Auditing Highland
The Ledger's review of Highland'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 Highland: what city records show about its audit, reserves, debt and 2026 budget
The Ledger is reviewing Highland's public financial records, starting with the fiscal 2025 audit, the fiscal 2027 budget and library tax increase, a renewed grant and legislative consulting contract, the Mitchell Hollow Trail and a state grant for secondary water meters. Every figure comes from a linked public record.
Read the explainer →Key figures
- $4.6 millionGeneral Fund balance, June 30, 2025 (audited FY2025 statements)Auditing Highland: what city records show about its audit, reserves, debt and 2026 budget →
- $2.8 millionGovernmental revenue bonds outstanding, June 30, 2025Auditing Highland: what city records show about its audit, reserves, debt and 2026 budget →
- $172,488Added annual library property tax revenue budgeted for FY2027Highland raises its dedicated library property tax, adding $172,488 a year to the library budget →
- $100,000One-year grant and legislative consulting contract approved Sept. 1, 2026Highland renews its $100,000 grant and legislative consulting contract on a 4–1 vote →
- $282,515.75September 2026 payment to trail contractor (one register entry)Mitchell Hollow Trail: a $15,000 engineering increase, a $282,516 payment and a pending change order →
- $9.15 millionRevised estimated cost of secondary meter projectState board amends Highland's $5 million meter grant as the project estimate falls to $9.15 million →
Budgets, reserves and taxes
Highland raises its dedicated library property tax, adding $172,488 a year to the library budget
Highland's council voted 4–1 on Aug. 11, 2026 to raise the city's dedicated library tax rate from 0.000097 to 0.000145 while lowering the general city operations rate. The increase is budgeted to bring the library $172,488 more a year, which staff said would pay for staffing changes and consortium costs.
Contracts and spending
State board amends Highland's $5 million meter grant as the project estimate falls to $9.15 million
Utah's Board of Water Resources voted June 25, 2026 to amend Highland's secondary water meter grant to cover 70% of non-grant costs, up to $5 million, after the project's estimated cost fell from $9.8 million to $9.15 million. The city's estimated share drops from $2.8 million to $2.15 million.
Mitchell Hollow Trail: a $15,000 engineering increase, a $282,516 payment and a pending change order
Highland's council approved up to $15,000 more for construction engineering and inspection on the Mitchell Hollow Trail on Sept. 1, 2026. A September register lists a $282,515.75 payment to the contractor, and the Oct. 6 agenda carried a construction change order and two land items for the trail.
Highland renews its $100,000 grant and legislative consulting contract on a 4–1 vote
Highland's council voted 4–1 on Sept. 1, 2026 to renew a one-year, $100,000 contract with DLS Consulting, Inc. for grant and legislative support. Staff credited the consultant with helping the city secure about $4 million in grants over four years; one council member proposed an in-house grant coordinator instead.