Auditing Orem
The Ledger's review of Orem's budgets, audits, debt, redevelopment money and officials' disclosures.
The full audit section: stories by subject, key figures and records →
Background
Auditing Orem: what the city's own records show about its money
A records-only look at Orem's budget, reserves, debt, audits and redevelopment payments, drawn from audited reports, budgets, county filings and State Auditor letters.
Read the explainer →Latest update · October 16, 2026
Orem's utilities budgeted $1.07 million to return to the general fund in fiscal 2027
The general fund pays Orem's water, sewer, storm water and street light funds for city use, and the same $1,072,000 is planned to go back by transfer. Separate charges for administration and internal services appear in the same presentation.
Timeline
- Orem's utilities budgeted $1.07 million to return to the general fund in fiscal 2027
- Fiber agency Orem helped create authorized up to $25 million in new bonds backed by network revenue
- Orem council approved moving $3.68 million to capital projects after the fiscal 2025 reserve finding
- State Auditor found no procurement violation in Orem's 2022 school-split study contract
- Orem council raises property tax revenue $450,000 for two police officers
- Orem's redevelopment agency paid $6.4 million in tax increment to University Place's owner in fiscal 2021–2025
- Orem paid $3.56 million toward UTOPIA's bond debt in fiscal 2025
- Audits flagged a deficit in Orem's facilities fund four years running, fiscal 2022 to 2025
- Orem's general fund topped the state reserve cap in every audit from fiscal 2019 through 2025
Latest updates
- Politics
Orem's utilities budgeted $1.07 million to return to the general fund in fiscal 2027
The general fund pays Orem's water, sewer, storm water and street light funds for city use, and the same $1,072,000 is planned to go back by transfer. Separate charges for administration and internal services appear in the same presentation.
- Politics
Fiber agency Orem helped create authorized up to $25 million in new bonds backed by network revenue
The Utah Infrastructure Agency's board adopted a resolution on Sept. 8, 2026, allowing up to $25 million in telecommunications revenue bonds. Its public notice says they would be repaid from the fiber network's revenues and does not mention pledges by member cities.
- Politics
Orem council approved moving $3.68 million to capital projects after the fiscal 2025 reserve finding
The council adopted a February 2026 budget amendment, Ordinance O-2026-0004, that includes a $3,680,788.60 transfer from the general fund to the capital projects fund after an audit found the general fund over the state cap. The records reviewed do not show whether the money moved by June 30.
- Politics
State Auditor found no procurement violation in Orem's 2022 school-split study contract
A May 2022 State Auditor letter said Orem's selection of a consultant without a bid fell within a city ordinance exception, and referred open-meetings concerns to the Attorney General.
- Politics
Orem council raises property tax revenue $450,000 for two police officers
The Aug. 27 vote, 4-2 among council members with the mayor also voting yes, also moved all of the city's general operations property tax into a new public safety fund.
- Politics
Orem's redevelopment agency paid $6.4 million in tax increment to University Place's owner in fiscal 2021–2025
Orem's only active redevelopment area passes 90% of its property tax increment to the University Mall owner under a 20-year agreement; most of the increment comes from Alpine School District taxes.
- Politics
Orem paid $3.56 million toward UTOPIA's bond debt in fiscal 2025
Orem is one of 11 cities that pledged sales tax to cover shortfalls on UTOPIA's 2004 and 2008 bonds, and has paid its share each year since 2008.
- Politics
Audits flagged a deficit in Orem's facilities fund four years running, fiscal 2022 to 2025
Auditors found Orem did not budget to pay down a deficit in its Facilities Maintenance Fund in each audit from fiscal 2022 through 2025, along with other state compliance lapses.
- Politics
Orem's general fund topped the state reserve cap in every audit from fiscal 2019 through 2025
Independent auditors reported Orem holding more general fund money than state law allows in seven straight annual audits. For fiscal 2025 they stated an excess of $4.07 million, a figure their own listed balances do not reproduce.