Auditing Roy

The Ledger's review of Roy'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 Roy: what we're examining and why

The Ledger is reading Roy's budgets, audits, redevelopment documents and fire-district records. Here is what the city's fiscal 2025 audited report and its adopted fiscal 2026-27 budget show.

Read the explainer →

Key figures

$29.5 millionRoy general fund budget, fiscal 2026-27Auditing Roy: what we're examining and why →
$5.5 millionUnassigned general fund balance, June 30, 2025Auditing Roy: what we're examining and why →
$1.49 millionWater and sewer revenue bonds outstanding, June 30, 2025Auditing Roy: what we're examining and why →
$314.13District-only tax example on a $439,000 Roy homeRoy's budget assumes it keeps its fire department while annexation into Weber Fire District proceeds →
$1.6 millionRedevelopment agency fiscal 2027 budget in its approved schedulesRoy's redevelopment budget document gives three different figures for reserve use →

Each figure is as stated in the linked story, which cites its source.

Redevelopment money

Roy's redevelopment budget document gives three different figures for reserve use
The agency's posted fiscal 2027 budget lists total spending of $1,593,819 in its narrative and $1,604,405 in its schedules, and three different amounts drawn from fund balance.
Published October 16, 2026 · Records checked October 16, 2026

Budgets, reserves and taxes

Roy's budget assumes it keeps its fire department while annexation into Weber Fire District proceeds
Roy's council asked in June to join Weber Fire District. The district's Oct. 1 hearing materials say the annexation is not complete, and Roy's final budget was prepared assuming the city keeps its fire department.
Published October 16, 2026 · Records checked October 16, 2026
Roy referendum falls short; Proposition 10 votes will not count
Roy City announced Oct. 20 that signature withdrawals made the property-tax referendum insufficient. Proposition 10 remains printed on November ballots, but votes on it will not count.
Published October 16, 2026 · Records checked October 21, 2026

Contracts and spending

No story in the series on this yet.

Follow the money

Contracts and spendingContracts, bid awards and change orders recorded in the council meetings written up
Development and road trackerZoning, annexation and public projects
City council minutesCouncil meetings and work sessions written up, with official minutes
City meetingsCouncil and planning commission, item by item

Council and planning commission records written up so far: 3 meetings from July 7, 2026 to October 20, 2026. Not every meeting in that span may be included.

Budget and finances

FY2026-27 final budgetFrom the city
FY2025 annual comprehensive financial reportRead the report for its fiscal year, auditor's opinion, findings and any draft designation.
State Auditor: local government financial reportsEvery budget and financial report Roy has filed with the state; search for "Roy"

Trace a decision to the money

Proposal: find the agenda item and staff packet. A proposal is not an approval.
Decision: check the minutes for the motion, vote, conditions and any later amendment. Draft minutes can change.
Agreement: look for the signed contract and change orders. An award does not prove a contract was executed.
Payment: compare invoices or payment records with the contract. An authorized amount is not the amount paid.
Year-end result: compare actual spending with the amended budget and read the audit findings and management response for the same entity and fiscal year.

Missing documents leave that step unconfirmed. Our audit series is reporting on public records; it is separate from the independent auditor's financial-statement opinion.

The records

Official documents the stories cite, from the city, the county and the state.

Redevelopment agency reports and tax records

Roy City Redevelopment Agency · June 16, 2026 draft minutes (Sept. 1, 2026 packet)Cited in Roy's redevelopment budget document gives three different figures for reserve use

Council minutes and agenda packets

Roy City Council · Aug. 11, 2026 approved minutesCited in Auditing Roy: what we're examining and why; Roy referendum falls short; Proposition 10 votes will not count

Other city records

Reading audit findings

An unmodified opinion addresses the financial statements. A material weakness concerns controls and does not by itself establish fraud. Compare the same fiscal year and accounting basis; restated balances replace, but do not erase, originally reported figures.

How this works

Each story is filed under one subject when it is published. Where a record states something, the story says so and links it; where a story draws a conclusion or asks a question, it says that too.

Auditing Roy: what we're examining and why

Key figures

Redevelopment money

Roy's redevelopment budget document gives three different figures for reserve use

Budgets, reserves and taxes

Roy's budget assumes it keeps its fire department while annexation into Weber Fire District proceeds

Roy referendum falls short; Proposition 10 votes will not count

Contracts and spending