NOTICE AND AGENDA



NOTICE AND AGENDA

SOUTH OGDEN CITY COUNCIL MEETING

TUESDAY, AUGUST 4 , 2026 - 6 PM

Notice is hereby given that the South Ogden City Council will hold their regularly scheduled council meeting at 6 pm

Tuesday, August 4, 2026. The meeting will be located at City Hall, 3950 Adams Ave., South Ogden, Utah, 84403, in

the city council chambers. The meeting is open to the public; anyone interested is welcome to attend. Those wishing to

actively participate in the public hearing virtually may do so by clicking this link: https://zoom.us/j/93136100841. The

meeting will also be streamed live over www.youtube.com/@southogdencity, however no comments will be accepted

through the Youtube stream.

CITY COUNCIL MEETING AGENDA

I. OPENING CEREMONY

A. Call to Order – Mayor Russell Porter

B. Prayer/Moment of Silence -

C. Pledge of Allegiance – Council Member Mike Howard

II. PUBLIC HEARINGS

To Receive and Consider Comments on the Following Items:

A. Possible Increase to South Ogden City’s Portion of Property Taxes

B. FY2027 Budget

III. DISCUSSION/ACTION ITEMS

Consideration of Resolution 26-21 – Adopting the FY2027 Final Budget

IV. ADJOURN

The undersigned, duly appointed City Recorder, does hereby certify that a copy of the above notice and agenda was posted to the State of Utah

Public Notice Website, on the City’s website (southogdencity.gov) and emailed to the Standard Examiner on July 31, 2026. Copies were also

delivered to each member of the governing body. ________________________________

Leesa Kapetanov, City Recorder

In compliance with the Americans with Disabilities Act, individuals needing special accommodations (including auxiliary communicative aids

and services) during the meeting should notify the City Recorder at 801-622-2709 at least 24 hours in advance.

STAFF REPORT

SUBJECT: FY 2027 Budget

AUTHOR: Peter Anjewierden

DEPARTMENT: Finance

DATE: August, 4th 2026



RECOMMENDATION

Staff recommends the City Council review the final budget that currently includes funding along with a

proposed 10.30% Property tax Increase. Discussion for approval of the budget may depend on public

hearing feedback the council will hear on the proposed tax rate.

BACKGROUND

While there have been many budget and Certified tax rate discussions there are no additional changes to

the budget in the packet since the July 21st meeting. Staff attests that this budget document has been posted

on our city website for public inspection since July 23rd which exceeds the 10 day requirement prior to

adoption.

ANALYSIS

It is impoortant to note there has been extensive research into additional Truth-in-Taxation requirements,

that have been closely followed. This process and additional revenue associated with Truth-in-taxation as

proposed are needed to adopt the final budget.

SIGNIFICANT IMPACTS

South Ogden is presenting a budget that is currently balanced between revenues and expenses, any future

changes to the expenditure side may necessitate appropropriations from retained earnings.

ATTACHMENTS

2027 Budget

1

.

Resolution No. 26-21

A RESOLUTION OF THE CITY OF SOUTH OGDEN CITY, UTAH,

ADOPTING THE BUDGET, TOGETHER WITH ITS ASSOCIATED

FORMS, SCHEDULES, AND ATTACHMENTS, FOR THE FISCAL

YEAR FROM JULY 1, 2026 TO JUNE 30, 2027; AND PROVIDING

THAT THIS RESOLUTION SHALL TAKE EFFECT IMMEDIATELY

UPON ITS ADOPTION AND DEPOSIT WITH THE CITY RECORDER.

WHEREAS, the City Council finds that at a regularly scheduled meeting of the City

Council of South Ogden City, held during May 2026, under the Uniform Fiscal Procedures act

for Utah Cities, Utah Code (“UC”) §10-6-101, et. seq., as amended, the Finance Director

submitted to the City Council of South Ogden City the proposed Operating Budget; Capital

improvements Budget; Enterprise Funds Budgets; and the Water, Sewer, and Garbage Budgets,

and his budget message, all for the fiscal year of July 1, 2026 To June 30, 2027, as required by

the statute; and,

WHEREAS, the City Council finds that in conformance with UC §10-3-818, upon its

own motion, and as part of its budget adoption process, the City Council has reviewed and

considered the compensation of each officer of the city, including but not limited to elected and

appointed officials, with each salary schedule applicable to each officer of the city, to determine

whether the compensation rates or schedules as existing and as proposed should be adopted,

changed, or amended; and,

WHEREAS, the City Council finds that UC §10-6-118, as amended, requires that before

the 22nd day of June each year, or September 1st, as is the case this year since the budget

contemplates enacting a property tax increase under UC §59-2-919 through §59-2-923, the City

Council shall by resolution or ordinance, adopt a budget for the ensuing fiscal year for each fund

for which a budget is required; and,

WHEREAS, in compliance with law, the City Council set a time and place for a public

hearing to consider the budget, including in increase in the property tax rate, at which all

interested persons were given an opportunity to be heard, said hearing having been held on

August 4, 2026 at 6 pm; and,

WHEREAS, the City Council finds that the notice of the time, place, and purpose of the

public hearing to consider the budget, and all of its schedules, changes, and recommendations,

including compliance with the state's "Truth in Taxation" notice requirements, found in UCA

59-2-919; and

WHEREAS, the City Council considered for adjustment and/or adoption the Finance

Resolution 26-21 – Adopting the FY2027 Budget Page 1

.

Director’s recommended budget, with any adjustments detailed in the South Ogden City Fiscal

Year 2027 Budget, herein shown as Attachment “A”; and,

WHEREAS, the City Council finds that all conditions precedent to the adoption of the

final budget have been accomplished;

THEREFORE, BE IT RESOLVED by the City Council of South Ogden City,

SECTION 2 – BUDGET ADOPTED

The City Council finds that the budget, comprising the Operating Budget; Capital

Improvements Budget; Enterprise Funds Budgets, including the determination –

following the required public hearing – that the City will not charge itself for its

own utility service use; Personnel Schedules identifying the classification and pay

plan for employment positions for each department including certain Non-Merit

Special employee positions, and elected and statutory officials’ compensations

schedules, as shown in detail in Attachment “A”, and incorporated by this

reference as if set out fully, is adopted, with all identified funds and allocations

thereto created, re-created, or reaffirmed and made the official budget of South

Ogden City for the fiscal year of July 1, 2026 To June 30, 2027.

SECTION 3 - PRIOR ORDINANCES AND RESOLUTIONS

The body and substance of all prior Resolutions, with their provisions, where not

otherwise in conflict with this Resolution, are reaffirmed and readopted.

SECTION 4 - REPEALER OF CONFLICTING ENACTMENTS

All orders, and Resolutions regarding the changes enacted and adopted which have been

adopted by the City, or parts, which conflict with this Resolution, are, for such conflict, repealed,

except this repeal shall not be construed to revive any act, order or resolution, or part repealed.

SECTION 5 - SAVINGS CLAUSE

If any provision of this Resolution shall be held or deemed or shall be invalid, inoperative

or unenforceable such shall render no other provision or provisions invalid, inoperative or

unenforceable to any extent whatever, this Resolution being deemed the separate independent

and severable act of the City Council of South Ogden City.

SECTION VI - DATE OF EFFECT

This Resolution shall be effective on the 4th day of August, 2026, and after publication or

posting as required by law.

PASSED AND ADOPTED AND ORDERED POSTED by the City Council of South

Ogden City, Utah this 4th day of August, 2026.

Resolution 26-21 – Adopting the FY2027 Budget Page 2

.

SOUTH OGDEN CITY

_______________________________

Russell L. Porter, Mayor

ATTEST:

_______________________________

Leesa Kapetanov, MMC

City Recorder

Resolution 26-21 – Adopting the FY2027 Budget Page 3

.

ATTACHMENT "A"

Resolution No. 26-21

A Resolution Of The City Of South Ogden City, Utah, Adopting The Budget,

Together With Its Associated Forms, Schedules, And Attachments, For The

Fiscal Year From July 1, 2026 To June 30, 2027; And Providing That This

Resolution Shall Take Effect Immediately Upon Its Adoption And Deposit

With The City Recorder.

4 Aug 26

Resolution 26-21 – Adopting the FY2027 Budget Page 4

SOUTH OGDEN

CITY

FY 2027

PROPOSED FINAL

BUDGET

July 23, 2026

Interim Budget

Adopted June 16, 2026

Resolution 26-18

South Ogden City Corporation

FY 2027 Proposed Final Budget

Period 07/25 (07/31/2025) - 14/26 (06/30/2026)

Page: 1

Account Number Account Title

2024-25

Prior year

Actual

2025-26

Current Year

Actual

2025-26

Current Year

Budget

2026-27

Future year

Budget

GENERAL FUND

TAX REVENUE

10-31-100 Property Tax Collections CY 4,512,684 4,371,194.61 4,813,700 4,623,662.00

10-31-105 Prop 1 Tax Increment 451,503 473,756.69 451,700 451,700.00

10-31-110 Additional Property Tax Propos 0 .00 0 476,300.00

10-31-200 Property Tax - Delinquent 109,833 102,282.17 72,300 72,300.00

10-31-250 Motor Vehicle & Personal Prop. 236,241 144,483.80 225,000 240,000.00

10-31-300 General Sales and Use Taxes 5,750,072 5,389,808.73 5,661,900 6,210,000.00

10-31-400 Utility Franchise Fee 214,668 48,814.00 220,000 244,000.00

10-31-500 Franchise Tax 215,922 236,859.25 245,000 218,000.00

10-31-550 Municipal Energy Use Tax 1,069,153 947,136.18 1,247,200 1,300,000.00

12,560,077

11,714,335.43

12,936,800

13,835,962.00

132,239 134,046.50 142,500 142,500.00

102,510 99,237.55 172,800 165,000.00

Total TAX REVENUE:

LICENSES & PERMITS

10-32-100 Business Licenses 10-32-200 Building Permits 10-32-300 Animal Licenses 6,287 4,384.35 7,800 7,000.00

10-32-325 Micro-Chipping Fees 100 40.00 500 400.00

10-32-350 Animal Adoptions 10-32-375 Animal Shelter Fees 23,624 23,315.00 5,200 29,100.00

Total LICENSES & PERMITS:

23,618 19,315.00 32,800 32,500.00

288,378

280,338.40

361,600

376,500.00

1,376,763 101,280.42 397,000 928,000.00

INTERGOVERNMENTAL REVENUE

10-33-150 State Liquor Fund Allotment 25,363 23,643.85 26,200 26,000.00

10-33-200 ARPA - American Rescue Plan 0 2,035,512.00 2,035,600 .00

10-33-600 State/Local Grants 10-33-610 Federal FEMA Awards 0 .00 9,000 8,900.00

10-33-900 Class "C" Road Fund Allotment 894,928 915,476.85 1,272,900 900,000.00

10-33-925 Resource Officer Contract 90,925 65,065.44 88,200 102,200.00

Total INTERGOVERNMENTAL REVENUE:

2,387,979

3,140,978.56

3,828,900

1,965,100.00

RECREATION & PLANNING FEES

10-34-200 Baseball Revenue 17,223 19,301.00 21,200 22,800.00

10-34-250 Soccer 13,171 16,878.00 16,200 18,200.00

10-34-300 Spike/Kickball Fees 335 760.00 800 800.00

10-34-350 Basketball Fees 42,723 20,184.00 52,700 30,000.00

10-34-352 Comp Youth Basketball 82,585 77,190.00 96,000 96,000.00

10-34-354 Comp Adult Basketball 12,990 9,540.00 13,600 13,600.00

10-34-356 Comp Adult Volleyball 300 254.00- 0 .00

10-34-360 Ultimate Frisbee Fees 0 100.00 1,400 .00

10-34-375 Flag Football 5,690 5,305.00 5,400 6,000.00

10-34-450 Volleyball Registration 6,163 8,546.52 9,100 8,300.00

10-34-500 Football 4,475 9,601.00 19,100 4,400.00

10-34-505 Football Apparel 688 658.00 3,600 1,000.00

10-34-550 Tennis / Pickleball 445 850.00 1,800 500.00

10-34-575 Concession Revenues 0 .00 1,100 .00

10-34-600 Community Facility Rental Fees 0 75.00 0 .00

10-34-700 Plan Check Fee 51,083 43,403.44 46,300 65,000.00

10-34-725 Engineering Review Fees 0 4,974.00 16,100 6,800.00

10-34-726 Zoning/Subdivision Fees 600 1,035.00 3,700 3,600.00

South Ogden City Corporation

FY 2027 Proposed Final Budget

Period 07/25 (07/31/2025) - 14/26 (06/30/2026)

Page: 2

Account Number Account Title

2024-25

Prior year

Actual

2025-26

Current Year

Actual

2025-26

Current Year

Budget

2026-27

Future year

Budget

10-34-750 Street Cut Fee 35,587 6,610.00 26,600 35,600.00

10-34-755 Chicken Permit Fee 160 130.00 500 200.00

10-34-800 City Code Violation 0 125.00 0 .00

10-34-850 Bowery Rental 2,550 4,100.00 2,500 2,500.00

10-34-875 Sex Offender Registration Fee 975 1,025.00 900 1,100.00

10-34-900 Public Safety Reports 23,020 20,311.00 24,200 29,200.00

Total RECREATION & PLANNING FEES:

300,762

250,447.96

362,800

345,600.00

476,601 372,197.99 442,700 492,700.00

FINES & FORFEITURES

10-35-200 Fines- Regular 10-35-300 Alarm Fines/Permits 3,400 3,239.00 4,200 4,200.00

Total FINES & FORFEITURES:

480,001

375,436.99

446,900

496,900.00

464,099 400,945.38 390,000 610,000.00

MISCELLANEOUS REVENUE

10-36-100 Interest 10-36-105 Cash Over/Short -10 .24 0 .00

10-36-200 Sub 4 Santa 444 443.93- 0 300.00

10-36-400 Sales of Fixed Assets 20 20,055.45 22,100 60,000.00

10-36-601 Donations to South Ogden City 5,695 2,530.00 6,700 6,700.00

10-36-700 Contractual Agreement Reven 138,119 168,460.69 176,000 205,200.00

10-36-800 CPR Course 450 1,300.00 0 600.00

10-36-900 Misc. Revenue 76,862 50,823.30 65,000 94,000.00

10-36-960 Youth Council Collections 500 1,600.00 0 1,000.00

Total MISCELLANEOUS REVENUE:

686,179

645,271.13

659,800

977,800.00

CHARGE FOR SERVICE & TRANSFERS

10-39-150 Lease Financing 0 .00 20,000 20,000.00

10-39-242 Transfer in from Sewer Fund 5,798 .00 12,200 12,200.00

10-39-244 Transfer in from Storm Drain 8,374 .00 17,600 17,600.00

10-39-250 Transfer in from Water Fund 30,276 .00 63,600 63,600.00

10-39-300 Transfer In From CPF 0 .00 0 .00

10-39-350 Charge for Service - CDRA 26,115 .00 22,600 27,000.00

10-39-400 Charge for Service - Water Fnd 359,904 361,052.00 363,500 363,500.00

10-39-410 Charge for Service - Sewer Fnd 244,764 245,779.00 247,200 262,000.00

10-39-420 Charge for Svc - Storm Drn Fnd 119,628 124,392.00 120,800 221,000.00

10-39-430 Charge for Service - Grbge Fnd 88,404 44,202.00 89,300 89,300.00

10-39-440 Charge for Service - Amb Fnd 74,760 47,619.37 75,500 81,000.00

10-39-700 Appropriated Fund Bal-Class C 0 .00 49,000 49,000.00

10-39-800 Appropriated Fund Balance 0 .00 530,900 678,888.00

Total CHARGE FOR SERVICE & TRANSFERS:

958,022

823,044.37

1,612,200

1,885,088.00

COUNCIL

10-41-110 Salaries and Wages 80,174 78,642.03 80,600 82,000.00

10-41-130 Employee Benefits 9,062 6,745.02 10,100 9,100.00

10-41-210 Books, Subscrip.& Memberships 14,171 14,555.55 30,000 30,000.00

10-41-230 Travel & Training 8,009 8,204.10 10,000 10,000.00

10-41-240 Supplies 10-41-280 Telephone 418 .00 0 .00

10-41-700 Small Equipment 0 .00 1,200 1,200.00

535 105.00 500 500.00

South Ogden City Corporation

FY 2027 Proposed Final Budget

Period 07/25 (07/31/2025) - 14/26 (06/30/2026)

Page: 3

Account Number Account Title

2024-25

Prior year

Actual

2025-26

Current Year

Actual

2025-26

Current Year

Budget

2026-27

Future year

Budget

112,369

108,251.70

132,400

132,800.00

Total COUNCIL:

LEGAL DEPARTMENT

10-42-110 Salaries and Wages 23,203 23,662.19 39,600 32,000.00

10-42-130 Employee Benefits 1,792 1,891.39 3,000 3,000.00

10-42-210 Books, Subscriptions & Member 0 .00 0 .00

10-42-230 Travel & Training 884 1,065.33 1,500 .00

10-42-240 Supplies 10-42-310 Outside Legal Counsel 79,242 56,675.00 84,000 95,000.00

10-42-320 Prosecutorial Fees 30,000 30,000.00 30,300 30,300.00

Total LEGAL DEPARTMENT:

0 2,318.60 500 500.00

135,121

115,612.51

158,900

160,800.00

403,563

369,321.95

529,900

441,500.00

Court Department

10-43-110 Salaries & Wages 184,295 188,972.97 279,400 215,000.00

10-43-112 Overtime 136 .00 2,500 1,000.00

10-43-130 Employee Benefits 55,565 54,857.54 82,000 62,900.00

10-43-210 Books, Subscriptions, & Mbrshp 85 .00 500 .00

10-43-230 Travel & Training 2,026 2,687.87 3,800 3,800.00

10-43-240 Office Supplies 520 507.61 3,100 500.00

10-43-275 State Surcharge 129,101 83,937.29 115,300 115,300.00

10-43-280 Telephone 484 582.14 300 300.00

10-43-300 Public Defender Fees 11,635 11,800.00 15,600 15,600.00

10-43-305 Wasatch Constable Contract 13,959 23,328.02 22,100 22,100.00

10-43-310 Professional & Technical 5,757 2,648.51 3,600 3,600.00

10-43-329 Computer Repairs 0 .00 300 .00

10-43-330 Witness Fees 0 .00 1,100 1,100.00

10-43-700 Small Equipment 0 .00 300 300.00

Total Court Department:

ADMINISTRATION

10-44-110 Salaries and Wages 1,055,414 1,051,994.02 1,071,700 1,135,000.00

10-44-112 Overtime 16 6.43 5,100 2,000.00

10-44-130 Employee Benefits 375,401 442,608.52 445,800 486,300.00

10-44-210 Books, Subscriptions & Member 4,030 4,175.52 5,600 5,600.00

10-44-230 Travel & Training 21,028 25,227.86 19,200 25,000.00

10-44-240 Office Supplies & Miscell 15,844 17,399.72 21,000 16,000.00

10-44-247 Car Allowance 7,372 8,131.00 9,000 8,500.00

10-44-248 Vehicle Maintenance 625 123.21 500 500.00

10-44-280 Telephone 10-44-300 Gas 14,558 12,365.19 15,000 17,000.00

445 1,102.75 800 1,500.00

10-44-310 Professional & Technical 22,820 18,867.54 23,000 23,000.00

10-44-329 Computer Repairs 0 .00 300 .00

10-44-600 Service Charges 64,294 81,083.15 73,300 63,800.00

10-44-650 Lease Payments 0 .00 3,100 3,100.00

10-44-700 Small Equipment 4,476 .00 1,300 2,600.00

10-44-750 Capital Outlay 462 .00 8,900 .00

Total ADMINISTRATION:

1,586,786

1,663,084.91

1,703,600

1,789,900.00

NON-DEPARTMENTAL

South Ogden City Corporation

FY 2027 Proposed Final Budget

Period 07/25 (07/31/2025) - 14/26 (06/30/2026)

Page: 4

Account Number Account Title

2024-25

Prior year

Actual

2025-26

Current Year

Actual

2025-26

Current Year

Budget

10-49-130 Retirement Benefits 2026-27

Future year

Budget

98,925 137,546.02 166,000 105,000.00

10-49-220 Public Notices 1,181 .00 2,900 2,900.00

10-49-250 Unemployment 0 50.00 2,100 2,100.00

10-49-255 Ogden Weber Chamber Fees 3,000 3,400.00 3,100 3,100.00

10-49-260 Workers Compensation 71,700 90,245.01 96,200 96,200.00

10-49-290 City Postage 36,053 38,188.99 42,000 42,000.00

10-49-291 Newsletter Printing 12,304 8,749.65 8,800 8,800.00

10-49-310 Auditors 19,685 18,010.00 21,100 21,100.00

10-49-320 Professional & Technical 39,849 145,646.68 138,400 132,600.00

10-49-321 I/T Supplies 2,145 1,765.00 3,100 3,100.00

10-49-322 Computer Contracts 167,471 116,450.28 173,100 106,200.00

10-49-323 City-wide Telephone 15,108 9,732.93 13,000 25,000.00

10-49-324 City-wide Internet 6,162 10,777.65 11,200 6,600.00

10-49-329 Server Repairs 0 .00 1,200 1,200.00

10-49-400 Unreserved 0 .00 78,400 20,000.00

10-49-430 Sales Tax Admin Fee 34,638 7,096.52 36,800 36,800.00

10-49-450 Homeless Shelter State Fee 62,338 11,314.47 67,300 67,300.00

10-49-500 City Safety/Wellness Program 2,706 3,770.00 6,400 6,400.00

10-49-510 Insurance 242,900 126,882.75 208,100 220,000.00

10-49-515 City Donations 4,600 14,458.00 15,000 6,000.00

10-49-520 Employee Assistance Plan 4,080 3,740.00 4,100 4,100.00

10-49-596 Employee Dinner 5,673 5,913.57 5,700 5,700.00

10-49-597 Employee Recognition Prog 10,761 9,994.22 11,000 8,400.00

10-49-598 City Hosted Events 7,099 6,036.57 9,300 .00

10-49-599 Easter Egg Hunt 2,340 46.32 0 .00

10-49-600 Community Programs 3,271 6,907.60 6,300 6,300.00

10-49-601 Community Brand 0 1,496.00 4,500 4,500.00

10-49-605 Continuing Education 4,001 463.50 6,900 6,900.00

10-49-610 Government Immunity 0 .00 5,900 5,900.00

10-49-620 Youth City Council 3,852 207.84 5,000 5,000.00

10-49-700 Small Equipment 0 .00 4,100 4,100.00

10-49-750 Capital Outlay 70,338 .00 0 60,000.00

Total NON-DEPARTMENTAL:

932,179

778,889.57

1,157,000

1,023,300.00

ELECTIONS

10-50-240 Supplies 0 .00 10,000 .00

Total ELECTIONS:

0

.00

10,000

.00

BUILDING AND GROUNDS

10-51-263 Fire Station #82 Utilities 7,678 7,018.82 10,400 10,400.00

10-51-264 Station #82 Maintenance 15,600 16,703.42 16,600 10,000.00

10-51-265 Cleaning Contract 18,948 20,670.00 17,200 22,000.00

10-51-266 Elevator Maintenance 10,780 7,719.68 12,100 12,000.00

10-51-270 New City Hall Maintenance 98,816 130,874.52 118,800 66,100.00

10-51-275 New City Hall Utilities 103,529 84,610.80 118,600 118,600.00

10-51-280 City Building Upgrades 1,942 1,515.00 120,000 252,000.00

10-51-750 Capital Outlay 60,081 .00 39,300 .00

Total BUILDING AND GROUNDS:

317,372

269,112.24

453,000

491,100.00

PLANNING & ZONING

South Ogden City Corporation

FY 2027 Proposed Final Budget

Period 07/25 (07/31/2025) - 14/26 (06/30/2026)

Page: 5

Account Number Account Title

2024-25

Prior year

Actual

2025-26

Current Year

Actual

2025-26

Current Year

Budget

2026-27

Future year

Budget

10-52-120 Commission Allowance 4,925 5,150.00 6,200 6,200.00

10-52-210 Books, Subscrip, Memberships 0 .00 500 500.00

10-52-230 Travel & Training 337 467.28 1,000 1,000.00

10-52-310 Professional & Technical Servi 18,656 25,743.75 80,000 80,000.00

Total PLANNING & ZONING:

23,918

31,361.03

87,700

87,700.00

POLICE SERVICES

10-55-110 Full time wages - Police 2,441,682 2,402,842.17 2,465,600 2,617,000.00

10-55-111 Part time wages - Police 27,453 22,123.74 34,900 25,200.00

10-55-112 Overtime wages - Police 80,432 71,820.02 70,300 80,000.00

10-55-115 Animal Control Wages 72,001 110,410.53 116,500 120,200.00

10-55-116 Crossing Guards 27,455 34,790.01 34,800 39,300.00

10-55-130 Benefits - Police 1,281,726 1,398,535.05 1,476,800 1,496,500.00

10-55-131 WTC - A/C Contract 82,533 36,827.50 83,500 83,500.00

10-55-132 Liquor Funds Expenditures 13,656 29,665.57 25,500 25,500.00

10-55-150 Death Benefit Ins. - Police 293 324.52 400 400.00

10-55-151 Mental Health Services 36,330 24,937.50 33,300 33,300.00

10-55-210 Mbrshps, Bks & Sub - Police 7,439 7,791.00 50,000 25,000.00

10-55-230 Travel & Training - Police 14,457 18,426.43 18,200 25,000.00

10-55-240 Office Supplies - Police 3,307 4,045.25 4,200 4,200.00

10-55-245 Clothing Contract - Police 11,016 13,181.86 10,800 15,000.00

10-55-246 Special Dept Supplies - Police 13,685 4,946.98- 10,000 13,000.00

10-55-247 Animal Control Costs 43,347 23,951.39 51,000 51,000.00

10-55-248 Vehicle Maintenance - Police 39,997 41,167.35 34,300 37,600.00

10-55-250 Equipment Maintenance - Police 119 .00 0 .00

10-55-280 Telephone/Internet - Police 22,984 18,077.99 22,800 25,000.00

10-55-300 Gas 69,001 73,334.71 75,600 75,600.00

10-55-310 Professional & Tech - Police 20,071 21,104.00 28,300 28,300.00

10-55-323 MDT/Radio Repairs 0 234.81 700 700.00

10-55-329 Computer Repairs - Police 29 .00 800 .00

10-55-350 Crime Scene Investigations 46,004 49,797.00 57,500 54,000.00

10-55-400 Weber/Morgan Strike Force 17,678 17,749.00 22,100 22,100.00

10-55-450 K-9 59 737.36 2,000 2,000.00

10-55-470 Community Education/Programs 549 263.84 500 500.00

10-55-649 Lease Interest/Taxes 8,091 745.46 13,000 13,000.00

10-55-650 Lease Payments - Police 178,904 128,381.90 324,600 335,800.00

10-55-700 Small Equipment - Police 12,280 4,355.55 9,000 11,000.00

10-55-750 Capital Outlay - Police 53,854 61,805.95 78,000 45,000.00

Total POLICE SERVICES:

4,626,430

4,612,480.48

5,155,000

5,304,700.00

269,444 203,179.17 231,900 232,000.00

705,703 835,931.05 841,000 869,000.00

FIRE PROTECTION

10-57-110 Salaries & Wages 1,732,417 1,833,090.31 1,871,700 1,979,900.00

10-57-111 Part Time Wages 174,424 233,700.34 165,000 230,000.00

10-57-112 Overtime 10-57-130 Employee Benefits 10-57-210 Memberships, Books & Subscrptn 1,881 2,376.85 3,000 3,000.00

10-57-230 Travel & Training 11,702 10,554.18 11,800 11,800.00

10-57-240 Office Supplies & Expense 669 1,524.08 1,600 2,100.00

10-57-245 Clothing Contract 18,606 22,304.33 23,500 23,000.00

10-57-246 Special Department Supplies 17,708 14,721.86 17,000 17,000.00

10-57-250 Vehicle Maintenance 99,758 92,114.95 95,000 75,000.00

South Ogden City Corporation

FY 2027 Proposed Final Budget

Period 07/25 (07/31/2025) - 14/26 (06/30/2026)

Page: 6

2024-25

Prior year

Actual

2025-26

Current Year

Actual

2025-26

Current Year

Budget

2026-27

Future year

Budget

Account Number Account Title

22,725 28,762.66 30,000 30,000.00

10-57-255 Other Equipment Maintenance 11,799 10,933.80 11,064 10,000.00

10-57-280 Telephone/Internet 9,719 7,972.19 8,536 8,000.00

10-57-300 Gas 10-57-310 Professional & Technical 18,118 23,336.94 27,000 28,000.00

10-57-330 Fire Prevention/ Community Edu 2,280 3,926.22 4,000 4,200.00

10-57-400 Emergency Management Planning 1,188 2,210.58 4,500 4,000.00

10-57-649 Lease Interest/Taxes 8,937 .00 15,000 15,000.00

10-57-650 Lease Payments 33,509 27,675.64 76,100 81,000.00

10-57-690 PPE - Personal Protection Equp 33,661 29,813.38 30,000 31,200.00

10-57-700 Small Equipment 14,108 17,106.70 23,500 15,000.00

10-57-750 Capital Outlay 72,632 2,052,632.55 2,076,500 15,000.00

Total FIRE PROTECTION:

3,260,987

5,453,867.78

5,567,700

3,684,200.00

INSPECTION SERVICES

10-58-110 Salaries and Wages 107,448 110,236.65 113,400 120,000.00

10-58-130 Employee Benefits 48,816 53,300.20 52,000 60,000.00

10-58-210 Books, Subscrip. & Memberships 295 170.00 700 700.00

10-58-230 Travel & Training 235 2,231.34 2,200 2,400.00

10-58-240 SUPPLIES 0 .00 500 500.00

10-58-245 Clothing Allowance 352 189.99 400 400.00

10-58-248 Vehicle Maintenance 0 96.62 500 500.00

10-58-280 CELLULAR PHONE 650 582.14 600 600.00

10-58-300 Gas 1,113 904.49 2,100 2,100.00

10-58-315 PROFESSIONAL & TECHNICAL 10,890 12,743.06 17,200 15,000.00

10-58-649 Lease Interest/Taxes 6,500 .00 0 .00

10-58-650 Lease Payments 19,105 .00 0 .00

Total INSPECTION SERVICES:

195,403

180,454.49

189,600

202,200.00

STREETS

10-60-110 Salaries and Wages 317,963 319,264.21 336,600 347,700.00

10-60-112 Overtime 3,996 1,775.49 6,000 6,000.00

10-60-130 Employee Benefits 130,009 145,279.39 155,900 159,000.00

10-60-210 Books, Subscrip. Memberships 52 298.66 1,500 1,500.00

10-60-230 Travel & Training 6,091 7,034.23 7,000 7,000.00

10-60-240 Office Supplies & Expense 1,664 1,180.15 1,000 1,300.00

10-60-245 Clothing/Uniform/Equip. Allow. 2,426 2,445.44 2,900 3,200.00

10-60-248 Vehicle Maintenance 21,730 41,324.73 25,700 30,000.00

10-60-260 Building & Grounds Maintenance 4,603 6,723.05 17,000 17,000.00

10-60-270 Utilities 41,664 32,770.73 44,600 44,600.00

10-60-280 Telephone 10-60-300 Gas 3,459 1,663.62 4,100 4,100.00

23,273 34,522.39 22,300 25,900.00

10-60-310 Professional 26,067 5,765.75- 16,100 25,400.00

10-60-325 GIS - Service & Equipment 351 226.00 5,800 5,800.00

10-60-329 Computer Repairs 8 .00 0 .00

10-60-400 Class C Maintenance 80,211 63,259.35 120,000 120,000.00

10-60-480 Special Department Supplies 25,184 24,763.46 25,000 32,000.00

10-60-649 Lease Interest/Taxes 10,596 3,595.51 16,000 16,000.00

10-60-650 Lease Payments 141,160 175,342.15 243,900 259,000.00

10-60-700 Small Equipment 981 51.88 7,200 7,200.00

10-60-725 Sidewalk Replacements 9,777 7,251.24 49,000 100,000.00

10-60-730 Street Light Maintenance 26,095 32,490.27 30,000 40,000.00

South Ogden City Corporation

FY 2027 Proposed Final Budget

Period 07/25 (07/31/2025) - 14/26 (06/30/2026)

Page: 7

Account Number Account Title

2024-25

Prior year

Actual

2025-26

Current Year

Actual

2025-26

Current Year

Budget

2026-27

Future year

Budget

10-60-750 Capital Outlay 0 13,546.30 0 .00

Total STREETS:

877,359

909,042.50

1,137,600

1,252,700.00

PARKS

10-70-110 Salaries and Wages 384,341 363,366.91 401,700 388,700.00

10-70-112 Overtime 12,420 5,644.27 10,400 10,500.00

10-70-120 Temporary - Parks 3,886 4,436.39 10,000 13,000.00

10-70-130 Employee Benefits 212,088 213,253.13 246,300 254,000.00

10-70-210 Books, Subscriptions & Mbrshps 1,625 270.00 2,000 2,000.00

10-70-230 Travel & Training 3,490 1,752.10 5,900 5,900.00

10-70-240 Special Dept. Supplies - Parks 25,962 16,636.23 62,500 62,500.00

10-70-244 Office Supplies Expense 0 .00 1,000 1,000.00

10-70-245 Clothing/Uniform/Equip. Allow. 3,945 3,794.86 5,000 5,100.00

10-70-248 Vehicle Maintenance 9,621 8,247.02 12,300 12,300.00

10-70-260 Building Maintenance 252 4,785.96 10,000 10,000.00

10-70-270 Utilities 44,963 21,808.17 65,200 32,000.00

10-70-275 Off Leash Dog Area 1,340 .00 1,000 2,500.00

10-70-280 Telephone/Internet 5,994 9,792.28 10,000 9,500.00

10-70-300 Gas 12,152 12,971.28 16,600 16,600.00

10-70-310 Professional & Technical 21,812 38,746.47 11,300 27,000.00

10-70-320 Urban Forestry Commssion 10 .00 1,500 1,500.00

10-70-450 RAMP Grant Projects -2,000 .00 10,000 .00

10-70-550 Burch Creek Park Constr 0 .00 0 .00

10-70-600 Secondary Water Fees 38,391 42,936.46 48,000 55,400.00

10-70-649 Lease Interest/Taxes 4,500 .00 4,500 4,500.00

10-70-650 Lease Payments 19,076 15,753.80 74,400 55,000.00

10-70-700 Small Equipment 2,687 .00 24,000 8,000.00

10-70-750 Capital Outlay- Parks 6,443 194,507.00 318,100 259,000.00

Total PARKS:

812,997

958,702.33

1,351,700

1,236,000.00

RECREATION

10-71-110 Salaries & Wages 132,688 139,032.65 142,500 161,000.00

10-71-112 Overtime 486 867.51 0 1,400.00

10-71-125 Temporary - Recreation 91,784 88,216.42 87,000 101,100.00

10-71-130 Employee Benefits 52,365 57,396.06 62,000 62,000.00

10-71-210 Books, Subscriptions & Mbrshps 0 129.40 1,100 1,100.00

10-71-230 Travel & Training 1,452 1,823.89 2,100 2,100.00

10-71-240 Office Supplies Expense 140 267.30 1,200 1,200.00

10-71-241 Comp League Expenses 35,827 17,088.36 19,000 25,000.00

10-71-242 Special Dept. Supplies 872 13,362.64 9,300 9,300.00

10-71-248 Vehicle Maintenance 0 .00 1,000 1,000.00

10-71-250 Gym Facility Utilities/Opertns 0 .00 6,600 6,000.00

10-71-280 Telephone/Internet 953 1,751.71 2,000 2,000.00

10-71-300 Gas 171 433.05 1,000 1,000.00

10-71-310 Professional & Technical 10,434 14,408.08 12,000 17,000.00

10-71-329 Computer Repairs 0 .00 500 .00

10-71-350 Officials Fees 15,290 30,287.50 29,300 34,000.00

10-71-649 Lease Interest/Taxes 322 321.80 1,000 1,000.00

10-71-650 Lease Payments 7,241 7,240.88 9,100 9,600.00

10-71-700 Small Equipment 0 .00 2,000 3,500.00

10-71-750 Capital Outlay 19,347 .00 0 .00

South Ogden City Corporation

FY 2027 Proposed Final Budget

Period 07/25 (07/31/2025) - 14/26 (06/30/2026)

Page: 8

Account Number Account Title

2024-25

Prior year

Actual

2025-26

Current Year

Actual

2025-26

Current Year

Budget

2026-27

Future year

Budget

Total RECREATION:

369,372

372,627.25

388,700

439,300.00

10-80-080 Unreserved - Fund Balance -16,401 .00 88,500 .00

TRANSFERS

10-80-160 Reserve for Fund Balance 0 .00 0 281,250.00

10-80-170 Transfer Prop 1 to CPF 451,503 .00 451,700 451,700.00

10-80-230 Trans to Capital Improv Fund 1,309,114 .00 0 1,174,800.00

10-80-235 Trans to CPF - Class 'C' 609,407 .00 695,000 780,000.00

10-80-250 Transfer to Debt Service Fund 863,206 451,110.00 866,000 860,000.00

10-80-275 Trnfr to South Ogden Days Fund 50,000 70,000.00- 70,000 74,000.00

10-80-330 Transfer CDRA Sales Tax 11,047 .00 15,000 15,000.00

Total TRANSFERS:

3,277,875

381,110.00

2,186,200

3,636,750.00

GENERAL FUND Revenue Total:

17,661,398

17,229,852.84

20,209,000

19,882,950.00

GENERAL FUND Expenditure Total:

16,931,732

16,203,918.74

20,209,000

19,882,950.00

Total GENERAL FUND:

729,666

1,025,934.10

0

.00

South Ogden City Corporation

FY 2027 Proposed Final Budget

Period 07/25 (07/31/2025) - 14/26 (06/30/2026)

Page: 9

Account Number Account Title

2024-25

Prior year

Actual

2025-26

Current Year

Actual

2025-26

Current Year

Budget

2026-27

Future year

Budget

South Ogden Days Fund

12-30-200 Sponsor Donations 45,000 22,000.00 25,000 1,000.00-

Revenue

12-30-225 Vendor Booth Rentals 3,220 2,765.00 3,500 .00

12-30-270 Advertising Fees -3,917 6,080.71 0 .00

12-30-400 Transfer in from General Fund 50,000 70,000.00- 70,000 74,000.00-

Total Revenue:

94,303

39,154.29-

98,500

75,000.00-

12-40-112 S/O Days Overtime 12,158 .00 15,000 .00

Expenditures

12-40-300 Entertainment 22,290 12,000.00 15,000 .00

12-40-325 Fireworks 10,900 10,000.00 12,000 .00

12-40-350 Printing & Banners 277 2,712.73 3,000 .00

12-40-375 Equipment Rentals 20,758 26,122.50 22,000 .00

12-40-400 T-shirt Printing 2,371 .00 0 .00

12-40-410 Awards 773 .00 0 .00

12-40-475 Miscellaneous Expenses 13,640 6,943.18- 31,500 75,000.00

Total Expenditures:

83,167

43,892.05

98,500

75,000.00

South Ogden Days Fund Revenue Total:

94,303

39,154.29-

98,500

75,000.00-

South Ogden Days Fund Expenditure Total:

83,167 43,892.05 98,500 75,000.00

Total South Ogden Days Fund:

11,136

4,737.76-

0

.00

South Ogden City Corporation

FY 2027 Proposed Final Budget

Period 07/25 (07/31/2025) - 14/26 (06/30/2026)

Page: 10

Account Number Account Title

2024-25

Prior year

Actual

2025-26

Current Year

Actual

2025-26

Current Year

Budget

2026-27

Future year

Budget

DEBT SERVICE FUND

31-30-100 Transfer in - Park Imapct Fees 0 .00 0 .00

REVENUE

31-30-300 Transfer From General Fund 863,206 451,110.00 866,000 860,000.00

31-30-455 Interest Earned - Trustee Acct 2,236 .00 300 250.00

31-30-800 Appropriated Fund Balance 0 .00 1,300 1,300.00

Total REVENUE:

865,442

451,110.00

867,600

861,550.00

EXPENDITURES

31-40-100 Administrative & Professional 1,500 1,500.00 1,500 2,000.00

31-40-150 Bond Payment - Principal 630,000 655,000.00 634,300 640,000.00

31-40-200 Interest on Bond 231,706 200,206.28 231,800 219,550.00

Total EXPENDITURES:

863,206

856,706.28

867,600

861,550.00

DEBT SERVICE FUND Revenue Total:

865,442

451,110.00

867,600

861,550.00

DEBT SERVICE FUND Expenditure Total:

863,206

856,706.28

867,600

861,550.00

Total DEBT SERVICE FUND:

2,236

405,596.28-

0

.00

South Ogden City Corporation

FY 2027 Proposed Final Budget

Period 07/25 (07/31/2025) - 14/26 (06/30/2026)

Page: 11

Account Number

Account Title

2024-25

Prior year

Actual

2025-26

Current Year

Actual

2025-26

Current Year

Budget

2026-27

Future year

Budget

CAPITAL IMPROVEMENTS

145,735 79,230.64 40,000 65,000.00

REVENUE

40-30-110 Traffic Impact Fees 222 33,889.33 12,000 12,000.00

40-30-120 Park Impact Fees 7,530 40,414.06 24,000 24,000.00

40-30-200 Interest 40-30-205 Interest Earned - Traffic I/F 12,414 4,934.39 1,000 1,000.00

40-30-210 Interest Earned - Park I/Fees 1,836 22,244.32 2,000 2,000.00

40-30-300 Transfer In G/F - Prop 1 451,503 .00 451,700 451,700.00

40-30-400 Transfer In From General Fund 1,309,114 .00 0 1,174,800.00

40-30-450 Trans From G/F- Class 'C' Rev 609,407 .00 695,000 780,000.00

40-30-600 Transfer in RIF 630,943 .00 650,000 602,800.00

40-30-800 Appropriate Fund Balance 0 .00 2,036,700 799,100.00

Total REVENUE:

3,168,703

180,712.74

3,912,400

3,912,400.00

0 1,719.00 443,000 580,000.00

EXPENDITURES

40-40-116 40th & Madison Light 11,493 62,929.75 600,000 397,600.00

40-40-117 '26 Adams Avene Sidewalk DOT 0 47,723.00 371,400 264,300.00

40-40-121 Current Road Projects 173,019 592,978.49 700,000 803,600.00

40-40-122 40th Street 40-40-127 FY 2025 Road Projects 1,788,723 290,761.25 300,000 .00

40-40-130 Burch Creek Sport Fields 160,975 453,334.23 460,000 154,000.00

40-40-172 Animal Shelter 0 97.04 0 100.00

40-40-187 Chimes View Road 0 6,552.50 700,000 500,000.00

40-40-188 42nd & Adams Ave 1,206 11,250.58 300,000 .00

40-40-350 Capital Park Ramp Proj 0 .00 0 1,174,800.00

40-40-475 Skatepark Seed Money 1,279,373 192.00 12,000 12,000.00

40-40-480 Transfer to General Fund 0 .00 0 .00

40-40-550 Park Impact Fee Projects 0 .00 26,000 26,000.00

Total EXPENDITURES:

3,414,789

1,467,537.84

3,912,400

3,912,400.00

CAPITAL IMPROVEMENTS Revenue Total:

3,168,703

180,712.74

3,912,400

3,912,400.00

CAPITAL IMPROVEMENTS Expenditure Total:

3,414,789 1,467,537.84 3,912,400 3,912,400.00

Total CAPITAL IMPROVEMENTS:

-246,086

1,286,825.10-

0

.00

South Ogden City Corporation

FY 2027 Proposed Final Budget

Period 07/25 (07/31/2025) - 14/26 (06/30/2026)

Page: 12

Account Number Account Title

2024-25

Prior year

Actual

2025-26

Current Year

Actual

2025-26

Current Year

Budget

2026-27

Future year

Budget

WATER FUND

99,682 19,899.70 42,000 20,000.00

2,470,369 2,637,689.18 2,640,000 2,600,000.00

REVENUE

51-30-100 Interest 51-30-105 Interest Earned I/Fees 8,830 5,882.36 5,500 6,600.00

51-30-150 Hydrant Rentals 100 600.00 100 200.00

51-30-200 Water Sales 51-30-210 Connection Fees Water 1,125 790.00 1,400 1,400.00

51-30-220 Water Impact Fees 1,818 12,758.97 15,000 13,000.00

51-30-225 Late Fees 51-30-875 Transfer in from Storm Drain 0 458,500.00- 458,500 .00

51-30-885 Transfer in from Sewer fund 0 400,000.00- 400,000 .00

51-30-890 Appropriation of Fund Balance 0 .00 1,095,600 10,000.00

51-30-925 Misc. Revenue 55,722 2,158.60 1,000 29,000.00

26,240 25,088.00 24,700 25,000.00

Total REVENUE:

2,663,886

1,846,366.81

4,683,800

2,705,200.00

7,466 4,737.90 12,000 12,000.00

EXPENDITURES

51-40-110 Salaries and Wages 286,000 294,208.73 307,700 325,300.00

51-40-112 Overtime 14,722 9,422.96 15,600 15,600.00

51-40-130 Employee Benefits 51-40-140 Franchise Fee 169,957 131,012.05 144,000 160,000.00

73,421 48,814.00 46,300 46,300.00

51-40-210 Books, Subscript. & Membership 9,231 2,921.00 9,300 9,300.00

51-40-230 Travel & Training 1,875 5,215.28 7,100 7,100.00

51-40-240 Office Supplies 635 202.63 200 400.00

51-40-245 Clothing/Uniform/Equip. Allow. 2,407 3,160.62 2,000 3,700.00

51-40-248 Vehicle Maintenance 3,713 2,869.17 4,600 4,600.00

51-40-270 Utilities 173 153.03 200 200.00

51-40-280 Telephone 3,464 3,243.29 3,300 3,400.00

51-40-290 Building Maintenance 0 .00 0 7,500.00

51-40-300 Gas 51-40-310 Professional & Technical Servi 6,910 33,388.50 70,000 60,000.00

51-40-320 Blue Stake Service 3,201 3,646.25 2,300 3,000.00

51-40-325 GIS - Service & Equipment 6,978 6,795.00 5,500 5,500.00

51-40-330 Valve Repair 4,755 8,958.66 20,000 20,000.00

51-40-400 PRV Maintenance 7,501 22,046.81 25,000 24,500.00

51-40-480 Special Department Supplies 22,656 8,256.92 30,300 30,300.00

51-40-490 Water Sample Testing 7,181 8,822.78 6,000 7,600.00

51-40-550 Weber Basin Exchange Water 207,771 259,415.70 240,000 301,000.00

51-40-560 Power and Pumping 267 245.63 300 300.00

51-40-610 h2o Tank Inspection/Maint 4,805 1,200.00 10,000 10,000.00

51-40-649 Lease Interest/Taxes 5,547 1,843.79 2,300 4,000.00

51-40-650 Lease Payments 72,584 59,280.44 59,000 64,700.00

51-40-667 Radio Read Maintenance 42,729 6,639.20 50,000 50,000.00

51-40-680 Charge for Services - G/F 359,904 361,052.00 363,500 363,500.00

51-40-700 Doren Drive H2O-line 0 .00 0 .00

51-40-702 40th Street Waterline 0 40,928.04 898,400 .00

51-40-709 Ben Lomond & Sunset 0 868.25 0 .00

51-40-710 40th & Chimes - FY 2023 0 65,450.50 70,000 .00

51-40-711 Brier Point Loop 3,122 2,621.50 0 .00

51-40-714 44th to 46th PRV 0 6,133.00 591,600 .00

51-40-716 Radio Antennas - Water Mtrs 0 83,538.00 90,000 10,000.00

51-40-718 900 East Project 1 1,369,424.71 437,700 .00

South Ogden City Corporation

FY 2027 Proposed Final Budget

Period 07/25 (07/31/2025) - 14/26 (06/30/2026)

Page: 13

51-40-720 40Th Street 2025 Project 0 829,915.36 849,000 .00

South Ogden City Corporation

FY 2027 Proposed Final Budget

Period 07/25 (07/31/2025) - 14/26 (06/30/2026)

Page: 14

2024-25

Prior year

Actual

2025-26

Current Year

Actual

2025-26

Current Year

Budget

2026-27

Future year

Budget

51-40-749 Small Equipment 0 .00 8,000 .00

51-40-750 Capital Outlay 0 .00 0 750,000.00

51-40-760 Water WIP 1,983,719 .00 0 108,800.00

51-40-770 Water Impact Fee Projects 0 .00 11,000 5,000.00

51-40-790 Transfer to General Fund 30,276 .00 63,600 63,600.00

51-40-970 Depreciation 51-40-980 Contingency Account Number Account Title

384,404 96,600.00 200,000 200,000.00

22,399 9,780.19 28,000 28,000.00

Total EXPENDITURES:

3,749,768

3,792,811.89

4,683,800

2,705,200.00

WATER FUND Revenue Total:

2,663,886

1,846,366.81

4,683,800

2,705,200.00

WATER FUND Expenditure Total:

3,749,768

3,792,811.89

4,683,800

2,705,200.00

Total WATER FUND:

-1,085,882

1,946,445.08-

0

.00

South Ogden City Corporation

FY 2027 Proposed Final Budget

Period 07/25 (07/31/2025) - 14/26 (06/30/2026)

Page: 15

Account Number Account Title

2024-25

Prior year

Actual

2025-26

Current Year

Actual

2025-26

Current Year

Budget

2026-27

Future year

Budget

SANITARY SEWER

REVENUE

52-30-100 Interest Earned 94,083 93,978.51 110,000 65,000.00

52-30-200 Sewer Sales 52-30-250 Connection Fees Sewer 400 300.00 1,000 500.00

52-30-890 Appropriation of Fund Balance 0 .00 1,199,800 256,200.00

52-30-925 Misc. Revenue 6,000 6,139.06 70,000 6,000.00

2,315,458 2,290,616.56 2,400,000 2,400,000.00

Total REVENUE:

2,415,941

2,391,034.13

3,780,800

2,727,700.00

3,972 5,305.62 15,800 15,600.00

144,004 100,605.71 142,400 154,500.00

EXPENDITURES

52-40-110 Salaries and Wages 251,648 209,264.88 271,100 286,000.00

52-40-112 Overtime 52-40-130 Employee Benefits 52-40-140 Franchise Fee 69,960 .00 86,200 9,300.00

52-40-210 Memberships 261 273.00 700 700.00

52-40-230 Travelinlg & Training 4,552 907.10 7,100 7,100.00

52-40-240 Office Supplies 120 14.99 1,600 1,600.00

52-40-245 Clothing/Uniform/Equip. Allow. 3,927 3,263.36 4,900 4,900.00

52-40-248 Vehicle Maintenance 735 27,190.58 30,000 5,100.00

52-40-280 Telephone 2,262 1,658.66 5,500 5,500.00

52-40-290 Building Maintenance 0 5,071.87 5,100 5,100.00

52-40-300 Gas 3,149 4,151.04 25,000 25,000.00

52-40-310 Professional & Technical 6,480 1,704.49 10,300 20,300.00

52-40-315 Sewer Lines Cleaning Service 43,834 41,007.11 53,500 54,900.00

52-40-320 Blue Stake Service 0 .00 2,800 .00

52-40-325 GIS - Service & Equipment 353 5,199.00 5,800 5,800.00

52-40-400 Transfer to General Fund 5,798 .00 12,200 12,200.00

52-40-455 Transfer to Water Fund 0 400,000.00- 400,000 .00

52-40-480 Maintenance Supplies 2,497 1,490.69 15,500 15,500.00

52-40-550 Central Weber Sewer Pre-Trea 23,272 .00 23,300 .00

52-40-610 Central Weber Sewer Fees 1,214,856 952,064.75 1,239,200 1,400,000.00

52-40-650 Manhole Replacement 11,000 5,857.30 43,800 43,800.00

52-40-665 Video & Fix Trouble Spots 13,218 9,882.10 25,000 25,000.00

52-40-680 Charge for Services - G/F 244,764 245,779.00 247,200 262,000.00

52-40-700 Small Equipment 0 .00 5,100 .00

52-40-704 Lining 40th to Country Club 3,051 1,932.25 246,700 245,000.00

52-40-705 Replace 700 E/H Guy Child 0 674,549.36 727,000 37,800.00

52-40-760 Sewer WIP 384,960 .00 0 .00

52-40-970 Depreciation 83,162 60,000.00 128,000 85,000.00

Total EXPENDITURES:

2,521,831

1,957,172.86

3,780,800

2,727,700.00

SANITARY SEWER Revenue Total:

2,415,941

2,391,034.13

3,780,800

2,727,700.00

SANITARY SEWER Expenditure Total:

2,521,831

1,957,172.86

3,780,800

2,727,700.00

Total SANITARY SEWER:

-105,890

433,861.27

0

.00

South Ogden City Corporation

FY 2027 Proposed Final Budget

Period 07/25 (07/31/2025) - 14/26 (06/30/2026)

Page: 16

Account Number Account Title

2024-25

Prior year

Actual

2025-26

Current Year

Actual

2025-26

Current Year

Budget

2026-27

Future year

Budget

80,867 121,210.14 120,000 87,000.00

STORM DRAIN FUND

REVENUE

53-30-100 Interest 53-30-105 Interest Earned I/Fees 15,561 5,519.95 5,000 3,000.00

53-30-200 Storm Drain Revenue 1,324,539 1,316,646.39 1,338,700 1,258,700.00

53-30-220 Storm Drain Impact Fees 8,605 32,946.84 35,000 10,000.00

53-30-890 Appropriation of Fund Balance 0 .00 2,025,800 1,267,000.00

53-30-925 Misc. Revenue 0 139.05 0 .00

Total REVENUE:

1,429,573

1,476,462.37

3,524,500

2,625,700.00

EXPENDITURES

53-40-110 Salaries and Wages 357,788 361,542.63 376,000 395,000.00

53-40-112 Overtime 31,581 28,290.53 32,100 .00

53-40-130 Employee Benefits 180,438 161,159.68 158,500 175,000.00

53-40-140 Franchise Fee 39,389 .00 37,800 .00

53-40-210 BOOKS,SUBSCRIPT. & MEMBERSHIPS 1,825 2,600.00 5,800 5,800.00

53-40-230 Travel & Training 7,881 1,628.00 7,600 7,600.00

53-40-240 Office Supplies 680 .00 500 .00

53-40-245 Clothing/Uniform/Equip. Allow. 1,972 8.86 6,200 6,200.00

53-40-248 Vehicle Maintenance 5,981 1,184.41 6,200 6,200.00

53-40-280 Telephone 983 469.56- 3,500 .00

53-40-290 Building Maintence 0 .00 8,200 .00

53-40-300 Gas 7,261 4,994.72 6,000 6,000.00

53-40-310 Prof & Tech Services 10,349 11,206.52 25,300 35,300.00

53-40-320 Blue Stake Serivce 0 .00 700 .00

53-40-325 GIS - Service & Equipment 282 1,203.75 5,800 5,800.00

53-40-400 System Maintenance Program 34,285 40,511.30 38,800 38,800.00

53-40-480 Special Department Supplies 4,663 3,583.83 6,200 6,200.00

53-40-649 Lease Interest/Taxes 1,007 1,006.99 1,000 1,000.00

53-40-650 Lease Payments 0 22,658.24 22,700 22,700.00

53-40-655 Transfer to Water Fund 0 458,500.00- 458,500 .00

53-40-670 Transfer to General Fund 8,374 .00 17,600 17,600.00

53-40-680 Charge for Services - G/F 119,628 124,392.00 120,800 221,000.00

53-40-700 Small Equipment 0 .00 1,500 1,500.00

53-40-701 Burch Creek Hollow Rel-line 181 136.50 90,000 90,000.00

53-40-702 Replace 42nd St / Lib & Adams 1,306 .00 768,200 768,200.00

53-40-703 Replace 40th / Wash & Burch Cr 0 .00 298,800 298,800.00

53-40-704 42nd Adams to 40th 335 28,118.25 903,200 400,000.00

53-40-761 Storm WIP 40 Street Phase 2 35,809 .00 0 .00

53-40-970 Depreciation 126,337 51,600.00 104,000 104,000.00

53-40-980 Contingency 37,505 .00 0 .00

53-40-981 Impact Fee Projects 0 .00 13,000 13,000.00

Total EXPENDITURES:

1,015,841

386,856.65

3,524,500

2,625,700.00

STORM DRAIN FUND Revenue Total:

1,429,573

1,476,462.37

3,524,500

2,625,700.00

STORM DRAIN FUND Expenditure Total:

1,015,841

386,856.65

3,524,500

2,625,700.00

Total STORM DRAIN FUND:

413,732

1,089,605.72

0

.00

South Ogden City Corporation

FY 2027 Proposed Final Budget

Period 07/25 (07/31/2025) - 14/26 (06/30/2026)

Page: 17

Account Number Account Title

2024-25

Prior year

Actual

2025-26

Current Year

Actual

2025-26

Current Year

Budget

2026-27

Future year

Budget

GARBAGE FUND

820,796 835,822.26 845,000 825,000.00

REVENUE

54-30-100 Interest Earned 11,190 4,716.94 5,800 7,500.00

54-30-200 Garbage Fees 54-30-205 Recycling Fees 54-30-850 Misc. Rental 2,135 2,410.00 2,800 2,800.00

54-30-890 Appropriate Fund Balance 0 .00 272,900 200,000.00

243,229 248,483.67 266,000 262,000.00

Total REVENUE:

1,077,351

1,091,432.87

1,392,500

1,297,300.00

EXPENDITURES

54-40-140 Franchise Fee 31,899 .00 30,400 30,400.00

54-40-240 Office Spplies 0 .00 600 600.00

54-40-248 Vehicle Maintenance 3,495 154.89 3,100 3,100.00

54-40-280 Telephone 0 .00 1,500 1,500.00

54-40-290 Building Maintenance 0 .00 5,100 5,100.00

54-40-300 Gas 2,548 2,175.15 2,500 2,500.00

54-40-310 Prof & Teach Services 763 .00 1,000 1,000.00

54-40-420 Republic Services - Contract 668,258 573,598.02 755,000 645,000.00

54-40-425 Wasatch Integrated Recycling 27,165 18,624.25 35,900 35,900.00

54-40-430 Tipping Fees 308,531 153,555.60 273,600 305,000.00

54-40-440 Additional Cleanups 26,337 44,531.52 33,000 46,400.00

54-40-450 Construction Materials Tipping 0 55,440.97 59,000 29,200.00

54-40-520 Tree Removal 1,940 1,680.00 30,000 30,000.00

54-40-615 Junk Ordinance Enforcement 0 .00 30,000 30,000.00

54-40-649 Lease Interest/Taxes 570 173.40 1,100 1,100.00

54-40-650 Lease Payments 0 3,901.58 20,400 20,400.00

54-40-680 Charge for Services - G/F 88,404 44,202.00 89,300 89,300.00

54-40-750 Capital Outlay 0 .00 10,000 9,000.00

54-40-970 Depreciation 15,312 5,400.00 11,000 11,800.00

Total EXPENDITURES:

1,175,221

903,437.38

1,392,500

1,297,300.00

GARBAGE FUND Revenue Total:

1,077,351

1,091,432.87

1,392,500

1,297,300.00

GARBAGE FUND Expenditure Total:

1,175,221

903,437.38

1,392,500

1,297,300.00

Total GARBAGE FUND:

-97,870

187,995.49

0

.00

South Ogden City Corporation

FY 2027 Proposed Final Budget

Period 07/25 (07/31/2025) - 14/26 (06/30/2026)

Page: 18

Account Number Account Title

2024-25

Prior year

Actual

2025-26

Current Year

Actual

2025-26

Current Year

Budget

2026-27

Future year

Budget

ROAD IMPROVEMENT FEE FUND

REVENUE

55-30-200 Road Improvement Fees 630,943 632,145.47 650,000 602,800.00

Total REVENUE:

630,943

632,145.47

650,000

602,800.00

EXPENDITURES

55-40-550 Transfer RIF to CPF 630,943 .00 650,000 602,800.00

Total EXPENDITURES:

630,943

.00

650,000

602,800.00

ROAD IMPROVEMENT FEE FUND Revenue Total:

630,943 632,145.47 650,000 602,800.00

ROAD IMPROVEMENT FEE FUND Expenditure Total:

630,943 .00 650,000 602,800.00

Total ROAD IMPROVEMENT FEE FUND:

0

632,145.47

0

.00

South Ogden City Corporation

FY 2027 Proposed Final Budget

Period 07/25 (07/31/2025) - 14/26 (06/30/2026)

Page: 19

Account Number Account Title

2024-25

Prior year

Actual

2025-26

Current Year

Actual

2025-26

Current Year

Budget

2026-27

Future year

Budget

58-30-100 Interest Earned 3,856 12,431.45 3,200 100.00

AMBULANCE FUND

REVENUE

58-30-201 Ambulance Fees - S/O - DPS 1,034,656 1,033,700.04 1,140,800 1,100,000.00

58-30-210 Miscellaneous Revenue -11,969 .00 0 .00

58-30-850 State/Local Grants 0 10,519.46 0 7,000.00

Total REVENUE:

1,026,543

1,056,650.95

1,144,000

1,107,100.00

EXPENDITURES

58-40-110 Salaries and Wages 191,794 203,315.09 201,900 227,400.00

58-40-111 Part Time Wages 18,734 25,966.83 26,000 28,000.00

58-40-112 Overtime 29,216 22,522.03 25,000 20,000.00

58-40-130 Employee Benefits 74,575 92,343.27 90,000 87,600.00

58-40-210 Memberships 375 .00 0 .00

58-40-230 Travel & Training 1,736 180.00 3,000 3,000.00

58-40-245 Uniform Allowance 252 150.00 2,000 2,000.00

58-40-248 Vehicle Maintenance 9,249 18,818.31 10,800 10,800.00

58-40-250 Equipment Maintenance 719 11,173.57 11,400 11,200.00

58-40-270 GoldCross Billing Fees 57,154 56,638.84 56,200 56,200.00

58-40-280 Telephone 0 .00 500 500.00

58-40-300 Gas 3,750 2,780.50 3,500 3,500.00

58-40-310 Professional & Technical 29,216 27,276.17 35,700 35,700.00

58-40-311 Oxygen Costs 58-40-312 PMA Fees 403 2,121.65 3,500 10,000.00

98,420 113,058.10 116,000 125,000.00

58-40-315 Bad Debts Expense 23,557 .00 4,000 11,800.00

58-40-320 State Assessment Fee 60,548 55,344.30 70,000 90,000.00

58-40-330 EMS Education 282 136.00 400 400.00

58-40-480 Special Department Supplies 726 383.00 400 500.00

58-40-490 Disposable Medical Supplies 35,270 36,326.47 38,000 40,000.00

58-40-680 Charge for Services - G/F 74,760 37,380.00 75,500 81,000.00

58-40-700 Small Equipment 1,501 2,037.45 2,100 2,000.00

58-40-750 Capital Outlay 0 .00 0 32,000.00

58-40-970 Depreciation 71,978 13,800.00 22,000 65,000.00

58-40-980 Retained Earnings 0 .00 346,100 163,500.00

Total EXPENDITURES:

784,213

721,751.58

1,144,000

1,107,100.00

AMBULANCE FUND Revenue Total:

1,026,543

1,056,650.95

1,144,000

1,107,100.00

AMBULANCE FUND Expenditure Total:

784,213

721,751.58

1,144,000

1,107,100.00

Total AMBULANCE FUND:

242,330

334,899.37

0

.00

South Ogden City Corporation

FY 2027 Proposed Final Budget

Period 07/25 (07/31/2025) - 14/26 (06/30/2026)

Page: 20

Account Number Account Title

2024-25

Prior year

Actual

2025-26

Current Year

Actual

2025-26

Current Year

Budget

2026-27

Future year

Budget

CRA - Young Mazda Project Area

34,087 91,519.85 32,500 32,500.00

REVENUE

66-30-100 Tax Increment 66-30-101 Interest 66-30-125 Sales Tax Revenue 25,203 .00 23,000 23,000.00

0 95.09 0 .00

Total REVENUE:

59,290

91,614.94

55,500

55,500.00

EXPENDITURES

66-40-100 Professional & Technical 3,250 500.00 30,900 30,900.00

66-40-550 Tax Increment Incentives 25,203 .00 23,000 23,000.00

66-40-600 Charge for Services - G/F 1,895 .00 1,600 1,600.00

Total EXPENDITURES:

30,348

500.00

55,500

55,500.00

CRA - Young Mazda Project Area Revenue Total:

59,290 91,614.94 55,500 55,500.00

CRA - Young Mazda Project Area Expenditure Total:

30,348 500.00 55,500 55,500.00

Total CRA - Young Mazda Project Area:

28,942

91,114.94

0

.00

South Ogden City Corporation

FY 2027 Proposed Final Budget

Period 07/25 (07/31/2025) - 14/26 (06/30/2026)

Page: 21

Account Number Account Title

2024-25

Prior year

Actual

2025-26

Current Year

Actual

2025-26

Current Year

Budget

2026-27

Future year

Budget

City Center CRA Project

593,353 614,835.73 650,000 650,000.00

Revenue

68-30-100 Tax Increment 68-30-300 Interest Income 0 1,819.68 500 500.00

Total Revenue:

593,353

616,655.41

650,500

650,500.00

68-40-400 Professional & Technical 19,769 18,385.00 25,000 25,000.00

Expenditures

68-40-450 Transfer to Hinckley Housing 0 .00 41,500 41,500.00

68-40-475 Tax Increment Incentives 0 .00 200 200.00

68-40-500 Charge for Services - G/F 24,220 .00 20,800 .00

68-40-600 New CDRA Projects 43,796 .00 563,000 583,800.00

Total Expenditures:

87,785

18,385.00

650,500

650,500.00

City Center CRA Project Revenue Total:

593,353

616,655.41

650,500

650,500.00

City Center CRA Project Expenditure Total:

87,785 18,385.00 650,500 650,500.00

Total City Center CRA Project:

505,568

598,270.41

0

.00

South Ogden City Corporation

FY 2027 Proposed Final Budget

Period 07/25 (07/31/2025) - 14/26 (06/30/2026)

Page: 22

Account Number Account Title

2024-25

Prior year

Actual

2025-26

Current Year

Actual

2025-26

Current Year

Budget

2026-27

Future year

Budget

CDRA Housing Authority Fund

REVENUE

85-30-400 Transfer in from City Cntr CRA 0 .00 41,500 41,500.00

Total REVENUE:

0

.00

41,500

41,500.00

EXPENDITURES

85-40-100 Housing Expenditures 0 .00 41,500 41,500.00

Total EXPENDITURES:

0

.00

41,500

41,500.00

CDRA Housing Authority Fund Revenue Total:

0 .00 41,500 41,500.00

CDRA Housing Authority Fund Expenditure Total:

0 .00 41,500 41,500.00

Total CDRA Housing Authority Fund:

0

.00

0

.00

WEBER COUNTY NOTICE OF PROPOSED TAX INCREASE

The following taxing entities are proposing to increase property tax revenue within WEBER COUNTY. Data is based on the taxing entity's average value shown below.

The same value is used for both residential and commercial property. Concerned citizens are invited to attend the public hearings listed.

FOR FURTHER INFORMATION CONTACT THE INDIVIDUAL ENTITIES AT THE NUMBERS SHOWN BELOW.

Entities Proposing a

Tax Increase

Average

Market

Value

% Increase if

Additional Ad

Proposed Tax

Public hearing information

If approved, tax will increase

Increase is

Valorum Tax

From: To: Date/Time Location

Approved

Revenue Phone:

HARRISVILLE CITY $433,000 2.12%

Residential:

$365.32 $373.18

$24,132

Aug 04,2026

7:00 PM

363 W Independence Blvd

Harrisville

801-782-4100

Commercial:

$664.22 $678.51

HOOPER CITY $630,000 46.55%

Residential:

$95.98 $140.68

$128,000

Commercial:

$174.51 $255.78

Aug 06,2026

6:00 PM

5580 W 4600 S

Hooper

801-732-1064

ROY CITY $439,000 54.94%

Residential:

$388.25 $601.69

$2,807,745

Commercial:

$705.91 $1,093.99

Aug 11,2026

6:00 PM

5051 S 1900 W

Roy

801-774-1000

SOUTH OGDEN CITY $497,000 10.30%

Residential:

$660.69 $728.75

$476,331

Commercial:

$1,201.25 $1,325.00

Aug 04,2026

6:00 PM

3950 South Adams Ave

South Ogden City

801-622-2700

WASHINGTON

TERRACE CITY

$431,000 6.73%

Residential:

$376.91 $402.27

$98,100

Commercial:

$685.29 $731.41

Aug 04,2026

6:00 PM

5249 South 400 East

Washington Terrace

801-393-8681

WEBER BASIN

WATER

CONSERVANCY

$533,000 6.99%

Residential:

$54.82 $58.63

$476,649

Commercial:

$99.67 $106.60

Aug 24,2026

6:30 PM

2837 E Hwy 193

Layton

801-771-1677

NORTH VIEW FIRE

DISTRICT

$553,000 9.73%

Residential:

$332.74 $364.98

$493,424

Commercial:

$604.98 $663.60

Aug 03,2026

6:00 PM

315 E. 2550 N.

North Ogden

801-782-8159

*Additional Ad Valorum Tax Revenue does not include amount from Judgment Levies.**This list is for informational purposes only and should not be relied on to determine a taxpayer's property tax liability. For specific

property tax liability information the taxpayer should review their "Notice of Valuation and Tax Change".