Question 1

Where does municipal finance data come from?

Accepted Answer

Municipal finance data comes from Transparent Utah, the statewide financial transparency website maintained by the Utah State Auditor. Every Utah local government is required to report revenue, expenditures, and payroll; audit reports and annual financial statements are also published by the State Auditor's Local Government division.

Question 2

What are the main revenue sources for a municipality?

Accepted Answer

Most Utah municipalities rely on sales tax distributions (point-of-sale and population-based), property taxes (certified tax rate under Truth-in-Taxation), franchise taxes on utilities, charges for services, and intergovernmental transfers. Utah has a state income tax but no local income tax.

Question 3

What is a General Fund and why does it matter?

Accepted Answer

The General Fund is the municipality's primary operating fund. It covers core services like police, fire, public works, and administration. A healthy General Fund balance (typically 25-50% of annual expenditures) indicates the town can handle unexpected expenses without raising taxes or cutting services.

Question 4

How current is this financial data?

Accepted Answer

Transparent Utah and State Auditor data typically lag 6-12 months behind the current fiscal year (which ends June 30 for most Utah cities). The most recent year with complete audited data is usually one to two fiscal years prior.

Brigham City, UT

Brigham City Municipal Budget

Finances — FY 2025