Auditing Pleasant View: what the city's audit, budget votes and redevelopment records show
Pleasant View's audit for the year ended June 30, 2025 received an unmodified opinion. The General Fund ended that year with $4.1 million, the city owed $552,000 in water revenue bonds, and its redevelopment agency held $4.8 million. This series follows the city's public money through its own records.
Continuing story: Auditing Pleasant View
This series examines Pleasant View's public money through the city's audits, budgets, meeting minutes and agreements. Each story links the public records it relies on.
The city's most recent audited financial statements cover the fiscal year that ended June 30, 2025. Child Richards CPAs & Advisors of Ogden signed its report on Dec. 30, 2025, and wrote that the financial statements present fairly, in all material respects. [1]
At the council's Jan. 13, 2026 meeting, the auditor's presentation was recorded in the minutes as an unmodified opinion, "meaning a clean audit." [6]
The General Fund
The General Fund, which pays for most day-to-day city services, reported $6,615,112 in revenue and $4,990,032 in expenditures in fiscal 2025. It received $387,000 in transfers in and sent $1,062,507 to other funds, and its balance rose by $949,573. [4]
The fund ended the year with $4,104,234. Of that, $2,434,149 was unassigned. Restricted amounts included $1,046,921 for Class C roads, $613,155 from the transportation tax and $10,009 for alcoholic beverage enforcement and treatment. [3]
Citywide position and debt
The city's statement of net position reports $71,561,456 in total net position at June 30, 2025, including $45,715,036 of net investment in capital assets and $15,994,600 unrestricted. [2]
Water revenue bond principal fell from $604,000 to $552,000 during fiscal 2025, with $53,000 due within one year. [5] The bond note says the bonds mature on Oct. 1, 2033. [9]
The audit reports lease, subscription-software, pension and compensated-absence liabilities separately from the bonds. [5]
Budget votes
On June 9, 2026, the council voted 5-0 to amend the fiscal 2026 budget by Resolution 2026-O and to adopt the fiscal 2027 budget and pay ranges by Resolution 2026-P. It also voted 5-0 to set a property tax rate of .000759 by Resolution 2026-Q. The minutes record no property tax increase. [7]
On Aug. 11, the council voted 5-0 to amend the fiscal 2027 budget by Resolution 2026-W after a public hearing with no public comment. [8]
The Aug. 11 packet shows what Resolution 2026-W changed in the fiscal 2027 budget. In the General Fund, it carries forward $313,014 of unused ARPA money from the 2025-26 budget, cuts the school-resource-officer revenue budget by $13,496, from $104,730 to $91,234, under the city's agreement with Weber High School, and raises utility budgets by $4,005 ($1,670 for parks, $2,000 for the shop and $335 for the office) for an increase in what the resolution calls TUF fees. In the Water Fund, it adds $27,000 for overtime and $6,520 for benefits, $33,520 in all, for on-call duties of the water operator. [13]
The resolution in the packet is an unsigned form with blank vote lines, and the minutes are the record of the 5-0 approval. These are budget changes, not receipts or payments, and they involve different kinds of money, so the Ledger does not add them together. [13][8]
The city's final budget document, whose cover says it was adopted June 9, 2026, includes a General Fund summary. It lists fiscal 2027 expenditure totals of $7,913,415, which include budgeted transfers to other funds. The fund's revenue total of $11,039,290 includes resources carried over, so it is not a year of new revenue. The detail page shows the same $11,039,290 as total expenditures, because it counts $3,125,875 of projected ending balances as well. By the Ledger's arithmetic, $11,039,290 minus $3,125,875 is $7,913,415. [14]
The summary also gives net revenue of $6,096,246 and net expenditures of $6,768,125, which leave out certain restricted-resource categories and carryover, so they are not the fund's gross totals. The projected ending balances are plans, not a verified fiscal 2027 cash balance. The Aug. 11 amendment above changed the fiscal 2027 budget after this adoption, so these are June figures, not a certified latest total. [14]
Redevelopment
The city created a redevelopment agency fund in 2002. The fund held $4,836,586 at June 30, 2025, reported as restricted for redevelopment. [3][11]
On Jan. 27, 2026, the redevelopment agency board adopted a plan and budget for a new Rise Community Reinvestment Area around the Rise bakery site. Later stories in this series follow that project. [12]
Fund balances, net position and debt are reported on different accounting bases and are not added together here. Net position is an accrual-accounting measure, not cash in the bank.
Sources
- Pleasant View City · FY2025 audited financial statements, independent auditor's report
- Pleasant View City · FY2025 audit, statement of net position
- Pleasant View City · FY2025 audit, governmental funds balance sheet
- Pleasant View City · FY2025 audit, governmental funds revenues, expenditures and changes in fund balances
- Pleasant View City · FY2025 audit, management's discussion of long-term debt
- Pleasant View City Council · Jan. 13, 2026 minutes
- Pleasant View City Council · June 9, 2026 minutes
- Pleasant View City Council · Aug. 11, 2026 minutes
- Pleasant View City · FY2025 audit, long-term liabilities note
- Pleasant View City · Budget page
- Pleasant View City · FY2025 audit, redevelopment agency fund note
- Pleasant View City Redevelopment Agency · Jan. 27, 2026 minutes
- Pleasant View City Council · Aug. 11, 2026 agenda packet, Resolution 2026-W (unsigned form)
- Pleasant View City · 2025-26 amended and 2026-27 final budget, General Fund pages (adopted June 9, 2026; scanned)
Background explainer by The Utah Ledger. AI-assisted reporting, checked against the sources above.