Tooele authorized moving $3 million more from general fund balance to capital projects

The Tooele City Council approved budget amendments for fiscal 2026 on Dec. 17, 2025 that authorized moving $3,000,000 more from the general fund to the capital projects fund. ^[1][2]

The amendment

Exhibit A of Resolution 2025-94 raises the general fund line "Transfer - Capital Projects Fund (41)" by $3,000,000, from $2,292,500 to $5,292,500. ^[1]

A general fund line labeled appropriation from fund balance changes by $3,000,000 in the same item, and the capital projects fund's "Transfer from General Fund (10)" line rises by $3,000,000 to $5,282,500. The exhibit's only explanation for the $3,000,000 lines is "Transfer funds to capital projects for projects and equipment." ^[1]

The resolution's recitals say the council wants to reopen the fiscal 2026 budget "to more efficiently utilize funds to be received." ^[1]

The vote

Draft minutes of the Dec. 17 meeting, included in the council's Jan. 7, 2026 packet, record that Finance Director Shannon Wimmer said the amendments were for the second quarter of the year. No member of the public spoke at the hearing. ^[2]

Councilman Hansen moved to approve, Councilwoman Manzione seconded, and the resolution passed 5-0, with McCall, Hansen, Gochis, Manzione and Chairman Brady voting aye. ^[2]

The starting balance

The general fund ended fiscal 2025 on June 30, 2025 with a fund balance of $13,661,635, of which $13,215,709 was unassigned and $445,926 was restricted for debt service. ^[3]

General fund revenue that year was $33,063,584, $2,481,056 above the final budget. The fund transferred $3,819,501 to other funds, matching the final budget, and the capital projects fund recorded $2,700,000 in transfers in. ^[3]

A budget amendment is permission to move money, not a record that it moved. The records reviewed do not show the transfers actually posted in fiscal 2026. ^[1][3]

The audit's state compliance report, dated Nov. 21, 2025, gave an unmodified opinion that the city complied in all material respects with the state requirements it tested, but it noted one instance of noncompliance, finding 2025-001. The finding says the general fund's unassigned, assigned and committed balance came to roughly 40% of the fund's revenue for the year, above the 35% cap in Utah Code 10-6-116(2) that the auditor cited. ^[4][5]

The auditor wrote that the city did transfer excess money to the capital projects fund during the year, but that the budget was too small compared with the revenue the fund reported. It recommended that management and the council budget for and transfer the excess funds reserved for future capital projects. Management agreed and said the general fund collected more than anticipated, which it noticed after the year ended, and that the additional money will be budgeted and transferred during fiscal 2026. That is management's response, not a record that the transfer happened. The report is dated before the Dec. 17 amendment, and the Ledger has not seen a record tying the amendment to this finding. ^[5]