Council adopts year-end budget amendments to record donations, ambulance write-offs and park grants

Springville City Council approved a resolution to amend multiple city budgets for the fiscal year ending June 30, 2025, to account for unbudgeted donations, grant awards and accounting adjustments.

The amendment, Resolution No. 2025-19, was presented by city staff and passed by roll call after a public hearing with no commenters. The changes include appropriating community donations for the police K-9 program, recognizing ambulance revenue and associated bad-debt expense after a vendor change, and adding several parks and library grants to the capital and special revenue funds.

Why it matters: the amendments formally record and authorize city spending tied to donations, grants and accounting adjustments that occurred late in the fiscal year so staff can complete projects and reconcile revenues and expenses before the year closes.

City staff summarized the items included in the amendment. The police department will appropriate $7,000 in donations immediately for its K-9 program and place an additional $13,000 into the police sinking fund for future K-9 programming. An accounting change tied to a switch in ambulance billing vendors required the city to recognize $295,000 in bad-debt expense with an offsetting increase in ambulance revenue to reflect write-offs during the vendor transition. The library will record a $5,000 community programming grant from Intermountain Healthcare, programming $1,500 in the current year and moving the $3,500 balance into a sinking fund for next year’s programs.

Parks and capital projects were adjusted to reflect philanthropic gifts: the city will appropriate a $1,000,000 donation from McWane Ductile to improvements at the Arts Park; $16,000 in donations for additional improvements at Memorial Park; and a $140,000 “Jazz” grant for a sports court project in Memorial Park. Staff also noted routine technical adjustments to move received donations into the proper funds and to recognize reimbursable items already approved by external partners.

During presentation, staff emphasized that some donor funds are intended for specific programs but become city funds once accepted; staff said they generally try to honor donor intent. The public hearing on the amendment was opened and closed with no public comment, and council then voted to adopt Resolution No. 2025-19.

The council’s action authorizes staff to spend the recorded donations and grants and to close out the current fiscal year with the adjusted budget. Staff noted they will use existing budgeted funds to cover any non-reimbursable items, such as potential rollback agricultural property taxes tied to some future right-of-way purchases discussed elsewhere on the agenda.

Council members who recorded affirmative votes during the roll call included Council member Millsap, Council member Jensen and Council member Smith; the presiding mayor pro tem also indicated a yes vote. The resolution passed.