cedar Hills'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 Cedar Hills: what city records show about its audit, reserves, debt and 2026–27 budget
The Ledger is reviewing Cedar Hills' public financial records, starting with its fiscal 2025 audit, its fiscal 2027 budget, the golf course renovation and its new bonds, the public safety contract with American Fork, this year's tax and fee changes and the city's fiber backstop. Every figure comes from a linked public record.
Read the explainer →Key figures
- $1.97 millionGeneral Fund balance, June 30, 2025 (audited FY2025)Auditing Cedar Hills: what city records show about its audit, reserves, debt and 2026–27 budget →
- $13.5 millionCity bonds listed in the FY2027 budget debt table (balances labeled July 1, 2026)Auditing Cedar Hills: what city records show about its audit, reserves, debt and 2026–27 budget →
- $4.6 millionGolf course sales tax revenue bond issued March 12, 2026, per city budgetCedar Hills borrowed $4.6 million for golf course renovation as its older golf bonds remain on the tax rolls →
- $557,275Golf Fund balance increase in FY2025 (audited)Cedar Hills borrowed $4.6 million for golf course renovation as its older golf bonds remain on the tax rolls →
- $2.4 millionFY2027 budget for American Fork fire and police servicesCedar Hills approved its American Fork public safety contract twice; the signed version isn't public →
- $150,000Property tax increase above certified levy, per FY2027 budget bookCedar Hills raised its operating tax and cut its golf bond levy; city records give different figures →
- $362,000Maximum annual city tax pledge backing UIA's Cedar Hills fiber bondsCedar Hills pledged up to $362,000 a year in taxes as a backstop for its fiber bonds →
Debt and bonds
Cedar Hills pledged up to $362,000 a year in taxes as a backstop for its fiber bonds
The Utah Infrastructure Agency borrowed $5,965,000 in 2022 to build Cedar Hills' fiber network, with city tax revenue pledged if subscriber revenue falls short. The agency reports 35% of available addresses subscribed in mid-2025, and UTOPIA's director told the council in August the system should cost the city nothing.
Cedar Hills borrowed $4.6 million for golf course renovation as its older golf bonds remain on the tax rolls
Cedar Hills' Golf Fund added $557,275 to its fund balance in fiscal 2025. The city then picked a contractor for a roughly $4.6 million course renovation, authorized up to $5 million in sales tax revenue bonds, and reports a $4,628,000 bond issued in March 2026. The 2012 golf bonds are still repaid through a property tax levy.
Budgets, reserves and taxes
Cedar Hills raised its operating tax and cut its golf bond levy; city records give different figures
Cedar Hills adopted a property tax increase for public safety in August while lowering its golf bond levy and dropping a temporary $4 public safety fee that staff said was never collected. The budget book and the approved minutes describe the size of the increase and the fee amounts differently.
Contracts and spending
Cedar Hills approved its American Fork public safety contract twice; the signed version isn't public
Cedar Hills buys police and fire service from American Fork. The council approved a renewed agreement in March while allowing negotiations to continue, then in May authorized the mayor to sign after the city manager said American Fork had adopted it without Cedar Hills' indemnification and insurance changes.