On the agenda: West Point City meeting — data center (Jan 20)

Mayor:
Brian Vincent
Council:
Jerry Chatterton
Annette Judd
Michele Swenson
Trent Yarbrough
Jeremy Strong
City Manager:
Kyle Laws

WEST POINT CITY COUNCIL
MEETING NOTICE & AGENDA
JANUARY 20TH, 2026

WEST POINT CITY HALL
3200 W 300 N | WEST POINT, UT 84015

•
•

THIS MEETING IS OPEN TO THE PUBLIC AND HELD AT WEST POINT CITY HALL
A LIVE STREAM OF THE MEETING IS AVAILABLE FOR THE PUBLIC TO VIEW:
» Online: - https://us02web.zoom.us/j/83841198770 » Telephone: 1(669) 900-6833 – Meeting ID: 838 4119 8770

SITE VISIT @ HORIZON JR. HIGH – 5:15 PM
The Council will tour shared gym facilities and City Recreation Department office space.

ADMINISTRATIVE SESSION – 6:00 PM
1. Code Enforcement Update – Mr. Bruce Dopp pg. 4
2. Discussion Regarding Impact Studies in Annexation Area – Mr. Boyd Davis

pg. 6

3. Discussion Regarding Nielsen’s Frozen Custard – Mr. Boyd Davis pg. 41
4. Discussion Regarding a General Plan Amendment Request for Property at 2084 N 5000 W (Nilson Homes) - Mrs. Bryn MacDonald
5. Other Items

pg. 43

GENERAL SESSION – 7:00 PM
1.
2.
3.
4.
5.
6.

Call to Order
Pledge of Allegiance
Prayer or Inspirational Thought (Contact the City Recorder to request meeting participation by offering a prayer or inspirational thought)
Communications and Disclosures from City Council and Mayor
Communications from Staff
Citizen Comment (Please approach the podium & clearly state your name and address prior to commenting. Please keep comments to a maximum of
2 ½ minutes. Do not repeat positions already stated; public comment is a time for the Council to receive new information and perspectives)

7. Appointment of West Point City Planning Commissioners – Mayor Vincent
8. Consideration of Resolution No. 01-20-2026A, Approving the Appointment of Mayor Pro Tempore – Mayor Vincent
9. Consideration of Resolution No. 01-20-2026B, Approving Appointments to Local District Boards – Mayor Vincent
10. Consideration of Approval of City Council Meeting Minutes:
a. January 24&25, 2025 pg. 126

b. September 16, 2025 pg. 130

pg. 48

pg. 49

c. October 7, 2025 pg. 139 d. December 2, 2025 pg. 148

11. Consideration of Acceptance of the FY2025 Financial Audit for West Point City – Mr. Ryan Harvey pg. 51
12. Consideration of Approval to Place the Bluff View Subdivision Phase 4 on Warranty – Mr. Boyd Davis pg. 124
13. Consideration of Approval to Remove the Sunview Estates Subdivision Phases 2 & 3 from Warranty – Mr. Boyd Davis pg. 125
14. Motion to Adjourn the General Session

Posted this 15th day of January, 2026: _________________________________
Casey Arnold, City Recorder
I, Casey Arnold, the City Recorder of West Point City, do hereby certify that the above January 20, 2026 West Point City Council Meeting Notice & Agenda was posted at
the following locations: 1) West Point City Hall, 2) official City website at www.westpointutah.gov and 3) the Utah Public Notice Website at www.utah.gov/pmn.
_______________________________________________________
In compliance with the Americans with Disabilities Act, persons in need of special accommodations or services to participate in this meeting shall notify the City at
least 24 hours in advance at 801-776-0970.

TENTATIVE UPCOMING ITEMS
*The items listed below are for planning purposes only and are subject to change.
They should not be relied upon as an official agenda for any City Council meeting.

Date:

02/03/2026

Canceled

_______________________________
Date:

_______________________________

02/06-07/2026

Date:
04/07/2026
Administrative Session – 6:00 pm

Planning & Visioning Retreat

1.

_______________________________

General Session – 7:00 pm
1.

Date:
04/21/2026
Administrative Session – 6:00 pm

Quarterly Financial Update – Mr. Ryan Harvey
Discussion Regarding *

1.

Discussion Regarding *

General Session – 7:00 pm

General Session – 7:00 pm
1.
2.

Youth Council Update

_______________________________

Date:
02/17/2026
Administrative Session – 6:00 pm
1.
2.

Discussion Regarding *

1.

Update from the Davis County Sheriff’s Office
Consideration of Ordinance No. **, Amending the
General Plan Zoning Designation for Property Located at
2084 N 4500 W – Mrs. Bryn MacDonald
a. Public Hearing
b. Action

**

_______________________________
Date:
05/05/2026
Administrative Session – 6:00 pm
1.

Discussion Regarding *

General Session – 7:00 pm

_______________________________

1.

Date:
03/03/2026
Administrative Session – 6:00 pm

Date:
05/19/2026
Administrative Session – 6:00 pm

1.

_______________________________
1.

Discussion Regarding *

Discussion Regarding *

General Session – 7:00 pm

General Session – 7:00 pm
1.

Youth Council Update

1.

Youth Council Update

*

_______________________________

_______________________________

Date:
03/17/2026
Administrative Session – 6:00 pm

Date:
06/02/2026
Administrative Session – 6:00 pm

1.

1.

Discussion Regarding *

General Session – 7:00 pm

General Session – 7:00 pm
1.

Discussion Regarding *

1.

**

Youth Council Update

_______________________________

West Point City Council

2

January 20, 2026

WEST POINT CITY

2026 CALENDAR

2026

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IMPORTANT DATES

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JANUARY

JULY

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FEBRUARY

AUGUST

SUN MON TUE WED THU FRI SAT

SUN MON TUE WED THU FRI SAT

1 New Year's Observed-CLOSED
6 City Council - 6 PM
8 Planning Commission - 6 PM
13 Senior Lunch - 11:30 AM
19 MLK Jr. Day - CLOSED
20 City Council - 6 PM
22 Planning Commission - 6 PM
27 Council/Staff Lunch - 12 PM

FEBRUARY

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MARCH

SEPTEMBER

SUN MON TUE WED THU FRI SAT

SUN MON TUE WED THU FRI SAT

6-7 City Council Planning & Visioning Session
10 Senior Lunch - 11:30 AM
12 Planning Commission - 6 PM
16 President's Day - CLOSED
17 City Council - 6 PM
26 Planning Commission - 6 PM

MARCH

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APRIL

OCTOBER

SUN MON TUE WED THU FRI SAT

SUN MON TUE WED THU FRI SAT

3 City Council - 6 PM
12 Planning Commission - 6 PM
17 Senior Lunch - 11:30 AM
17 City Council - 6 PM
26 Planning Commission - 6 PM

APRIL

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4 EASTER EGG HUNT - 10 AM
7 City Council - 6 PM
9 Planning Commission - 6 PM
14 Senior Lunch - 11:30 AM
21 City Council - 6 PM
23 Planning Commission - 6 PM
28 Council/Staff Lunch - 12 PM
TBD ANNUAL SPRING CLEAN-UP

ANNUAL

MAY

NOVEMBER

SUN MON TUE WED THU FRI SAT

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MAY

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5 City Council - 6 PM
7 CEMETERY CLEANING
12 Senior Lunch - 11:30 AM
14 Planning Commission - 6 PM
19 City Council - 6 PM
25 Memorial Day - CLOSED
28 Planning Commission - 6 PM

JULY

3 & 4 PARTY AT THE POINT EVENTS
6 Independence Day Observed - CLOSED
7 City Council - 6 PM
9 Planning Commission - 6 PM
10 MOVIE IN THE PARK - DUSK
14 Senior Lunch -11:30 AM (Loy Blake)
21 City Council - 6 PM
23 Planning Commission - 6 PM
24 Pioneer Day Holiday - CLOSED

AUGUST

4 City Council - 6 PM
7 Summer Social - 6:30 PM
11 Senior Lunch -11:30 AM (Loy Blake)
13 Planning Commission - 6 PM
14 MOVIE IN THE PARK - DUSK
18 City Council - 6 PM
27 Planning Commission - 6 PM

SEPTEMBER

1 City Council - 6 PM
7 Labor Day - CLOSED
8 Senior Lunch -11:30 AM (Loy Blake)
10 Planning Commission - 6 PM
12 DAY OF SERVICE
15 City Council - 6 PM
24 Planning Commission - 6 PM

OCTOBER

1 CEMETERY CLEANING
6 City Council - 6 PM
8 Planning Commission - 6 PM
12 Employee Training - CLOSED
20 Senior Lunch - 11:30 AM
20 City Council - 6 PM
22 Planning Commission - 6 PM
27 Council/Staff Lunch - 12 PM
TBD FALL FESTIVAL/CHALK ART EVENT
TBD ANNUAL FALL CLEAN-UP

NOVEMBER

3 GENERAL ELECTION DAY
10 Senior Lunch - 11:30 AM
11 Veterans Day - CLOSED
12 Planning Commission - 6 PM
17 City Council - 6 PM
26-27 Thanksgiving - CLOSED
30 CITY HALL LIGHTING - 6 PM

JUNE

DECEMBER

JUNE

DECEMBER

SUN MON TUE WED THU FRI SAT

SUN MON TUE WED THU FRI SAT

2 City Council - 6 PM
9 Senior Lunch -11:30 AM (Loy Blake)
11 Planning Commission - 6 PM
12 MOVIE IN THE PARK - DUSK
16 City Council - 6 PM
19 JUNETEENTH - CLOSED
25 Planning Commission - 6 PM
TBD MISS WEST POINT PAGEANT

1 City Council - 6 PM
4 Christmas Party - 7 PM
6 CHILD REMEMBRANCE - 7 PM
8 Senior Lunch - 11:30 AM
10 Planning Commission - 6 PM
15 City Council - 6 PM
18 CEMETERY LUMINARY - 4 PM
24-25 Christmas Holiday - CLOSED
1 New Year's - CLOSED

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*AS OF January 1, 2026

West Point City Council

3

January 20, 2026

CITY COUNCIL STAFF REPORT
Subject:
Author:
Department:
Date:
Background

Code Enforcement Update
Bruce Dopp
Community Development
January 20, 2026

In order to achieve the highest quality of health, safety and the continuing beauty of the City of West
Point, it is necessary to establish achievable and measurable goals for the enforcement of the ordinances
established for that purpose. These goals will change from time to time depending on seasons and
circumstances. If properly applied these goals will assure the continuing quality of life for the residents of
the City. The day to day operation of code enforcement is driven by the following objectives:
1.
2.
3.
4.

Timely acknowledgement of citizen complaints with follow up to ensure satisfaction.
Establish priorities to make sure that health and safety issues are addressed as a top priority.
Ensure that staff is always courteous and respectful in dealing with complaints.
Pro-Active enforcement. Code Enforcement Officer spends at least 50% of working hours
patrolling the City. Code Enforcement Officer needs to be visible to residents.
5. Establish “Best Practices” for code enforcement through communication with other cities,
continuing education and involvement with county and state agencies.

Analysis

Between July and December 2025, Code Enforcement efforts have been focused on the following areas:
Fall Clean-Up
On October 24th and 25th the City sponsored the annual Fall Clean-up. We used the City Newsletter,
website, and Facebook to advertise this event. Eighteen-foot dumpsters were in place in each of the
three City parks beginning at 7:00 am each morning.
During the two day event, more dumpsters were filled than ever before. I personally monitored the
dumpsters at each park and received very positive feedback from several citizens. As the City population
continues to grow this event has been and will continue to grow. We are still committed to continue this
popular event and will make necessary changes to insure its success.
Winter Parking
Education of residents was the primary consideration for actions taken during November and December.
Newsletter articles were published alerting residents of the requirement to refrain from parking on the
streets from November 15th until the end of February. The articles also instructed residents to trim trees
so that snow plows could clean streets without damaging equipment or trees.
419 Courtesy Notices were placed on windshields of vehicles during early morning patrols during the
third week of November informing residents that it is illegal to park on the street beginning November
15th. All of these vehicles were illegally parked. The notices also warned residents that citations could
follow if they continue to park illegally.

West Point City Council

4

January 20, 2026

I have received very little pushback from citizens regarding our current ordinance. Such is not the case in
other cities. Some cities have ordinances which allow winter parking unless a snow event is forecast. This
type of ordinance has been troublesome for most cities and most have gone back to ordinances similar to
ours.
In addition to the educational and enforcement efforts sited above, I issued 15 courtesy notices for
illegally parked vehicles during November and December.
Tree Trimming
In early September I began a pro-active tree trimming project. The objective of the effort is to eliminate
trees overhanging streets and causing snow plowing problems. I did a sweep of the City and issued 34
courtesy notices. All of the notices were complied with except 3 which went to a 14 Day Notice of
Ordinance Violation. All came into compliance. I do this project each September and will plan to continue
it in the future.
Weeds
It was a very busy weed season this past spring and summer. A wet spring and a dry summer produced
long dry weeds which in some cases posed fire hazards. I received many complaints and completed
several citywide patrols aimed at keeping the City safe from fire hazards. During the months of May
through September I received 61 citizen complaints and served various notices on 23 violations that I
observed while patrolling. The large majority of complaints were in new subdivisions on vacant lots.
Illegal Parking
The Spring, Summer and Fall months always produce a great increase in illegal parking on the streets.
Most complaints involve RV’s parked on the street in excess of 48 hours. In some cases the complaints
were for line of sight issues which are given high priority because of potential safety issues. I received 36
complaints and all were compliant via the issuances of various notices.
Other Miscellaneous Complaints and Issues (Yard Debris, Business Licensing)
Courtesy Notices Issued--------------------------------------12
Courtesy Notices Complied With---------------------------12

Recommendations

Winter parking will continue to be a priority for the rest of the snow months. A cooperative effort with
the Davis County Sheriff’s office should bring this effort into even better compliance. While we will never
completely eliminate the problem, I believe the educational efforts have been very effective.

West Point City Council

5

January 20, 2026

CITY COUNCIL STAFF REPORT
Subject:

Annexation Infrastructure Studies Interlocal Agreement
Author:
Boyd Davis
Department: Engineering
Meeting Date: January 20, 2026

Background

The City Council recently approved two contracts to complete studies of the infrastructure in the newly
annexed area of the city. The purpose of the studies is to determine if the existing road and storm drain
infrastructure is adequate for the proposed residential developments in the area. Because this
infrastructure was inherited from Davis County they have agreed to share the cost of the studies.
The portions of the studies that relate to the Parker Place and Ivy Meadows subdivisions are complete.
Staff has reviewed the information and has met with Davis County to share the results. Staff would now
like to present the information to the Council.

Analysis

The first study that we will discuss is the road analysis. The consultants studied both traffic volumes and
pavement conditions. They determined the existing traffic volumes by doing physical counts of the cars
using the existing roads and then did a projection of future traffic volumes based on the expected
number of homes in the area. They determined that a two lane road has adequate capacity for future
traffic volumes.
They also studied the condition of the existing pavement and safety concerns. They determined that the
roads need to be widened to 26’ to meet fire code requirements. They also took core samples in each of
the roads and determined that the roads do have several years of remaining service life, but they need to
be maintained. They recommend an asphalt overlay be done on the roads.
Specific to the two subdivisions in question, it is recommended that 2425 N be widened to 26 ft. from the
entrance to Parker Place going east to 5000 W. Additionally, it is recommended that 5500 W be widened
to 26 ft. from the county boundary going south to 2425 N. Both roads should also be overlayed to extend
the life of the road.
The second study we will discuss is the storm drain analysis. The full study is not complete, but they have
finished the portion related to the subdivisions. The consultants located and mapped all existing storm
drains and then ran an analysis to determine if the existing system has adequate capacity for the new
developments. What they discovered is that there are existing pipes that are too small and must be
upgraded. There are various options shown in the attached plan that depend on factors such as
increasing the detention requirement or utilizing open ditches. We would like discuss the options with
the Council to help determine the best path forward . While upgrades are needed, it is important to note
that these upgrades are not a result of the density proposed by either project. Any new construction
would necessitate the upgrades recommended in the report. The existing system is only adequate for
what currently exists in the area.

West Point City Council

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January 20, 2026

Recommendation

No action necessary as this is for discussion only.

Significant Impacts
None

Attachments

Road Study
Storm Drain Study (relevant portions)

West Point City Council

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January 20, 2026

West Point Annexation Area:
Proposed Subdivision
Analysis

NOVEMBER 7, 2025
Prepared by: Gardner Engineering
Project Number: 25-233

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West Point City Council

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January 20, 2026

Introduction
West Point City has retained Gardner Engineering to conduct an Existing Roadway Safety and
Condition Assessment as part of the West Point Annexation Area Transportation Study. This study
reports the findings of the condition and safety evaluation of three roadway segments within the
annexation area. These three segments have been compiled as part of this initial study to evaluate
two proposed developments withing the annexation area. It is anticipated that these segments will
experience increased traffic due to the proposed developments. The residential developments are
the Parker’s Place Subdivision and the Ivy Meadows Subdivision, proposing a combined 160 singlefamily homes. The segment exhibits are included in Appendix A. The segments are as follows:
Segment 4 (2425 N), Segment 5 (5500 W), and Segment 8 (2425 N).
Each of the three segments’ condition and safety were evaluated through the assessment of
existing pavement condition, roadway safety, past maintenance and potential roadside hazards.
Recommendations for improvements and maintenance, with estimated pricing, are also found in this
report. Each of these segments were assessed individually, with findings presented in a consistent
format for comparison.

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January 20, 2026

Contents
Introduction ...............................................................................................................2
Segment 4: 2425 N ......................................................................................................5
Location & Description ............................................................................................5
Asphalt Condition ...................................................................................................5
Safety Assessment ..................................................................................................5
Road Section Exhibits ..............................................................................................6
Recommendations ..................................................................................................9
Estimated Cost ........................................................................................................9
Segment 5: 5500 W ...................................................................................................10
Location & Description ..........................................................................................10
Asphalt Condition .................................................................................................10
Safety Assessment ................................................................................................10
Road Section Exhibits ............................................................................................ 11
Recommendations ................................................................................................14
Estimated Cost ......................................................................................................14
Segment 8: 2425 N 3 .................................................................................................15
Location & Description ..........................................................................................15
Asphalt Condition .................................................................................................15
Safety Assessment ................................................................................................15
Road Section Exhibits ............................................................................................ 16
Recommendations ................................................................................................20
Estimated Cost ......................................................................................................20
Appendix A: Vicinity and Segment Maps................................................................... 21
Appendix B: Cost Estimates ......................................................................................26
Segment 4: 2425 North Cost Estimate ...................................................................26
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January 20, 2026

Segment 5: 5500 West Cost Estimate ....................................................................27
Segment 8: 2425 North Cost Estimate ...................................................................28

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January 20, 2026

Segment 4: 2425 N
Location & Description
Segment 4 is the section of road located between 6000 West and 5500 West. See Appendix A
Sheet 2 for segment exhibit. The total road length of this section is approximately 2,720 feet. The
approximate width of the asphalt is 20 feet. The approximate road area is 54,412 square feet. The
speed limit in this section is 30 miles per hour.
The existing Annual Daily Traffic (ADT) estimated on this segment is less than 1000 and the
future ADT is 5000.

Asphalt Condition
The asphalt condition assessment was completed considering several different factors. These
factors include existing asphalt cracking and patches, existing road section, past maintenance, and
the annual daily travel (ADT).
Segment 4 has had past maintenance that includes chip seal and crack seal. These treatments
appear to have been done recently, but the date is unknown. There are cracks in the road that have
appeared since the last crack seal. The chip seal appears to be deteriorating in some locations. There
are no visible patches on this section. There are no potholes visible, nor rutting or raveling. There is
no longitudinal cracking. Fatigue cracking makes up approximately 44% of this section and transverse
cracking 2%.

Safety Assessment
The safety assessment was completed considering existing asphalt width, shoulder width,
roadside drainage, corner radii, signage, striping, site distance, and utility pole proximity.
The approximate width of the asphalt on this section is 20 feet. The shoulder width of this
section varies, with some sections having wide gravel shoulders and other sections having more
narrow gravel shoulders. Off the shoulder on the west end, on the north side of the road, there is a
wide and deep open ditch. This is an increased hazard to drivers. Most of the road has underground
stormwater drainage, ending toward the west end of the road where it turns into an open ditch.
There are approximately seventeen catch basins on this section of road and one storm drain
manhole. At the corner of 2425 North and 5500 West, there is a structure covered with a wooden
grate near the road. The corner radii coming from 5500 W 2, 5500 W 1, and 6000 W are all sufficient
for current traffic. There is mild dirt and gravel tracking when turning onto 2425 N 2. The signage on
this road includes two 30 mph speed limit signs and a two-way arrow sign at the west end of this
section. Site distance is not a safety concern on this segment. There is no striping on this section of

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January 20, 2026

road. There are two utility poles in close proximity to the roadway at the corner of 2425 N 2 and 5500
W 1.

Road Section Exhibits

Exhibit 1 – Open Ditch on West End

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West Point City Council

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January 20, 2026

Exhibit 2 – Utility Poles Near Roadway

Exhibit 3 – Fatigue Crack Sealing with Recent Cracks Visible

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January 20, 2026

Exhibit 4 – Additional Fatigue Crack Sealing with Recent Cracks

Exhibit 5 – Deterioration of Chip Seal Treatment

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January 20, 2026

Exhibit 6 – Corner Radius

Recommendations
Based on the condition assessment, it is estimated that the remaining service life of this
segment is 10 years. It is anticipated that road maintenance including chip seal and crack seal will be
needed within the next 5 years. It is recommended that, as traffic in the area increases, the road be
widened to a minimum of 26 feet of asphalt with 3-foot road base shoulders installed at a depth of 6
inches. It is recommended that at the time of widening, an asphalt overlay be considered. Areas of
severe fatigue cracking may require patching or spot repair. As development occurs the City will
require development frontage to be reconstructed to the City standard road section. All open
roadside ditches will need to be piped prior to roadway reconstruction. Road striping and utility pole
relocation should also be considered.

Estimated Cost
Estimated road maintenance cost: $25,000
Estimated Road Widening/Shoulder/Overlay: $226,000

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West Point City Council

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January 20, 2026

Segment 5: 5500 W
Location & Description
Segment 5 is the section of road located between the county line and 2425 N 3. See Appendix
A Sheet 3 for segment exhibit. The total road length of this section is approximately 1,350 feet. The
approximate width of the asphalt is 23 feet. The approximate road area is 31,046 square feet. The
speed limit in this section is 30 miles per hour.
The existing Annual Daily Traffic (ADT) estimated on this segment is less than 1000 and the
future ADT is 1000.

Asphalt Condition
The asphalt condition assessment was completed considering several different factors. These
factors include existing asphalt cracking and patches, existing road section, past maintenance, and
the annual daily travel (ADT).
Segment 5 has had past maintenance that includes chip seal, crack seal, and patch seal. The
chip seal and crack seal treatments appear to have been done recently, but the date is unknown. The
chip seal appears to be deteriorating in some locations. The patch seal treatment was applied where
storm drain infrastructure runs underneath the roadway. There are no potholes visible, nor rutting or
raveling. There is no longitudinal cracking. Fatigue cracking makes up approximately 24% of this
section, transverse cracking 2%, and patch seal 2%.

Safety Assessment
The safety assessment was completed considering existing asphalt width, shoulder width,
roadside drainage, corner radii, signage, striping, site distance, and utility pole proximity.
The approximate width of the asphalt on this section is 23 feet. The shoulder width of this
section varies, with some sections having wide gravel shoulders and other sections having more
narrow gravel or grass sections followed by an open ditch. Some areas also have grass shoulders with
a private driveway in the middle. This section of road has both underground storm drainage and open
ditch. There are approximately six catch basins on this road, and on the corner of 5500 West and
2425 North, there is a large structure covered with a wooden grate. The corner radius coming from
2425 North is sufficient for current traffic. There is mild dirt and gravel tracking when turning onto
5500 W from 2425 North. The signage on this road includes two 30 mph speed limit signs, a stop sign
at the south corner, and a sign signaling the Davis County line. Site distance is not a safety concern on
this segment. There is no striping on this section of road. There does not appear to be any closeproximity utility poles on this section.

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January 20, 2026

Road Section Exhibits

Exhibit 7 – Fatigue Crack Sealing on Road Edge

Exhibit 8 – Additional Fatigue Crack Sealing on Road Edge

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West Point City Council

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January 20, 2026

Exhibit 9 – Chip Seal Treatment Degradation

Exhibit 10 – Patch Seal over Storm Drain Infrastructure

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West Point City Council

19

January 20, 2026

Exhibit 11 – Transverse & Fatigue Crack Seal

Exhibit 12 – Structure with Wooden Grate

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West Point City Council

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January 20, 2026

Exhibit 13 – Corner Radius

Recommendations
Based on the condition assessment, it is estimated that the remaining service life of this
segment is 14 years. It is anticipated that road maintenance including chip seal and crack seal will be
needed within the next 5 years. It is recommended that, as traffic in the area increases, the road be
widened to a minimum of 26 feet of asphalt with 3-foot road base shoulders installed at a depth of 6
inches. It is recommended that at the time of widening, an asphalt overlay be considered. Areas of
severe fatigue cracking may require patching or spot repair. As development occurs the City will
require development frontage to be reconstructed to the City standard road section. All sections of
open roadside ditch will need to be piped prior to roadway reconstruction. Road striping should also
be considered.

Estimated Cost
Estimated road maintenance cost: $14,000
Estimated Road Widening/Shoulder/Overlay: $87,000

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West Point City Council

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January 20, 2026

Segment 8: 2425 N 3
Location & Description
Segment 8 is the section of road located between 5500 West and 5000 West. See Appendix A
Sheet 4 for segment exhibit. The total road length of this section is approximately 2,692 feet. The
approximate width of the asphalt on the west side of this road is 20 feet. The approximate width of
the asphalt on the east side of this road is 24 feet due to it having been recently replaced as part of a
sanitary sewer project. The approximate road area is 55,892 square feet. The speed limit in this
section is 30 miles per hour.
The existing Annual Daily Traffic (ADT) estimated on this segment is less than 1000 and the
future ADT is 5000.

Asphalt Condition
The asphalt condition assessment was completed considering several different factors. These
factors include existing asphalt cracking and patches, existing road section, past maintenance, and
the annual daily travel (ADT).
Segment 8 has had past maintenance that includes chip seal and crack seal. The treatments on
the west side appear to have been done recently, but the date is unknown. The east side of the road
was chip sealed in 2025, and the asphalt was replaced in 2024 as a part of a sanitary sewer project.
The chip seal appears to be deteriorating in some portions on the west section of the road. There
appears to be no patch seal on this section. There are no potholes visible, nor rutting or raveling.
There appears to be no longitudinal or transverse cracking. Fatigue cracking makes up approximately
78% of this section.

Safety Assessment
The safety assessment was completed considering existing asphalt width, shoulder width,
roadside drainage, corner radii, signage, striping, site distance, and utility pole proximity.
The approximate width of the asphalt on this section varies from 20 feet on the west threequarters of the section to 24 feet on the east one-quarter. The shoulder width of this section varies,
with some sections having wide gravel shoulders and other sections having more narrow gravel
shoulders. There are also residential driveways that directly border this section. The roadside
drainage includes an open-lined ditch that runs the entire length of the road on the north side, as
well as a mix of open ditch and underground drainage on the south side of the section. There are
approximately nine catch basins on this section of road. On the east end, there are two structures on
the north and south sides of the road. The structure on the south side of the section is covered with a
mixture of wooden and metal grates. The structure on the north side is not covered but has paved

15
West Point City Council

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January 20, 2026

walls. The corner radii coming from 5000 West and 5500 West are both sufficient for current traffic.
There is minimal sediment and gravel tracking when turning onto this section from 5500 West. The
signage on this road includes two 30 mph speed limit signs, a stop sign, a street sign, and a sign
signaling the start of county maintenance. Site distance is not a safety concern on this segment.
There is no striping on this section of road. There are several utility poles that are in close proximity
to the roadway, but they do not have warning signs.

Road Section Exhibits

Exhibit 14: Structure on East End, South Side

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West Point City Council

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January 20, 2026

Exhibit 15: Lined Open Ditch on North Side

Exhibit 16: Recently Replaced East ¼ of Section

17
West Point City Council

24

January 20, 2026

Exhibit 17: Condition of West ¾ of Section

Exhibit 18: Fatigue Cracking on West End

18
West Point City Council

25

January 20, 2026

Exhibit 19: Chip Seal Treatment Degradation on West End

Exhibit 20: Utility Poles Near Roadway on South Side of Section

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West Point City Council

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January 20, 2026

Exhibit 21: Corner Radius

Recommendations
Based on the condition assessment, it is estimated that the remaining service life of this
segment is 12 years. It is anticipated that road maintenance including chip seal and crack seal will be
needed within the next 5 years. It is recommended that, as traffic in the area increases, the road be
widened to a minimum of 26 feet of asphalt with 3-foot road base shoulders installed at a depth of 6
inches. It is recommended that at the time of widening, an asphalt overlay be considered. Areas of
severe fatigue cracking may require patching or spot repair. As development occurs the City will
require development frontage to be reconstructed to the City standard road section. All roadside
ditches will need to be piped prior to roadway reconstruction. Road striping and utility pole
relocation should also be considered.

Estimated Cost
Estimated road maintenance cost: $25,000
Estimated Road Widening/Shoulder/Overlay: $211,000

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West Point City Council

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January 20, 2026

Appendix A: Vicinity and Segment Maps

21
West Point City Council

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January 20, 2026

PARKER'S PLACE SUBD.

IVY MEADOWS SUBD.
5500 W

SEGMENT 4

2425 N

SEGMENT 5

5000 W

2425 N
SEGMENT 8

STUDY AREA

West Point City Council

29

January 20, 2026

01
W
E
H
S
,2
1
A
0
T
S
8
4
U
W
.V
T
E
1
5
8
0N
,

P
804170
.62.0
8
F
2
04170
.60.66

LAND PLANNING
LAND
SURVEY
N
IG
CIVIL
MUN
C
IP
IAL

GARDNER
ENGINEERING

CITY LIMIT

6000 W

COUNTY LINE

CITY LIMIT

SEE SEGMENT 3
SHEET 4

MATCHLINE
THIS SHEET

2425 N
SEE SEGMENT 2
SHEET 3

SEE SEGMENT 6
SHEET 7

West Point City Council

5500 W
30

January 20, 2026

01

P
804170
.62.0
8
F
2
04170
.60.66

2425 N

W
E
H
S
,2
1
A
0
T
S
8
4
U
W
.V
T
E
1
5
8
0N
,

SEE SEGMENT 8
SHEET 9

LAND PLANNING
LAND
SURVEY
N
IG

SEE SEGMENT 5
SHEET 6

CIVIL
MUN
C
IP
IAL

MATCHLINE
THIS SHEET

GARDNER
ENGINEERING

APPROXIMATE ROAD WIDTH: 20'

2425 N

CITY LIMIT

SEE SEGMENT 8
SHEET 9

APPROXIMATE ROAD WIDTH: 23'

5500 W
SEE SEGMENT 6
SHEET 7

West Point City Council

31

January 20, 2026

01
W
E
H
S
,2
1
A
0
T
S
8
4
U
W
.V
T
E
1
5
8
0N
,

P
804170
.62.0
8
F
2
04170
.60.66

LAND PLANNING
LAND
SURVEY
N
IG

GARDNER
ENGINEERING

COUNTY LINE

CIVIL
MUN
C
IP
IAL

SEE SEGMENT 4
SHEET 5

5500 W

SEE SEGMENT 5
SHEET 6
MATCHLINE
THIS SHEET
APPROXIMATE ROAD WIDTH: 20'

SEE SEGMENT 4
SHEET 5

CITY LIMIT

COUNTY LINE

2425 N

APPROXIMATE ROAD WIDTH: 20'

West Point City Council

SEE SEGMENT 9
SHEET 10

32

January 20, 2026

01
W
E
H
S
,2
1
A
0
T
S
8
4
U
W
.V
T
E
1
5
8
0N
,

P
804170
.62.0
8
F
2
04170
.60.66

LAND PLANNING
LAND
SURVEY
N
IG

2425 N

CIVIL
MUN
C
IP
IAL

APPROXIMATE ROAD WIDTH: 24'

GARDNER
ENGINEERING

MATCHLINE
THIS SHEET

5000 W

SEE SEGMENT 6
SHEET 7

Appendix B: Cost Estimates
Segment 4: 2425 North Cost Estimate
Item Description Quantity

Unit

Unit Cost

Cost

12” Subbase
6” Road base
4” Asphalt
Shoulder
(6” Road base)
Asphalt Overlay
Total

1143
1183
408

Ton
Ton
Ton

$30.00
$35.00
$110.00

$34,279.43
$41,420.98
$44,889.74

1183

Ton

$35.00

$41,420.98

510

Ton

$125.00

$63,763.83
$225,774.96

Exhibit 1: Segment 4 (2425 North) Road Widening to 26’ Cost Estimate

Item Description

Quantity

Unit

Unit
Cost

Cost

Chip Seal/Crack Seal
Total

6046

SY

$4.00

$24,183.02
$24,183.02

Exhibit 2: Segment 4 (2425 North) Road Maintenance Cost Estimate

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West Point City Council

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January 20, 2026

Segment 5: 5500 West Cost Estimate
Item Description Quantity

Unit

Unit Cost

Cost

12” Subbase
6” Road base
4” Asphalt
Shoulder
(6” Road base)
Asphalt Overlay
Total

283
294
101

Ton
Ton
Ton

$30.00
$35.00
$110.00

$8,503.93
$10,275.58
$11,136.10

587

Ton

$35.00

$20,551.16

291

Ton

$125.00

$36,382.14
$86,848.91

Exhibit 3: Segment 5 (5500 West) Road Widening to 26’ Cost Estimate

Item Description

Quantity

Unit

Unit
Cost

Cost

Chip Seal/Crack Seal
Total

3450

SY

$4.00

$13,798.26
$13,798.26

Exhibit 4: Segment 5 (5500 West) Road Maintenance Cost Estimate

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West Point City Council

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January 20, 2026

Segment 8: 2425 North Cost Estimate
Item Description Quantity

Unit

Unit Cost

Cost

12” Subbase
6” Road base
4” Asphalt
Shoulder
(6” Road base)
Asphalt Overlay
Total

916
948
327

Ton
Ton
Ton

$30.00
$35.00
$110.00

$27,467.87
$33,190.35
$35,969.84

948

Ton

$35.00

$33,190.35

409

Ton

$125.00

$51,093.52
$180,911.92

Exhibit 5: Segment 8 (2425 North) Road Widening to 26’ Cost Estimate - West End

Item Description Quantity

Unit

Unit Cost

Cost

12” Subbase
6” Road base
4” Asphalt
Shoulder
(6” Road base)
Asphalt Overlay
Total

72
74
26

Ton
Ton
Ton

$30.00
$35.00
$110.00

$2,151.07
$2,599.21
$2,816.88

223

Ton

$35.00

$7,797.64

115

Ton

$125.00

$14,404.50
$29,769.30

Exhibit 6: Segment 8 (2425 North) Road Widening to 26’ Cost Estimate - East End

Item Description

Totals

Total West End
Total East End
Overall Total

$180,911.92
$29,769.30
$210,681.22

Exhibit 7: Total Cost of Road Widening

Item Description

Quantity

Unit

Unit
Cost

Cost

Chip Seal/Crack Seal
Total

6210

SY

$4.00

$24,840.73
$24,840.73

Exhibit 8: Segment 8 (2425 North) Road Maintenance Cost Estimate

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West Point City Council

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January 20, 2026

Draft Print
12/24/2025

Weber County
Davis County
Parker's
Place

18" RCP

Area 11

Area 7 Development

Area 12

4500 W

Area 7

24" RCP

Area 4

6000 W

6500 W

Area 1

5500 W

Area 2

Ivy Meadows

5000 W

Area 17

Area 14
Area 15

18" RCP

12" PERF

24" RCP

24" RCP

2425 N

24" RCP

2425 N

18" RCP

12" PERF

15" RCP

"R

Area 3

18" RCP

5500 W

Area 8

Area 5

2425 N

18" RCP

24" RCP

Area 13
Heritage
Point

CP

18

d

r

Area 16

How
a

S loug h

Kim Keller

24" RCP

4500 W

South of
Castle
Creek

5000 W

24" RCP

Area 9

1925 N

Area 6

L E G E N D
County Boundary
Roads
Flow
RoadsDirection

1800 W

Area 10

Imminent Development
Other Planned Development

NORTH:

Sub-Basin

NORTH

Existing Stormdrain System

SCALE:

Pipe (Diameter)
24-inch
Ho

18-inch

wa

15-inch

1 in = 800 ft

EXISTING STORMDRAIN
SYSTEM

rd Sl o ug h

WEST POINT CITY

12-inch or less
5000 W

Open Channel
Ditch
Natural Drainage

STORMDRAIN
MASTERPLAN
FIGURE NO.

1

Howard Slough
West Point City Council

P:\West Point City\668-25-02 Stormwater Masterplan\4.0 GIS\4.4 APRX\668-25-02_TM1_Figures.aprx

TM1 F1 - Ex System

cgarner 12/24/2025 - P:\West Point City\668-25-02 Stormwater Masterplan\6.0 Reports and Memos\6.1 Tech Memos\Imminent Development Figures\TM1 Figure 1.pdf

36

January 20, 2026

L E G E N D

Draft Print

County
County Boundary
Boundary

5900 S

Flow
RoadsDirection

Existing Stormdrain Pipe

12/24/2025

Existing Stormdrain Ditch
Natural Drainage
% Assumed Discharge Point (Note 1)

Existing Subbasin

Results

5500 W

6000 W

Weber County
Davis County
Area 17

Flooding (Note 2)
Surcharged Pipe (Note 3)
Surcharged Ditch (Note 3)

Ivy
Meadows

Parker's
Place
Area 2

5000 W

6500 W

Imminent Development

Area 7

Area 4

Area 12

Area 11

Area 1

2425 N

2425 N

ll

n

r
te

em

es

5500 W

W

Area 8

5000 W

st

Sy

fa
ut
O

Area 5
Area 3
m
ste

tfa
Ou

ll
NORTH:

1 in = 600 ft

r
ste
Ea

Area 16
Notes:
1. Discharge locations are assumed and intentionally
conservative, based on standard master plan practices. The
majority of runoff originates from developed areas and is
assumed to coincide with the identified discharge points.

Area 6

West Point City Council

P:\West Point City\668-25-02 Stormwater Masterplan\4.0 GIS\4.4 APRX\668-25-02_TM1_Figures.aprx cgarner 12/24/2025 TM1 F2 - Ex Cond - P:\West Point City\668-25-02 Stormwater Masterplan\6.0 Reports and Memos\6.1 Tech Memos\Imminent Development Figures\TM1 Figure 2.pdf

NORTH

y

nS

37

Area 13

SCALE:

2. Existing pipe restriction results in upstream flooding.
Alleviating this flooding would transfer impacts downstream,
likely causing surcharge conditions and flooding in
downstream pipes.

1925 N

EXISTING CONDITIONS

Area
9
RESPONSE
STORMWATER

3. Surcharged pipes have little to no remaining capacity to
accommodate future runoff. The capacity of both flooded
and surcharged pipes would need to be increased prior to
Area 10
allowing additional development to discharge into the
system.

10-YEAR RESULTS
WEST POINT CITY

STORMDRAIN
MASTER PLAN

gh
lo u
S
rd
wa
FIGURE NO.

Ho

January 20, 2026

2

L E G E N D

Draft Print
5900 S

12/24/2025

Future Subbasin

Flow
RoadsDirection

Imminent Development (Note 2)

Existing Stormdrain Pipe

%

Results

Existing Stormdrain Ditch

Flooding (Note 3)

Natural Drainage

Surcharged Pipe (Note 4)

Assumed Discharge Point (Note 1)

Surcharged Ditch (Note 4)

Weber County
Davis County
Area 17

Parker's
Place Area 18

Area 19

Area 7B

5000 W

5500 W

6000 W

6500 W

County
Boundary
County Boundary

Area 11B

Ivy Meadows

Area 2

Area 12
Area 4

Area 7

Area 1

Area 11

2425 N

2425 N

ll

n

r
te

em

es

5500 W

W

Area 8

5000 W

st

Sy

fa
ut
O

Area 5
Area 3
m
ste

tfa
Ou

ll
NORTH:

1 in = 600 ft

r
ste
Ea

NORTH

y

nS

Area 13

SCALE:

Area 16

IMMINENT DEVELOPMENT ONLY
STORMWATER RESPONSE
NO DETENTION

Notes:
1. Discharge locations are assumed and intentionally conservative, based on
Area 9
standard master plan practices. The majority of runoff originates from
developed areas and is assumed to coincide with the identified discharge points.
2. Model results shown assume build out of the two imminent developments
only. All remaining contributing area is assumed at existing conditions.

Area 6

1925 N

3. Existing pipe restriction results in upstream flooding. Alleviating this flooding
would transfer impacts downstream, likely causing surcharge conditions and
flooding in downstream pipes.

West Point City Council

38

gh
lo u
S
rd
wa
FIGURE NO.

4. Surcharged pipes have little to no remaining capacity to accommodate future
runoff. The capacity of both flooded and surcharged pipes would need to be
Area 10
increased prior to allowing additional development to discharge into the system.
P:\West Point City\668-25-02 Stormwater Masterplan\4.0 GIS\4.4 APRX\668-25-02_TM1_Figures.aprx cgarner 12/24/2025 TM1 F3 - Fut Cond - P:\West Point City\668-25-02 Stormwater Masterplan\6.0 Reports and Memos\6.1 Tech Memos\Imminent Development Figures\TM1 Figure 3.pdf

WEST POINT CITY

STORMDRAIN
MASTER PLAN
Ho

January 20, 2026

3

L E G E N D

Draft Print
5900 S

12/24/2025

RoadsDirection
Flow

Contributing Areas (7,8,11)

Required Pipe Size (Note 3)

Existing Stormdrain Ditch

48-inch RCP

Natural Drainage

42-inch RCP

Assumed Discharge Point (Note 1)

36-inch RCP

Future Subbasin

30-inch RCP

Parker's
Place Area 18

Area 7B

5000 W

Imminent Development (Note 2)

5500 W

6000 W

6500 W

Weber County
Davis County
Area 19

Contributing Areas (2,4,18,19)

Existing Stormdrain Pipe

%

Area 17

County Boundary
Boundary
County

Area 11B

Ivy Meadows

Area 2

Area 12
Area 4

Area 7

Area 1
48" RCP

2425 N

36" RCP
48" RCP

30" RCP

ll
tfa

m
te

Area 11

42" RCP

36" RCP

2425 N

u
O

s

rn

Sy

te

5500 W

W

Area 5

Area 8

5000 W

es

OW
w R ed
Ne quir
P
Re
RC
"

42

Area 3
m
ste

tfa
Ou

ll

1 in = 600 ft

r
ste
Ea

NORTH

y

nS

Area 16
Note:
1. Discharge locations are assumed and intentionally
conservative, based on standard master plan practices.
The majority of runoff originates from developed areas
and is assumed to coincide with the identified discharge
points.

REQUIRED IMPROVEMENTS

Area
9 IMMINENT DEVELOPMENT
FOR

2. Model results shown assume build out of the entire
contributing area, including the two developments.

Area 6

West Point City Council

P:\West Point City\668-25-02 Stormwater Masterplan\4.0 GIS\4.4 APRX\668-25-02_TM1_Figures.aprx cgarner 12/24/2025 TM1 F4 - Req Imp - P:\West Point City\668-25-02 Stormwater Masterplan\6.0 Reports and Memos\6.1 Tech Memos\Imminent Development Figures\TM1 Figure 4.pdf

39

Area 13

SCALE:

NORTH:

1925 N

3. Required pipe size is based on no detention in excess
of water quality requirements. If the detention rates
shown by hatched polygons are met, only the annotated
pipes sizes are required. All stormwater ditches should be
Area 10
replaced with a stormdrain pipe in City ROW as adjacent
development occurs.

WITHOUT DETENTION
WEST POINT CITY

STORMDRAIN
MASTER PLAN

gh
lo u
S
rd
wa
FIGURE NO.

Ho

January 20, 2026

4

Draft Print
5900 S

12/24/2025

L E G E N D
County Boundary
Boundary
County

Detaining Area (Note 2 & 3)

Flow
RoadsDirection

0.05 cfs/acre - Detain to Maximum Discharge
Rate (Eastern System)

Existing Stormdrain Pipe

0.0011 cfs/acre - Detain to Pre-Development 10year Discharge Rate (Western System)

Existing Stormdrain Ditch
Natural Drainage

Required Pipe Size (Note 3)

Assumed Discharge Point (Note 1)

24-inch RCP

Future Subbasin

6000 W

5500 W

Imminent Development

Weber County
Davis County
Area 17

Parker's
Place Area 18

Area 19

Area 7B

5000 W

6500 W

%

Area 11B

Ivy Meadows

Area 2

Area 12
Area 4

Area 7

Area 1

2425 N

Area 11

24" RCP

24" RCP

ll
tfa

m
te

2425 N

u
O

s

rn

Sy

te

es

Area 5

Area 8
24" RCP

5000 W

5500 W

W

OW
w R ed
Ne quir
Re
CP
"R

24

Area 3
m
ste

tfa
Ou

ll
NORTH:

1 in = 600 ft

r
ste
Ea

NORTH

y

nS

Area 13

SCALE:

Area 16

Note:
1. Discharge locations are assumed and intentionally
conservative, based on standard master plan practices. Area 9
The majority of runoff originates from developed areas
and is assumed to coincide with the identified
discharge points.

REQUIRED IMPROVEMENTS
FOR IMMINENT DEVELOPMENT
WITH DETENTION

2. Model results shown assume build out of the entire
contributing area, including the two developments.

Area 6

West Point City Council

P:\West Point City\668-25-02 Stormwater Masterplan\4.0 GIS\4.4 APRX\668-25-02_TM1_Figures.aprx cgarner 12/24/2025 TM1 F5 - Req Imp W Det - P:\West Point City\668-25-02 Stormwater Masterplan\6.0 Reports and Memos\6.1 Tech Memos\Imminent Development Figures\TM1 Figure 5.pdf

40

1925 N

3. Detention requirements are for the maximum
discharge rate of both the 10-year and 100-year
design storms. Volume of detention is a minimum for
the 100-year and should be evaluated based on design
Area 10
of detention basin. Basins must have freeboard based
on city requirement.

WEST POINT CITY

STORMDRAIN
MASTER PLAN

gh
lo u
S
rd
wa
FIGURE NO.

Ho

January 20, 2026

5

CITY COUNCIL STAFF REPORT
Subject:
Author:
Department:
Meeting Date:

Nielsen’s Frozen Custard
Boyd Davis
Engineering
January 20, 2026

Background

Nielsen’s Frozen Custard is planning to construct a new building on the east side of 2000 W at Center Street.
This has been in the works for some time, and a few things have changed from the original proposal. The
developer of the project has changed and the new developer is working directly with the Nielsen Family to
bring the new store. To save costs, the site has been reduced in size slightly. The developer is also asking
the City to consider reducing some fees. An estimate of the fees is attached to this report.

Analysis

Below are the fees that would be charged at the time a building permit is issued:
Building Fee
Plan Review Fee
State Fee 1%
Water Meter Connection
Water Impact Fee
Sewer Impact Fee
Storm Water Impact Fee
Road Impact Fee
North Davis Sewer Impact Fee
Nort Davis Fire Impact Fee
Total

$4,309.09
$2,581.85
$43.03
$500.00
$2,780.00
$2,067.50
$2,883.47
$13,025.40
$9,844.00
TBD
$38,028.34

The highlighted items are those that the City has the ability to waive or reduce, which total $28,147.31. The
developer would need to contact the other agencies to request their fees be reduced.
As can be seen in the attached request, the developer is requesting that the City help by reducing his fees by
$19,528.34, which is about a 70% reduction of the fees we would normally collect. Working with a
commercial developer on fee reductions is not an uncommon practice. It is not something we have done
often, but should be something to consider when appropriate. Commercial development brings sales tax
revenue to the City and the collection of those taxes will offset these waived fees within about one year.

Recommendation

No action required as this is for discussion only. If the Council wants to ensure that Nielsen’s Frozen Custard
locates in the City, they should consider granting the request.

Significant Impacts

No significant impacts, although granting the request would result in a loss of impact fee revenue. Approval
would also require covering the costs of inspections and plan reviews in other ways.

Attachments

Developer Request

West Point City Council

41

January 20, 2026

From: DAVID MURDOCK <[email protected]>
Sent: Tuesday, January 13, 2026 10:59 AM
To: Boyd Davis <[email protected]>; Brad Murdock <[email protected]>
Cc: Kyle Laws <[email protected]>; Bryn MacDonald <[email protected]>; Rick
Scadden <[email protected]>
Subject: Re: Water for West Jordan and South Jordan

Boyd: As we have discussed, I have worked long and hard to arrive at a budget that would
allow me to develop and construct the building for Nielsen's Frozen Custard. My numbers a very
thin. Based upon extensive analysis of the land costs, the shell building costs, and the tenant
improvement costs, I have determined the maximum budget amount for each component of the
building. The amount I have available for West Point Permit Fees in my budget is a total
of$18,500.00.
The estimate for Permit Fees you provided is $38,028.34. The difference is $19,528.34. I would
formally and respectfully request the Permit Fees be reduced by the $19,528.34 difference
which is. as mentioned, the difference between the $38,028.34 and the Budget amount of
$18,500.00.
Respectfully
David J Murdock
Northpoint Construction and Development, LLC
506 South Main St., #301
Bountiful, UT 84010
[email protected]
(801) 558-5002 cell
Call
Send SMS
Call from mobile
Add to Skype
You'll need Skype CreditFree via Skype

West Point City Council

42

January 20, 2026

CITY COUNCIL STAFF REPORT
Subject:

General Plan Amendment Request:
2084 N 4500 W – Nilson Land Development
Author:
Bryn MacDonald
Department:
Community Development
Date:
January 20, 2026
________________________________________________________________________________________________________

Background

Nilson Land Development has submitted a request for a General Plan Amendment for property located at
approximately 1900 North 4500 West (Parcel 14-165-0001), containing approximately 4.42 acres. The
parcel is currently designated R-1 Residential (up to 2.2 units per acre) on the City’s General Plan Map.
The applicant is requesting to amend the General Plan Map designation to R-4 Residential (up to 6 units
per acre). This will allow the property to be incorporated into the larger Trail’s Edge subdivision area,
which includes land in both West Point City and Clinton City.

Process
General Plan amendment requests are legislative decisions. In legislative matters, the Planning
Commission and City Council have broad discretion, provided that it can be demonstrated that their
action will promote or protect the community's overall welfare. Changes to the General Plan require a
public hearing and recommendation from the Planning Commission before a final decision can be made
by the City Council.

The Planning Commission held a public hearing on October 23, 2025. There were no public comments
received at the hearing. The PC recommended denial of the general plan amendment to R-4. The PC
stated that their reasons for recommending denial were because “this is a farming community; we need
more diversity. We need to uphold the vision of the residents. The Developer hasn’t brought any added
benefits.”

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43

January 20, 2026

Analysis
The proposed amendment would change the General Plan designation from R-1 (2.2 units per acre) to R4 (6 units per acre). The applicant explains that this change is intended to ensure consistency with the
surrounding Trail’s Edge subdivision, which contains similar residential products and design standards.
The surrounding General Plan designations include R-1 Residential directly to the south. North of this
property is Clinton City. Further south, developments have been approved as R-4 Residential, and R-5
Residential (10 units per acre, attached townhomes) near the 1800 North / 4500 West intersection. The
applicant’s intent is to incorporate the property into the larger Trail’s Edge Subdivision, which spans both
West Point and Clinton City. The Trail’s Edge rezone request for the adjacent property remains tabled
and has not yet been acted upon by the City Council. That request was submitted and the application is
vested under the previous R-4 zone, when the R-4 zone permitted up to 8 units per acre and townhomes.
During the previous discussion on November 18, 2025, the Council asked for a concept plan to show how
Nilson Homes planned to develop the subject property. The applicant submitted a concept plan (below)
which shows small single family lots on private alleys.

The Council also to see how the property to the south (Archuleta) could be developed in the future. They
were concerned that proposals for surrounding properties would leave it impossible for the Archuleta
parcel to develop. The applicant has submitted a concept plan (below) to show how this parcel could
potentially develop in the future.

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44

January 20, 2026

Recommendation
This item is on for discussion only. No action is requested at this time.
The Planning Commission recommended denial of the general plan amendment to R-4. The PC felt that
the developer hadn’t provided any added benefits and the request didn’t uphold the vision of the
community. The City Council must now review the proposed General Plan amendment considering the
City’s adopted land use policies, surrounding development patterns, infrastructure availability, and public
input received during the hearings.

Attachments
Applicant’s General Plan Amendment Proposal

West Point City Council

45

January 20, 2026

General Plan Amendment Proposal
West Point City, Utah

1. Description of the Proposed Amendment
This application requests an amendment to the West Point City General Plan to redesignate one parcel currently identified as R-1 (Residential up to 2.2 units per acre)
to R-4 (Residential up to 6 units per acre). This parcel is located within the boundary
of a larger planned subdivision known as Trail’s Edge, which includes parcels in
both West Point City and Clinton City.

2. Potential Use of the Property
The subject parcel is planned for residential dwellings, developed as part of the
cohesive Trail’s Edge subdivision concept plan. These homes will:
- Maintain consistency with adjacent phases in terms of lot size, setbacks, and
design standards.
- Benefit from shared community amenities, including parks and open space located
throughout the larger subdivision.
- Tie directly into the subdivision’s overall street network and utility layout.

3. Appropriateness of the Amendment
The existing R-1 General Plan designation is no longer appropriate or feasible
because:
- Inconsistent Density: R-1 does not allow for the same residential density as the
surrounding subdivision and undeveloped adjacent parcels. Leaving this parcel as R1 would result in isolated, oversized lots surrounded by higher-density products,
creating a mismatch in both land use and infrastructure planning.
- Cohesive Planning: Re-designating the parcel to R-4 ensures a unified approach to
subdivision planning, consistent architectural design, and coordinated open
space/amenity placement.
- Efficient Land Use: The requested amendment aligns with current City and
regional housing needs by supporting efficient use of land and providing additional
single-family housing opportunities in an area already designated for growth.

4. Infrastructure and Public Services Analysis
- Water: Conversations with the utility provider confirm capacity to serve this
parcel.
- Sewer: Conversations with West Point City have confirmed Sewer Connection is
viable.
- Storm Drain: West Point City has confirmed that on-site detention/retention will
not be required. Stormwater will be discharged via connection to the Howard Slough

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January 20, 2026

system, consistent with City standards.
- Electrical: Service will be provided by Rocky Mountain Power, with adequate
capacity confirmed.
- Fire and Police: The project will remain within the jurisdiction of West Point City
for police and fire protection. The subdivision’s street layout and hydrant plan will
be designed in coordination with fire safety standards.

West Point City Council

47

January 20, 2026

RESOLUTION NO. 01-20-2026A
A RESOLUTION APPROVING CITY COUNCIL MEMBER APPOINTMENT TO
SERVE AS MAYOR PRO TEMPORE

WHEREAS, the City Council of West Point City (herein "City") is a municipal corporation
duly organized and existing under the laws of the State of Utah; and,
WHEREAS, the City Council finds that under, UCA §10-3b-302(2), it may appoint a
member of the council as mayor pro tempore to preside at council meetings and perform the
duties and functions of the mayor in the mayor's absence, disability, or refusal to act.
NOW, THEREFORE, BE IT RESOLVED, FOUND AND ORDERED by the West Point
City Council as follows:
1. Mayor Pro Tempore Appointment.
Council Member ****** is hereby appointed to serve a one-year term as Mayor Pro Tempore,
beginning January 1, 2026 and ending December 31, 2026.

PASSED AND ADOPTED this 20th day of January, 2026.

WEST POINT CITY,
A Municipal Corporation

By:____________________________________
Brian Vincent, Mayor
ATTEST:
_________________________________________
Casey Arnold, City Recorder

West Point City Council

48

January 20, 2026

RESOLUTION NO. 01-20-2026B
A RESOLUTION APPROVING CITY COUNCIL MEMBER APPOINTMENTS TO
SERVE ON LOCAL DISTRICT BOARDS AND CITY ORGANIZATIONS
AND PROVIDING FOR EFFECTIVE DATES

WHEREAS, the City Council of West Point City (herein "City") is a municipal corporation
duly organized and existing under the laws of the State of Utah; and,
WHEREAS, the City Council finds that under UCA §17B-1-304, it may appoint
members of the council to serve as members of a local district board; and
WHEREAS, the City Council finds that under WPCC §2.85.020, it shall appoint one of
its members to serve as liaison to the West Point Arts Council board; and
WHEREAS, the City Council finds that under WPCC §2.10.110, it may appoint members
of the council to serve on commissions or committees of the City.
NOW, THEREFORE, BE IT RESOLVED, FOUND AND ORDERED by the West Point
City Council as follows:
1. Local District Board Appointments.
The Members hereby appointed to serve ***-year terms, beginning January 1, 2026 and
ending December 31, 20**, on the Board of Trustees of the local districts as specified are as
follows:
a. North Davis Sewer District Board of Trustees:
*
b. North Davis Fire District Board of Trustees:
*
c. Mosquito Abatement District Davis Board of Trustees:
*
d. Wasatch Integrated Waste Management District Trustees:
*

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49

January 20, 2026

2. City Appointments.
The Members hereby appointed to serve **-year terms, beginning January 1, 2026 and
ending December 31, 20** to the following City organizations as specified are as follows:
a. West Point Arts Council Liaison:
*
b. West Point City Youth Council Liaison:
*
c. Party at the Point Celebration Planning Team:
*

PASSED AND ADOPTED this 20th day of January, 2026.

WEST POINT CITY,
A Municipal Corporation
By:____________________________________
Brian Vincent, Mayor
ATTEST:
_________________________________________
Casey Arnold, City Recorder

West Point City Council

50

January 20, 2026

CITY COUNCIL STAFF REPORT
Subject:
Author:
Department:
Meeting Date:

Fiscal Year 2025 Audit
Ryan Harvey
Administrative Services
January 20, 2026

Background

Utah state law requires all local governments to prepare financial statements each fiscal year. The
financial statements must be audited by a Certified Public Accountant. The City has selected Ulrich &
Associates to prepare and audit our financial statements.

Analysis

The financial statement report provides a snapshot of the City’s financial condition on June 30, 2025, and
summarizes financial activity for the fiscal year. The financial statements are reviewed, and City financial
records are audited to ensure that the City’s financial position is fairly presented. The auditors also
review the City’s internal controls which are put in place to safeguard against fraud and error.

Findings & Recommendations

Auditors may issue findings and recommendations to help the City improve financial processes,
strengthen internal controls, and identify instances of non-compliance. This year the auditors did not
issue any findings!
In years past, the Auditors have also issued recommendations on how City staff can improve, and this
year they offered one recommendation as follows:
During the review of year ending bank account reconciliations, we noted that there were checks
that date back more than a year that have still not cleared the bank. We recommend that staff
research these disbursements and reissue the check or submit the amount to unclaimed property
with the State of Utah.
This is actually something that the City is aware of and has been working to clear up this year. The process
to submit these unclaimed checks to the State of Utah is cumbersome, and Staff has been working with
the State to make sure that we follow all of the steps properly. In researching this, Megan Mills, the City
Treasurer has found that other Cities are having the same problem, and as a result the Treasurer’s
Conference is holding a special session to teach cities how to do this. This should be resolved within the
current Fiscal Year.

FY2025 Highlights

Highlights for Fiscal Year 2025 include the following (see MD&A on pages 5-10):
•

The City's total net position of $106,005,666 is made up of $82,191,299 in capital assets and
other net position of $23,814,366. Of this amount, $13,185,055 may be used to meet the
ongoing obligations of the City, while $10,629,311 is restricted for specific purposes

•

The City’s net position increased by $21,453,350, or 25.37% ($84,536,315 to $106,005,665).

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51

January 20, 2026

•

The City's governmental funds reported a combined ending fund balance of $18,296,442, an
increase of $2,161,479 from the prior year. The increase is primarily the result of continued high
sales tax revenue and interest earnings, as well as low expenditures.

•

In the proprietary funds, the total net position increased by $12,840,373 during the fiscal year.

•

As of June 30, 2025, the City's general fund reported a fund balance of $1,986,149. This
represents an increase of $222,970 from last year's ending balance.

•

The transfer from the General Fund to the Capital Projects Fund was $650,000.

•

Once again, the City collected more sales tax than at any other point in its history, collecting
$2,589,630 in Fiscal Year 2024, a 6% increase from Fiscal Year 2024.

•

Taxes continue to be the largest source of revenue in the general fund and represent 72.45% of
total general fund revenues. The largest element of tax revenue is sales tax. Sales tax is 62.71%,
property tax is 22.14%, and energy & franchise tax is 15.15% of general fund tax revenue.

Recommendation

Staff recommends Council approval of the Annual Financial Statements and Audit Report for Fiscal Year
2025.

Signi�icant Impacts
None.

Attachments

West Point City Annual Financial Statements & Audit Report FY2025

West Point City Council

52

January 20, 2026

West Point City
Annual Financial Statements
With Auditors' Report Thereon

For the Year Ended June 30, 2025

West Point City Council

53

January 20, 2026

West Point City
Table of Contents
Independent Auditors' Report
Management's Discussion and Analysis
Basic Financial Statements
Government-wide Financial Statements
Statement of Net Position
Statement of Activities

1
5

12
13

Fund Financial Statements
Balance Sheet - Governmental Funds
Reconciliation of the Balance Sheet to Governmental Funds
To the Statement of Net Position
Statement of Revenues, Expenditures, and Changes
in Fund Balances - Governmental Funds
Reconciliation of the Statement of Revenues, Expenditures, and Changes
in Fund Balances of Governmental Funds to Statement of Activities
Statement of Net Position - Proprietary Funds
Statement of Revenues, Expenses, and Changes
in Fund Net Position - Proprietary Funds
Statement of Cash Flows - Proprietary Funds
Notes to Financial Statements
Required Supplementary Information
Statement of Revenues, Expenditures, and Changes
in Fund Balances - Budget and Actual - General Fund
Statement of Revenues, Expenditures, and Changes
in Fund Balances - Budget and Actual - Special Revenue Fund
Statement of Revenues, Expenditures, and Changes
in Fund Balances - Budget and Actual - CDRA
Schedule of the Proportionate Share of the Net Pension Liability
Schedule of Contributions
Notes to Required Supplemental Information

54

15
16
17
18
19
20
21

51
53
54
55
56
57

Supplementary Information
Statement of Revenues, Expenditures, and Changes in
Fund Balances - Budget and Actual - Capital Projects
Statement of Revenues, Expenditures, and Changes in
Fund Balances - Budget and Actual - Debt Service
Statement of Revenues, Expenditures, and Changes in
Fund Balances - Prior Year Comparative - General Fund

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14

59
60
61

January 20, 2026

West Point City
Table of Contents

Other Reports
Independent Auditors' Report on Internal Control Over Financial
Reporting and on Compliance and Other Matters Based
on an Audit of Financial Statements Performed in Accordance
with Government Auditing Standards
Independent Auditors' Report in Accordance with the
State Compliance Audit Guide

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65
67

January 20, 2026

INDEPENDENT AUDITOR’S REPORT
The Honorable Mayor and Members
of the City Council
West Point City, Utah
Report on the Audit of the Financial Statements
Opinions
We have audited the accompanying financial statements of the governmental activities, the business-type
activities, each major fund, and the aggregate remaining fund information of West Point City as of and
for the year ended June 30, 2025, and the related notes to the financial statements, which collectively
comprise West Point City’s basic financial statements as listed in the table of contents.
In our opinion, the financial statements referred to above present fairly, in all material respects, the
respective financial position of the governmental activities, the business-type activities, each major fund,
and the aggregate remaining fund information West Point City, as of June 30, 2025, and the respective
changes in financial position, and, where applicable, cash flows thereof for the year then ended in
accordance with accounting principles generally accepted in the United States of America.
Basis for Opinions
We conducted our audit in accordance with auditing standards generally accepted in the United States of
America and the standards applicable to financial audits contained in Government Auditing Standards,
issued by the Comptroller General of the United States. Our responsibilities under those standards are
further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of our
report. We are required to be independent of West Point City and to meet our other ethical responsibilities,
in accordance with the relevant ethical requirements relating to our audit. We believe that the audit
evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.
Responsibilities of Management for the Financial Statements
Management is responsible for the preparation and fair presentation of the financial statements in
accordance with accounting principles generally accepted in the United States of America, and for the
design, implementation, and maintenance of internal control relevant to the preparation and fair
presentation of financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, management is required to evaluate whether there are conditions or
events, considered in the aggregate, that raise substantial doubt about West Point City’s ability to continue
as a going concern for twelve months beyond the financial statement date, including any currently known
information that may raise substantial doubt shortly thereafter.
Auditor’s Responsibilities for the Audit of the Financial Statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are
free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that
includes our opinions. Reasonable assurance is a high level of assurance but is not absolute assurance and
therefore is not a guarantee that an audit conducted in accordance with generally accepted auditing
standards and Government Auditing Standards will always detect a material misstatement when it exists.

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January 20, 2026

The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from
error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override
of internal control. Misstatements are considered material if there is a substantial likelihood that,
individually or in the aggregate, they would influence the judgment made by a reasonable user based on
the financial statements.
In performing an audit in accordance with generally accepted auditing standards and Government Auditing
Standards, we:


Exercise professional judgment and maintain professional skepticism throughout the audit.



Identify and assess the risks of material misstatement of the financial statements, whether due to
fraud or error, and design and perform audit procedures responsive to those risks. Such procedures
include examining, on a test basis, evidence regarding the amounts and disclosures in the financial
statements.



Obtain an understanding of internal control relevant to the audit in order to design audit procedures
that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the
effectiveness of West Point City’s internal control. Accordingly, no such opinion is expressed.



Evaluate the appropriateness of accounting policies used and the reasonableness of significant
accounting estimates made by management, as well as evaluate the overall presentation of the
financial statements.



Conclude whether, in our judgment, there are conditions or events, considered in the aggregate,
that raise substantial doubt about West Point City’s ability to continue as a going concern for a
reasonable period of time.

We are required to communicate with those charged with governance regarding, among other matters, the
planned scope and timing of the audit, significant audit findings, and certain internal control-related
matters that we identified during the audit.
Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the management’s
discussion and analysis, and pension schedules, as listed in the table of contents, be presented to
supplement the basic financial statements. Such information is the responsibility of management and,
although not a part of the basic financial statements, is required by the Governmental Accounting
Standards Board who considers it to be an essential part of financial reporting for placing the basic
financial statements in an appropriate operational, economic, or historical context. We have applied
certain limited procedures to the required supplementary information in accordance with auditing
standards generally accepted in the United States of America, which consisted of inquiries of management
about the methods of preparing the information and comparing the information for consistency with
management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained
during our audit of the basic financial statements. We do not express an opinion or provide any assurance
on the information because the limited procedures do not provide us with sufficient evidence to express
an opinion or provide any assurance.
Supplementary Information
Our audit was conducted for the purpose of forming opinions on the financial statements that collectively
comprise West Point City’s basic financial statements. The accompanying Capital Project and Debt
Service funds budgetary comparison statements and prior year comparative General Fund statements are
presented for purposes of additional analysis and are not a required part of the basic financial statements.
Such information is the responsibility of management and was derived from and relates directly to the

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January 20, 2026

underlying accounting and other records used to prepare the basic financial statements. The information
has been subjected to the auditing procedures applied in the audit of the basic financial statements and
certain additional procedures, including comparing and reconciling such information directly to the
underlying accounting and other records used to prepare the basic financial statements or to the basic
financial statements themselves, and other additional procedures in accordance with auditing standards
generally accepted in the United States of America. In our opinion, the statements referred to above are
fairly stated, in all material respects, in relation to the basic financial statements as a whole.
Other Information
Management is responsible for the other information included in the annual report. The other information
comprises the introductory and statistical sections but does not include the basic financial statements and
our auditor’s report thereon. Our opinions on the basic financial statements do not cover the other
information, and we do not express an opinion or any form of assurance thereon.
In connection with our audit of the basic financial statements, our responsibility is to read the other
information and consider whether a material inconsistency exists between the other information and the
basic financial statements, or the other information otherwise appears to be materially misstated. If, based
on the work performed, we conclude that an uncorrected material misstatement of the other information
exists, we are required to describe it in our report.
Other Reporting Required by Government Auditing Standards
In accordance with Government Auditing Standards, we have also issued our report dated January 6, 2026,
on our consideration of West Point City’s internal control over financial reporting and on our tests of its
compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters.
The purpose of that report is solely to describe the scope of our testing of internal control over financial
reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness
of West Point City’s internal control over financial reporting or on compliance. That report is an integral
part of an audit performed in accordance with Government Auditing Standards in considering West Point
City’s internal control over financial reporting and compliance.

Ogden, UT
January 6, 2026

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58

January 20, 2026

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4
West Point City Council

59

January 20, 2026

West Point City
Management's Discussion and Analysis
June 30, 2025

As management of West Point City, we offer readers of the West Point City financial statements this
narrative overview and analysis of the financial activities of West Point City for the fiscal year ended June
30, 2025.
Financial Highlights

 The City's total net position of $106,005,666 is made up of $82,191,299 in capital assets and other net
position of $23,814,366. Of this amount, $13,185,055 may be used to meet the ongoing obligations of
the City, while $10,629,311 is restricted for specific purposes.

 The City’s net position increased by $21,453,350, or 25.37% ($84,536,315 to $106,005,665).
 The City's governmental funds reported a combined ending fund balance of $18,296,442, an increase of
$2,161,479 from the prior year. The increase is primarily the result of continued high sales tax revenue
and interest earnings, as well as low expenditures.

 In the proprietary funds, the total net position increased by $12,840,373 during the fiscal year.
Reporting the City As a Whole
This discussion and analysis is intended to serve as an introduction to West Point City's basic financial
statements. West Point City's basic financial statements are comprised of three components 1)
government-wide financial statements, 2) fund financial statements, and 3) notes to the financial
statements. This report also includes other supplementary information in addition to the basic financial
statements.
The government-wide financial statements are designed to provide readers with a broad overview of West
Point City's finances, in a manner similar to a private-sector business.
The statements of net position present information on all of West Point City's assets and liabilities, with
the difference between the two reported as net position. Over time, increases or decreases in net
position may serve as a useful indicator of whether the financial position of West Point City is
improving or deteriorating. However, other non-financial factors should also be considered.
The statement of activities presents information showing how the City's net position changed during the
fiscal year reported. All changes in net position are reported as soon as the underlying event giving rise
to the change occurs, regardless of the timing of related cash flows. Thus all of the current year's
revenues and expenses are taken into account regardless of when cash is received or paid.
Both of the government-wide financial statements distinguish functions of West Point City that are
principally supported by taxes and intergovernmental revenues (governmental activities) from other
functions that are intended to recover all or a significant portion of their costs through user fees and
charges (business-type activities).
The government-wide financial statements can be found on the pages directly following this report.

5
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January 20, 2026

West Point City
Management's Discussion and Analysis - continued
June 30, 2025

Reporting the City's Most Significant Funds
A fund is a grouping of related accounts that is used to maintain control over resources that have been
segregated for specific activities or objectives. West Point City also uses fund accounting to ensure and
demonstrate compliance with finance-related legal requirements. All of the funds of the City can be
divided into two categories: governmental funds and proprietary funds.
Governmental funds - These funds are used to account for the same functions reported as governmental
activities in the government-wide financial statements. These fund statements focus on how money
flows into and out of these funds and the balances left at year-end that are available for spending.
These funds are reported using an accounting method called modified accrual accounting, which
measures cash and other financial assets that can be readily converted to cash. The governmental fund
statements provide a detailed short-term view of the City's general governmental operations and the
basic services it provides. Governmental fund information helps users determine whether there are
more or fewer financial resources that can be spent in the near future to finance the City's programs.
We describe the relationship (or differences) between governmental activities (reported in the
Statement of Net Position and the Statement of Activities) and governmental funds in a reconciliation
included with the fund financial statements.
The major governmental funds (as determined by generally accepted accounting principles) are the
general fund, special revenue fund, capital projects fund, debt service fund, and the CDRA fund.
Proprietary funds - West Point City maintains three proprietary funds. Enterprise funds are used to
report the same functions presented as business-type activities in the government-wide financial
statements. West Point City uses an enterprise funds to account for its waste, water, and storm water
utilities.
As determined by generally accepted accounting principles, the utility enterprise funds meet the criteria
of major fund classification.
Government-wide Financial Analysis
Net Position, over time, is intended to serve as an indicator of a government's financial position. In the
case of West Point City, assets and deferred outflows exceeded liabilities and deferred inflows by
$106,005,665 an increase of $21,814,366 over the prior year. By far, the largest portion of West Point
City's net position is its investment in capital assets (e.g., land, buildings, machinery and equipment).
The City uses these capital assets to provide services to citizens; consequently, these assets are not
available for future spending. It should be noted that the resources needed to repay debt must be provided
from other sources, since the capital assets themselves cannot be used to liquidate these liabilities.

6
West Point City Council

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January 20, 2026

West Point City
Management's Discussion and Analysis - continued
June 30, 2025

Statement of Net Position
Governmental Activities
2024
2025
Assets
Current and other assets
Capital assets

Business-Type Activities
2024
2025

$ 16,681,232
45,080,995

19,998,282
51,205,864

8,427,836
24,448,314

9,388,812
36,605,432

61,762,227

71,204,146

32,876,150

45,994,244

295,346

328,357

186,989

186,213

Total deferred outflows

295,346

328,357

186,989

186,213

Liabilities
Long-term debt outstanding
Other liabilities
Net pension liability

6,126,259
1,964,555
168,969

5,749,324
2,192,990
252,641

1,295,648
97,198

2,338,892
130,401

8,259,783

8,194,955

1,392,846

2,469,293

911,905
13,199

1,037,430
14,454

(9,336)

(8,838)

Total Deferred Inflows

925,104

1,051,884

(9,336)

(8,838)

Net Position
Net investment in capital assets
Restricted
Unrestricted

39,057,995
6,941,590
9,178,101

45,585,864
7,864,067
10,340,732

17,534,297
1,557,544
10,282,788

36,605,435
2,765,244
2,844,323

$ 55,177,686

$ 63,790,663

$ 29,374,629

$ 42,215,002

Total assets
Deferred Outflows
Deferred outflows related to pensions

Total Liabilities
Deferred Inflows
Unavailable revenueproperty taxes
Deferred inflows relating to pensions

Total net position

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West Point City Council

62

January 20, 2026

West Point City
Management's Discussion and Analysis - continued
June 30, 2025

Changes in Net Position
Governmental Activities
2024
2025

Business-Type Activities
2024
2025

590,036
559,992
1,125,671

868,974
676,662
6,551,987

4,618,787
5,426,959

4,806,842
12,559,318

1,024,242
2,651,602
648,985
985,016
830,311

1,136,411
2,809,781
625,701
306,400
1,621,347
755,799

(6,265)
222,736
300,145

377,965
215,990

Total revenues

8,415,855

15,353,062

10,562,362

17,960,115

Expenses
General government
Public safety/court
Highways/public works
Parks & recreation
Interest long-term debt
Waste utility
Water utility
Storm water utility

1,336,569
1,061,260
1,564,302
1,037,494
312,208
-

1,346,780
1,393,499
2,261,001
1,429,464
293,340
-

2,729,166
2,042,900
377,631

2,675,383
2,054,718
389,641

Total expenses

5,311,833

6,724,084

5,149,697

5,119,742

Revenues
Program revenues
Charges for services
Operating grants & contributions
Capital grants & contributions
General revenues
Property taxes
General sales & use tax
Energy & telecom tax
Gain (loss) on sale of capital assets
Impact Fees
Interest income

Transfers

$

-

-

-

-

Increase (decrease) in net position

3,104,022

8,628,978

5,412,665

12,840,373

Net position beginning of year

52,073,664

55,161,686

23,961,966

29,374,629

$ 55,161,686

$ 63,790,664

$ 29,374,629

$ 42,215,002

Net position end of year

8
West Point City Council

63

January 20, 2026

West Point City
Management's Discussion and Analysis - continued
June 30, 2025

Financial Analysis of Governmental Funds
The focus of City governmental funds is to provide information on near-term inflows, outflows, and
balances of spendable resources. Such information is useful in assessing the City's financing
requirements.
As of June 30, 2025, the City's general fund reported a fund balance of $1,986,149. This represents an
increase of $222,970 from last year's ending balance. The transfer from the General Fund to the Capital
Projects Fund was $650,000.
The general fund is the chief operating fund of the City. All activities which are not required to be
accounted for in separate funds either by state or local ordinance or by a desire to maintain a matching of
revenues and expenses are accounted for in this fund.
Taxes continue to be the largest source of revenue in the general fund and represent 72.45% of total
general fund revenues. The largest element of tax revenue is sales tax. Sales tax is 62.71%, property tax
is 22.14%, and energy & franchise tax is 15.15% of general fund tax revenue.
Once again, the City collected more sales tax than at any other point in its history, collecting $2,589,630
in Fiscal Year 2024, a 6% increase from Fiscal Year 2025.
General Fund Budget Amendments
During Fiscal Year 2025, some General Fund budgeted expenditures were amended, but the total stayed the
same at $6,006,503.
Capital Asset and Debt Administration
Capital Assets
West Point City continues to invest in infrastructure and improvements. Capital assets, net of accumulated
depreciation, in governmental activities increased by $6,124,869. Capital assets, net of accumulated
depreciation, in business-type activities increased by $12,157,118
West Point City's Capital Assets
Government
Activities
2025
Capital Assets (net of accumulated depreciation)
Land
$ 12,414,743
Water rights
$
Construction in progress
843,402
Buildings
628,183
Improvements
1,785,636
Machinery and equipment
379,999
Infrastructure
35,153,901
Total
$ 51,205,864
Total FY2024
$ 45,080,995
Increase
$ 6,124,869

Business-Type
Activities
2025
$

158,040
494,573
17,574,945
16,110
18,152,850
208,914
$ 36,605,432
$ 24,448,314
$ 12,157,118

Additional information on the City's capital assets can be found in the footnotes of this report.

9
West Point City Council

64

January 20, 2026

West Point City
Management's Discussion and Analysis - continued
June 30, 2025
Long-term Debt
West Point City issued revenue bonds on June 30, 2016 for $1,136,000. In Fiscal Year 2023, the City issued
revenue bonds through the CDRA for $6,055,000. On June 30, 2025, the City had total bonded debt
outstanding of $5,620,000
West Point City's Long-Term Debt
All Activities
2025
Excise tax revenue bonds
Net Pension Liability
Compensated absences

$ 5,620,000
383,042
199,597
$ 6,202,639

The City's total long-term debt decreased by $403,000 during the fiscal year.
Additional information on the outstanding debt obligations of the City can be found in the footnotes of this
report.
Economic Factors and Next Year's Budget
The City's elected and appointed officials considered many factors when setting the fiscal year 2026 budget,
tax rates, and fees that will be charged for the business type activities. The City will see a budget increase
for FY 2026.
Contacting the City's Financial Management
This financial report is designed to provide our citizens, taxpayers, customers, and investors and creditors
with a general overview of the City's finances and to show the City's accountability for the money it receives.
If you have questions about this report or need additional financial information, contact the City's
Administrative Services Director.

10
West Point City Council

65

January 20, 2026

BASIC FINANCIAL STATEMENTS

11
West Point City Council

66

January 20, 2026

West Point City
Statement of Net Position
June 30, 2025

Assets
Cash and cash equivalents
Restricted cash and cash equivalents
Accounts receivable - net
Prepaid expenses
Internal balances
Capital assets (net of accumulated depreciation)
Land
Construction in progress
Buildings
Improvements
Machinery and equipment
Water rights
Infrastructure
Total assets
Deferred Outflows of Resources
Deferred outflows relating to pensions
Total deferred outflows
of resources
Liabilities
Accounts payable and accrued liabilities
Other current liabilities
Noncurrent liabilities
Due within one year
Due in more than one year
Net pension liability
Total liabilities
Deferred Inflows of Resources
Unavailable revenue
Deferred inflows relating to pensions
Total deferred inflows
of resources
Net Position
Net invested in capital assets
Restricted for impact fees
Restricted for debt service
Restricted for Class C road
Unrestricted
Total net position

Primary Government
Governmental Business-type
Activities
Activities

Total

$ 10,199,564
7,864,067
1,924,265
10,386
1,505,000

2,008,077
2,765,244
4,476,676
138,815
(1,505,000)

12,207,641
10,629,311
6,400,941
149,201
-

12,414,743
843,402
628,183
1,785,636
379,999
35,153,901

158,040
17,574,945
16,110
18,152,850
208,914
494,573
-

12,572,783
18,418,347
644,293
19,938,486
588,913
494,573
35,153,901

72,709,146

44,489,244

117,198,390

328,357

186,213

514,570

328,357

186,213

514,570

918,224
1,274,766

2,338,892
-

3,257,116
1,274,766

567,324
5,182,000
252,641

130,401

567,324
5,182,000
383,042

8,194,955

2,469,293

10,664,248

1,037,430
14,454

(8,838)

1,037,430
5,616

1,051,884

(8,838)

1,043,046

45,585,864
6,382,246
12,754
1,469,067
10,340,733
$ 63,790,664

36,605,435
2,765,244
2,844,323
42,215,002

82,191,299
9,147,490
12,754
1,469,067
13,185,056
106,005,666

The notes to the financial statements are an integral part of this statement.

12
West Point City Council

67

January 20, 2026

West Point City
Statement of Activities
For the Year Ended June 30, 2025

Function/Programs
Primary government
Governmental activities
General government
Public safety
Streets and public works
Parks and recreation
Interest on long-term debt
Total governmental activities
Business-type activities
Waste utility
Water utility
Storm water utility
Total business-type activities
Total primary government

Expenses

Program Revenues
Operating
Capital
Charges for
Grants and
Grants and
Services
Contributions Contributions

$ 1,346,780
1,393,499
2,261,001
1,429,464
293,340

716,075
152,899
-

676,662
-

6,551,987
-

6,724,084

868,974

676,662

6,551,987

2,675,383
2,054,718
389,641

2,494,587
2,090,396
221,859

-

11,174,610
1,001,257
383,451

5,119,742

4,806,842

-

12,559,318

$ 11,843,826

5,675,816

676,662

19,111,305

Net (Expense) Revenues & Changes in Net Position
Primary Government
Governmental
Business-type
Activities
Activities
Total

$

(630,705)
(1,393,499)
4,967,648
(1,276,565)
(293,340)

(630,705)
(1,393,499)
4,967,648
(1,276,565)
(293,340)

1,373,539

1,373,539
10,993,814
1,036,935
215,669

10,993,814
1,036,935
215,669

12,246,418

12,246,418

1,373,539

12,246,418

13,619,957

General revenues
Property taxes
General sales and use tax
Energy and franchise tax
Gain(loss) on sale of capital assets
Impact fees
Net interest earnings (expense)
Transfers

1,136,411
2,809,781
625,701
306,400
1,621,347
755,799
-

377,965
215,990
-

1,136,411
2,809,781
625,701
306,400
1,999,312
971,789
-

Total general revenues
Change in net position
Net position - beginning as adjusted

7,255,439
8,628,978
55,161,686

593,955
12,840,373
29,374,629

7,849,394
21,469,351
84,536,315

$ 63,790,664

42,215,002

106,005,666

Net position - ending

The notes to the financial statements are an integral part of this statement.

13
West Point City Council

68

January 20, 2026

West Point City
Balance Sheet
Governmental Funds
For the Year Ended June 30, 2025

Assets
Cash and cash equivalents
Restricted cash and cash equivalents
Receivables
Property, sales, & energy tax
Class C roads
Telecommunications
Other
Due from other funds
Deferred property taxes
Prepaid expense
Total assets
Liabilities
Accounts payable
Accrued liabilities
Total liabilities
Deferred Inflows of Resources
Unavailable revenueother
Unavailable revenueproperty taxes
Total deferred inflows
of resources
Fund Balances
Nonspendable
Restricted
Class C roads
Local Option
Impact fees
Debt service
Committed
Assigned
Unassigned

General
Fund

Special
Revenue
Fund

Capital
Projects
Fund

Debt
Service
Fund

$ 1,250,162
-

2,040,925
7,851,313

6,694,548
-

532,841
135,490
4,683
1,505,000
858,223
6,826

40,839
3,560

$ 4,293,225

$

CDRA
Fund

Total
Governmental
Funds

12,754

213,929
-

10,199,564
7,864,067

336,982
-

-

15,207
-

573,680
135,490
4,683
336,982
1,505,000
873,430
10,386

9,936,637

7,031,530

12,754

229,136

21,503,282

174,087
1,274,766

386,617
-

333,938
-

-

-

894,642
1,274,766

1,448,853

386,617

333,938

-

-

2,169,408

858,223

-

-

-

15,207

873,430

-

-

164,000

-

-

164,000

858,223

-

164,000

-

15,207

1,037,430

6,826

3,560

-

-

-

10,386

1,469,067
204,613
6,382,246
1,490,534
-

-

-

-

6,533,592
-

12,754
-

213,929
-

1,469,067
204,613
6,382,246
12,754
6,533,592
1,704,463
1,979,323

9,550,020

6,533,592

12,754

213,929

18,296,444

9,936,637

7,031,530

12,754

229,136

21,503,282

1,979,323

Total fund balances
1,986,149
Total liabilities, deferred inflows,
and fund balances
$ 4,293,225

The notes to the financial statements are an integral part of this statement.

14
West Point City Council

69

January 20, 2026

West Point City
Reconciliation of the Balance Sheet to Governmental Funds
To the Statement of Net Position
June 30, 2025

Amounts reported for governmental activities in the statement of
net position are different because:
Total fund balances - governmental fund types

$

18,296,444

Capital assets used in governmental activities are not financial resources and,
therefore, are not reported in the funds.
Cost of capital assets
Accumulated depreciation

61,750,486
(10,544,622)
51,205,864

Deferred outflows of resources, a consumption to net position that applies to future
periods, is not shown in the fund statements.

328,357

Net pension liability is not due and payable in the current period and, therefore, is
not reported in the fund statements.

(252,641)

Deferred inflows of resources, pension related, is a liability that relates to future
periods and, therefore, is not included in the fund statements.

(14,454)

Long-term liabilities are not due and payable in the current period and therefore are
not reported in the funds. The detail is as follows:
Bond interest payable
(23,582)
Bonds payable
(5,620,000)
Compensated absences
(129,324)
(5,772,906)
Net position of government activities

$

63,790,663

The notes to the financial statements are an integral part of this statement.

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West Point City Council

70

January 20, 2026

West Point City
Statement of Revenues, Expenditures, and Changes in Fund Balances
Governmental Funds
For the Year Ended June 30, 2025

General
Fund

Special
Revenue
Fund

Capital
Projects
Fund

Debt
Service
Fund

Revenues
Taxes
Licenses and permits
Charges for services
Impact fees
Intergovernmental
Interest
Miscellaneous revenue

$ 4,129,597
595,462
247,927
676,662
45,620
4,885

220,151
1,621,347
419,223
-

247,344
282,741
20,700

Total revenues

5,700,153

2,260,721

1,162,703
1,374,273
465,021
909,789
-

1,465,235
406,930
-

Expenditures
Current
General government
Public safety
Streets and public works
Parks and recreation
Capital outlay
Debt service
Principal retirement
Interest and fiscal charges

-

-

CDRA
Fund

Total
Governmental
Funds

568
-

222,145
7,652
-

4,571,893
595,462
247,927
1,621,347
924,006
755,804
25,585

550,785

568

229,797

8,742,024

389,041

-

-

1,162,703
1,374,273
1,930,256
1,316,719
389,041

-

-

419,000
294,952

419,000
294,952

Total expenditures

3,911,786

1,872,165

389,041

-

713,952

6,886,944

Excess revenues over (under)
expenditures

1,788,367

388,556

161,744

568

(484,155)

1,855,080

Other financing sources (uses)
Proceeds from sale of capital asset
Transfers in
Transfers (out)

306,400
(1,871,796)

645,796
-

650,000
-

-

576,000
-

306,400
1,871,796
(1,871,796)

(1,565,396)

645,796

650,000

-

576,000

306,400

Net change in fund balances

222,971

1,034,352

811,744

568

91,845

2,161,480

Fund balance - beginning of year

1,763,178

8,515,668

5,721,848

12,185

122,084

16,134,963

$ 1,986,149

9,550,020

6,533,592

12,753

213,929

18,296,443

Total other financing sources and uses

Fund balance - end of year

The notes to the financial statements are an integral part of this statement.

16

West Point City Council

71

January 20, 2026

West Point City
Reconciliation of the Statement of Revenues, Expenditures, and Changes
in Fund Balances of Governmental Funds to Statement of Activities
For the Year Ended June 30, 2025

Amounts reported for governmental activities in the statement of activities are
different because:
Net changes in fund balances - total governmental funds

$ 2,161,480

Governmental funds report capital outlays as expenditures. However, in the statement
of activities the cost of those assets is allocated over their estimated useful lives and
reported as depreciation expense. This is the amount by which capital outlays exceeded
depreciation in the current period.
Capital outlay
$
901,566
Depreciation expense
(1,081,337)
(179,771)
Revenues related to contribution of capital assets in the statement of activities that do
not provide current financial resources are not reported as revenues in the funds.

6,304,643

The repayment of the principal of long-term debt consumes the current financial
resources of governmental funds. This transaction, however, does not effect net
position. This is the net effect of differences in the treatment of long-term debt and
related items.
419,000
Retirement of long-term debt
419,000
Some expenses reported in the statement of activities do not require the use of current
financial resources and, therefore, are not reported as expenditures in governmental
funds.
$
(26,065)
Compensated absences
1,607
Accrued interest
(51,916)
Pension benefit expense
(76,374)
Change in net position of governmental activities

$ 8,628,978

The notes to the financial statements are an integral part of this statement.

17
West Point City Council

72

January 20, 2026

West Point City
Statement of Net Position
Proprietary Funds
June 30, 2025
Business-Type Activities - Enterprise Funds
Waste
Water
Storm
Utility
Utility
Utility

Total

4,520
205,592
4,566
4,072,391

$ 2,639,947
175,115
130,689
-

2,128,851
23,578
3,560
-

4,773,318
404,285
138,815
4,072,391

4,287,069

2,945,751

2,155,989

9,388,809

16,859,178
8,278,896
(2,382,376)

715,767
7,259,743
(1,962,528)

9,537,284
(1,700,529)

17,574,945
25,075,923
(6,045,433)

22,755,698

6,012,982

7,836,755

36,605,435

27,042,767

8,958,733

9,992,744

45,994,244

Deferred Outflows of Resources
Deferred outflows related to pensions

72,847

83,284

30,082

186,213

Total deferred outflows of resources

72,847

83,284

30,082

186,213

1,997,990
33,581
1,505,000

244,722
37,136
-

8,176
17,287
-

2,250,888
88,004
1,505,000

Total current liabilities

3,536,571

281,858

25,463

3,843,892

Noncurrent liabilities
Net pension liability
Total noncurrent liabilities

51,120
51,120

60,319
60,319

18,962
18,962

130,401
130,401

3,587,691

342,177

44,425

3,974,293

Deferred Inflows of Resources
Deferred inflows related to pensions

(3,595)

(5,695)

452

(8,838)

Total deferred inflows of resources

(3,595)

(5,695)

452

(8,838)

22,755,698
1,305,342
(529,522)

6,012,982
320,411
2,372,142

7,836,755
1,139,491
1,001,703

36,605,435
2,765,244
2,844,323

$ 23,531,518

8,705,535

9,977,949

42,215,002

Assets
Current assets
Cash and cash equivalents
Accounts receivable - net
Prepaid expenses
Due from other governments

$

Total current assets
Noncurrent assets
Construction in progress
Land, equipment, buildings, and improvements
Less: Accumulated depreciation
Total noncurrent assets
Total assets

Liabilities
Current liabilities
Accounts payable
Accrued liabilities
Due to other funds

Total liabilities

Net Position
Net invested in capital assets
Restricted - impact fees
Unrestricted
Total net position

The notes to the financial statements are an integral part of this statement.

18
West Point City Council

73

January 20, 2026

West Point City
Statement of Revenues, Expenses, and Changes in Fund Net Position
Proprietary Funds
For the Year Ended June 30, 2025

Business-Type Activities - Enterprise Funds
Waste
Water
Storm
Utility
Utility
Utility
Total
Operating Revenues
Charges for services
Connections, penalties, and other fees
Other income

$ 2,468,267
980
25,340

2,084,614
882
4,900

221,761
98
-

4,774,642
1,960
30,240

Total operating revenues

2,494,587

2,090,396

221,859

4,806,842

Operating Expenses
Personnel services
Contractual services
Maintenance and supplies
Depreciation and amortization

348,793
2,032,306
126,046
168,238

398,080
1,198,280
278,426
179,932

145,978
34,104
10,410
199,149

892,851
3,264,690
414,882
547,319

Total operating expenses

2,675,383

2,054,718

389,641

5,119,742

Operating income (loss)

(180,796)

35,678

(167,782)

(312,900)

Nonoperating Revenues (Expenses)
Gain/loss on sale of capital asset
Interest revenue
Impact fees
Grants
Transfers in
Transfers (out)
Developer contributions

9,524
107,889
10,660,926
513,684

115,205
87,570
1,001,257

91,261
182,506
383,451

215,990
377,965
10,660,926
1,898,392

Total nonoperating revenues (expenses)

11,292,023

1,204,032

657,218

13,153,273

Change in net position

11,111,227

1,239,710

489,436

12,840,373

Total net position - beginning

12,420,291

7,465,825

9,488,513

29,374,629

Total net position - ending

$ 23,531,518

8,705,535

9,977,949

42,215,002

The notes to the financial statements are an integral part of this statement.

19
West Point City Council

74

January 20, 2026

West Point City
Statement of Cash Flows
Proprietary Funds
For the Year Ended June 30, 2025

Waste
Utility
Cash flows from operating activities
Receipts from customers
Payments to suppliers
Payments to employees
Net cash provided (used) by operating activities

$

Business-Type Activities - Enterprise Funds
Water
Storm
Utility
Utility
Total

2,489,919
(1,058,177)
(335,198)
1,096,544

2,088,001
(1,652,232)
(381,882)
53,887

221,950
(64,735)
(141,294)
15,921

4,799,870
(2,775,144)
(858,374)
1,166,352

107,889
9,904,516
(800,000)
9,212,405

87,570
87,570

182,506
182,506

377,965
9,904,516
(800,000)
9,482,481

(10,728,354)

(37,110)

(39,663)

(10,805,127)

(10,728,354)

(37,110)

(39,663)

(10,805,127)

Cash flows from investing activities
Interest and dividends received
Net cash provided (used) by investing activities

9,524
9,524

115,205
115,205

91,262
91,262

215,991
215,991

Net increase (decrease) in cash and cash equivalents

(409,881)

219,552

250,026

59,697

Cash and cash equivalents - beginning

414,401

2,420,395

1,878,825

4,713,621

$

4,520

2,639,947

2,128,851

4,773,318

$

(180,796)

35,678

(167,782)

(312,900)

168,238
(4,668)
(4,566)
654
1,109,573
12,750
191
(4,832)
1,277,340

179,932
(2,395)
(130,689)
1,100
(37,328)
14,875
223
(7,509)
18,209

199,149
91
(3,560)
(978)
(17,270)
5,578
84
609
183,703

547,319
(6,972)
(138,815)
776
1,054,975
33,203
498
(11,732)
1,479,252

Cash flows from noncapital financing activities
Impact fees
Local grants
Due to other funds
Transfers from other funds
Transfers to other funds
Net cash provided (used) by noncapital financing activities
Cash flows from capital and related financing activities
Proceeds from sales of capital assets
Purchases of capital assets
Net cash provided (used) by capital and related financing
activities

Cash and cash equivalents - ending
Reconciliation of operating income to net cash provided
(used) by operating activities
Operating income (loss)
Adjustments to reconcile operating income to net cash
provided (used) by operating activities:
Depreciation expense
(Increase) decrease in accounts receivable
(Increase) decrease in prepaid expenses
(Increase) decrease in net pension asset
(Increase) decrease in deferred outflows
Increase (decrease) in accounts payable
Increase (decrease) in net pension liability
Increase (decrease) in deferred inflows
Increase (decrease) in accrued liabilities
Total adjustments
Net cash provided (used) by operating activities

$

1,096,544

53,887

15,921

1,166,352

Noncash capital and financing activities:
Contribution of capital assets from private developers

$

513,684

1,001,257

383,451

1,898,392

The notes to the financial statements are an integral part of this statement.

20

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January 20, 2026

NOTES TO FINANCIAL STATEMENTS

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January 20, 2026

West Point City
Notes to Financial Statements
For the Year Ended June 30, 2025
Note 1 - Summary of Significant Accounting Policies
West Point City (the City) was incorporated in 1935. The City operates under a manager/council
form of government and provides the following services as authorized by its charter: public
safety, streets and highways, public utilities, parks and recreation, and general administrative
services. The financial statements of West Point City have been prepared in conformity with
generally accepted accounting principles (GAAP) as applied to governmental units. The
Governmental Accounting Standards Board (GASB) is the accepted standard-setting body for
establishing governmental accounting and financial reporting principles. The following is a
summary of the more significant policies.
A. Reporting entity
The City is a municipal corporation governed by an elected mayor and a five member council.
The accompanying financial statements present the government and its component units, entities
for which the City is considered to be financially accountable. Blended component units are, in
substance, part of the primary government’s operations, even though they are legally separate
entities. Thus, blended component units are appropriately presented as funds of the primary
government. Each discretely presented component unit is reported in a separate column in the
government-wide financial statements to emphasize that it is legally separate from the
government.
Blended component units. The following entities are blended in the accompanying basic
financial statements:
West Point City Redevelopment Agency (CRDA)
Blending means that component unit balances and transactions are combined with balances and
transactions of the primary government. Although legally separate from the City, the above
component unit is blended because they are governed by boards comprised of the City council
members. The City retains fiscal responsibility for this entity. This entity is reported as a special
revenue fund.
B. Description of Government-wide and fund financial statements
The government-wide financial statements (i.e., the statement of net position and the statement of
changes in net position) report information on all of the non-fiduciary activities of the primary
government and its component units. For the most part, the effect of interfund activity has been
removed from these statements. Governmental activities , which normally are supported by taxes
and intergovernmental revenues, are reported separately from business-type activities , which rely
to a significant extent on fees and charges for support. Likewise, the primary government is
reported separately from certain legally separate component units for which the primary
government is financially accountable.

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West Point City
Notes to Financial Statements-continued
For the Year Ended June 30, 2025
Note 1 - Summary of Significant Accounting Policies - continued
C. Basis of presentation - government-wide financial statements
While separate government-wide and fund statements are presented, they are interrelated. The governmental
activities column incorporates data from governmental funds and internal service funds, while business-type
activities incorporate data from the government's enterprise funds. Separate financial statements are provided
for governmental funds, proprietary funds, and fiduciary funds, even though the latter are excluded from
government-wide financial statements.
As a general rule, the effect of interfund activity has been eliminated from the government-wide financial
statements. Exceptions to this general rule are: 1) reasonable allocation of costs where the amounts are
reasonably equivalent in value to the interfund services provided and 2) other charges between the
government’s General Fund and utility functions and various other functions of the government. Elimination
of these charges would distort the direct costs and program revenues reported for the various functions
concerned.
D. Basis of presentation - fund financial statements
The fund financial statements provide information about the government's funds, including its fiduciary funds
and blended component units. Separate statements for each fund category - governmental, proprietary, and
fiduciary - are presented. The emphasis of fund financial statements is on major governmental and enterprise
funds, each displayed in a separate column. All remaining governmental and enterprise funds are aggregated
and reported as nonmajor funds. Major individual governmental and enterprise funds are reported as separate
columns in the fund financial statements.
The City reports the following major governmental funds:
The general fund is the City’s primary operating fund. It accounts for all financial resources of the
general government, except those required to be accounted for in another fund.
The special revenue fund is used to account for the proceeds of specific revenue sources, impact fees,
that are legally restricted for the construction and maintenance of infrastructure assets of the City.

The capital projects fund is used to account for financial resources used in the acquisition and
construction of major capital improvements.
The debt service fund is used to account for the accumulation of resources for, and the payment of,
general long-term debt principal, interest, and related costs (other than those of the proprietary funds).
The CDRA fund is used to account for redevelopment agency transactions conducted by the City,
including property acquisition, site improvements, preparation, cost, installation of public
improvements, and administration cost.

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West Point City
Notes to Financial Statements-continued
For the Year Ended June 30, 2025
Note 1 - Summary of Significant Accounting Policies - continued
The City reports the following major enterprise funds:
The waste utility fund accounts for the operations of the City's sewer system.
The water utility fund accounts for the operations of the City's water system.
The storm water utility fund accounts for the operations of the City's storm drain system.
During the course of operations, the government has activity between funds for various purposes. Any
residual balances outstanding at year end are reported as due to/from other funds and advances to/from other
funds. While these balances are reported in fund financial statements, certain eliminations are made in the
preparation of the government-wide financial statements. Balances between the funds included in
governmental activities (i.e., the governmental and internal service funds) are eliminated so that only the net
amount is included as internal balances in the governmental activities column. Similarly, balances between
the funds included in business-type activities (i.e., the enterprise funds) are eliminated so that only the net
amount is included as internal balances in the business-type activities column.
Further, certain activity occurs during the year involving transfers of resources between funds. In fund
financial statements, these amounts are reported at gross amounts as transfers in/out. While reported in fund
financial statements, certain eliminations are made in the preparation of the government-wide financial
statements. Transfers between the funds included in governmental activities are eliminated so that only the net
amount is included as transfers in the governmental activities column. Similarly, balances between the funds
included in business-type activities are eliminated so that only the net amount is included as transfers in the
business-type activities column.
E. Measurement focus and basis of accounting
The accounting and financial reporting treatment is determined by the applicable measurement focus and
basis of accounting. Measurement focus indicates the type of resources being measured such as current
financial resources or economic resources . The basis of accounting indicates the timing of transactions or
events for recognition in the financial statements.
The government-wide financial statements are reported using the economic resources measurement focus and
the accrual basis of accounting . Revenues are recorded when earned and expenses are recorded when a
liability is incurred regardless of the timing of related cash flows. Property taxes are recognized as revenues in
the year for which they are levied. Grants and similar items are recognized as revenue as soon as all eligibility
requirements imposed by the provider have been met.

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West Point City
Notes to Financial Statements-continued
For the Year Ended June 30, 2025
Note 1 - Summary of Significant Accounting Policies - continued
The governmental fund financial statements are reported using the current financial resources measurement
focus and the modified accrual basis of accounting . Revenues are recognized as soon as they are both
measurable and available. Revenues are considered to be available when they are collectible within the
current period, or soon enough thereafter, to pay liabilities of the current period. For this purpose, the
government considers revenues to be available if they are collected within 60 days of the end of the current
fiscal period. Expenditures generally are recorded when a liability is incurred, as under accrual accounting.
However, debt service expenditures, as well as expenditures related to compensated absences, and claims and
judgments, are recorded only when payment is due. General capital asset acquisitions are reported as
expenditures in governmental funds. Issuance of long-term debt and acquisition under capital leases are
reported as other financing sources.
Property taxes, sales taxes, franchise taxes, licenses, and interest associated with the current fiscal period are
all considered to be susceptible to accrual and so have been recognized as revenues of the current fiscal
period. Entitlements are recorded as revenues when all eligibility requirements are met, including any time
requirements, and the amount is received during the period or within the availability period for this revenue
source (within 60 days of year end). Expenditure driven grants are recognized as revenue when the qualifying
expenditures have been incurred and all other eligibility requirements have been met, and the amount is
received during the period or within the availability period for this revenue source (within 60 days of year
end). All other revenue items are considered to be measurable and available only when cash is received by the
government.
F. Assets, liabilities, deferred outflows/inflows of resources, and net position/fund balance
1. Deposits and investments
The City’s cash and cash equivalents are considered to be cash on hand, demand deposits, and short-term
investments with original maturities of three months or less from the date of acquisition.
State statutes authorize the City to invest in obligations of the U.S. Treasury, commercial paper, corporate
bonds, repurchase agreements, and the State Treasurer’s Investment Pool.
Investments for the City are reported at fair value. The State Treasurer’s Investment Pool operates in
accordance with appropriate state laws and regulations. The reported value of the pool is the same as the fair
value of the pool shares.
Certain resources of the City’s governmental funds are set aside for repayment of debt, capital projects,
impact fees, and cemetery perpetual care.

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January 20, 2026

West Point City
Notes to Financial Statements-continued
For the Year Ended June 30, 2025
Note 1 - Summary of Significant Accounting Policies - continued
2. Prepaid items
Certain payments to vendors reflect costs applicable to future accounting periods and are recorded as prepaid
items in both the government-wide and fund financial statements. The cost of prepaid items is recorded as
expenditures/expenses when consumed rather than when purchased.
3. Receivables
All trade, property, sales, and franchise tax receivables are shown net of an allowance for uncollectable.
Trade accounts receivable in excess of 180 days comprise the trade accounts receivable allowance for
uncollectable.
Property taxes are collected by the County Treasurer and remitted to the City shortly after collection.
Property taxes are levied based on property values as of January 1st of each year, with liens posted as of the
same date. Taxes are due and payable on November 1st and delinquent after 12 o'clock noon on November
30th of each year.
Sales taxes are collected by the State Tax Commission and remitted to the City monthly.
Franchise taxes are collected by telephone, natural gas and electric utilities, and by cable TV operations and
are remitted to the City monthly.

This section intentionally left blank.

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West Point City
Notes to Financial Statements-continued
For the Year Ended June 30, 2025
Note 1 - Summary of Significant Accounting Policies - continued
4. Capital assets
Capital assets, which include property, plant, equipment, and infrastructure assets (e.g., roads, sidewalks, and
similar items), are reported in the applicable government or business-type activities columns in the
government-wide financial statements. Capital assets are defined by the government as assets with an initial,
individual cost of more than $5,000 and an estimated useful life in excess of two years. Such assets are
recorded at historical cost or estimated historical cost if purchased or constructed. Donated capital assets are
recorded at estimated fair market value at the date of donation.
Interest incurred during the construction phase of capital assets of enterprise funds is included as part of the
capitalized value of the assets constructed. The amount of interest capitalized depends on the specific
circumstances.
In the case of the initial capitalization of general infrastructure assets (i.e., those reported by governmental
activities), the government chose to include all such items regardless of their acquisition date or amount. The
government was able to estimate the historical cost for the initial reporting of these assets through back
trending (i.e., estimating the current replacement cost of the infrastructure to be capitalized and using an
appropriate price-level index to deflate the cost to the acquisition year or estimated acquisition year). As the
government constructs or acquires additional capital assets each period, including infrastructure assets, they
are capitalized and reported at historical cost. The reported value excludes normal maintenance and repairs
which are essentially amounts spent in relation to capital assets that do not increase the capacity or efficiency
of the item or increase its estimated useful life. Donated capital assets are recorded at their estimated fair
value at the date of donation.
Land and construction in progress are not depreciated. Property, plant, equipment, and infrastructure of the
primary government, as well as the component units, is depreciated using the straight line method over the
following estimated useful lives:
Assets
Buildings and improvements
Sewer collection system
Water distribution system
Infrastructure and improvements
Machinery and equipment
Other improvements

Years
20 - 50
50
50
20 - 40
5 - 10
10 - 40

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January 20, 2026

West Point City
Notes to Financial Statements-continued
For the Year Ended June 30, 2025
Note 1 - Summary of Significant Accounting Policies - continued
5. Unearned revenue
Unearned revenue for the City represents amounts received on grants whose purpose restrictions have not
been met. Revenue is recognized on restricted grants only when all restrictions on those funds are satisfied.
6. Deferred outflows/inflows of resources
In addition to assets, the statement of financial position will sometimes report a separate section for deferred
outflows of resources. This separate financial statement element, deferred outflows of resources, represents a
consumption of net position that applies to future periods and so will not be recognized as an outflow of
resources (expense/ expenditure) until then.
In addition to liabilities, the statement of financial position will sometimes report a separate section for
deferred inflows of resources. This separate financial statement element, deferred inflows of resources,
represents an acquisition of net position that applies to future periods and so will not be recognized as an
inflow of resources (revenue) until that time. Property taxes to be collected in November were unavailable in
the current fiscal year. This amount is deferred and recognized as an inflow of resources in the period that the
amounts become available.
7. Long-term obligations
In the government-wide financial statements and proprietary fund types in the fund financial statements, longterm debt and other long-term obligations are reported as liabilities in the applicable governmental activities,
business-type activities, or proprietary fund type statement of net position. Bond premiums and discounts, as
well as issuance costs, are deferred and amortized over the life of the bonds using the effective interest
method. Bonds payable are reported net of the applicable bond premium or discount. Bond issuance costs are
reported as deferred charges and amortized over the term of the related debt.

In the fund financial statements, governmental fund types recognize bond premiums and discounts, as well as
bond issuance costs, during the current period. The face amount of debt issued is reported as other financing
sources. Premiums received on debt issuances are reported as other financing sources while discounts on debt
issuances are reported as other financing uses. Issuance costs, whether or not withheld from the actual debt
proceeds received, are reported as debt service expenditures.
8. Pensions
For purposes of measuring the net pension liability, deferred outflows of resources and deferred inflows of
resources related to pensions, and pension expense, information about the fiduciary net position of the Utah
Retirement Systems Pension Plan (URS) and additions to/ deductions from URS's fiduciary net position have
been determined on the same basis as they are reported by URS. For this purpose, benefit payments
(including refunds of employee contributions) are recognized when due and payable in accordance with the
benefit terms. Investments are reported at fair value.

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January 20, 2026

West Point City
Notes to Financial Statements-continued
For the Year Ended June 30, 2025
Note 1 - Summary of Significant Accounting Policies - continued
9. Net position flow assumption
Sometimes the government will fund outlays for a particular purpose from both restricted (e.g., restricted
bond or grant proceeds) and unrestricted resources. In order to calculate the amounts to report as restricted –
net position and unrestricted – net position in the government-wide and proprietary fund financial statements,
a flow assumption must be made about the order in which the resources are considered to be applied. It is the
government’s policy to consider restricted – net position to have been depleted before unrestricted – net
position is applied.
10. Fund balance flow assumptions
Sometimes the government will fund outlays for a particular purpose from both restricted and unrestricted
resources (the total of committed, assigned, and unassigned fund balance). In order to calculate the amounts to
report as restricted, committed, assigned, and unassigned fund balance in the governmental fund financial
statements, a flow assumption must be made about the order in which the resources are considered to be
applied. It is the government’s policy to consider restricted fund balance to have been depleted before using
any of the components of unrestricted fund balance. Further, when the components of unrestricted fund
balance can be used for the same purpose, committed fund balance is depleted first, followed by assigned fund
balance. Unassigned fund balance is applied last.

11. Fund balance/net position policies
Government-wide financial statements
Equity is classified in the government-wide financial statements as net position and is displayed in three
components:
Net investment in capital assets - Capital assets including restricted capital assets, net of accumulated
depreciation and reduced by the outstanding balance of any bonds, mortgages, notes or other borrowings
that are attributable to the acquisition, construction, or improvement of those assets.
Restricted net position - Net position with constraints placed on the use either by (1) external groups
such as creditors, grantors, contributors, or laws or regulations of other governments; or (2) law through
constitutional provisions or enabling legislation.
Unrestricted net position - All other net position that does not meet the definition of "restricted" or "net
investment in capital assets."

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West Point City Council

84

January 20, 2026

West Point City
Notes to Financial Statements-continued
For the Year Ended June 30, 2025
Note 1 - Summary of Significant Accounting Policies - continued
11. Fund balance/net position policies - continued
Fund financial statements
In the fund financial statements governmental fund equity is classified as fund balance. Fund balance is
further classified as Nonspendable, Restricted, Committed, Assigned, or Unassigned. Descriptions of each
follow:
Nonspendable fund balance - Amounts that cannot be spent because they are either (a) not in spendable
form, or (b) legally or contractually required to be maintained intact.
Restricted fund balance - Amounts restricted by enabling legislation. Also reported if, (a) externally
imposed by creditors, grantors, contributors, or laws or regulations of other governments, or (b) imposed
by law through constitutional provisions or enabling legislation.
Committed fund balance - Amounts that can only be used for specific purposes pursuant to constraints
imposed by formal action of the government's highest level of decision making authority, the City
Council. The commitment can only be removed through the same action.
Assigned fund balance - Amounts that are constrained by the government's intent to be used for specific
purposes, but are neither restricted nor committed. This intent is expressed by either the City Council or
delegated by the City Council to the City Manager. This also includes all remaining amounts that are
reported in governmental funds, other than the General Fund, that are not classified as nonspendable,
restricted, nor committed or in the General Fund, that are intended to be used for specific purposes.
Unassigned fund balance - Residual classification of the General Fund. This classification represents
fund balance that has not been assigned to other funds and that has not been restricted, committed, or
assigned to a specific purpose within the General Fund.
It is the City's policy to apply expenditures first to committed fund balance, then assigned, and finally
unassigned.
G. Revenues and expenditures/expenses
1. Program revenues
Amounts reported as program revenues include 1) charges to customers or applicants who purchase, use, or
directly benefit from goods, services, or privileges provided by a given function or segment and 2) grants and
contributions (including special assessments) that are restricted to meeting the operational or capital
requirements of a particular function or segment. All taxes, including those dedicated for specific purposes,
and other internally dedicated resources are reported as general revenues rather than as program revenues.

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January 20, 2026

West Point City
Notes to Financial Statements-continued
For the Year Ended June 30, 2025
Note 1 - Summary of Significant Accounting Policies - continued
2. Property taxes
Property taxes attach as an enforceable lien on real property on January 1st of each year. Taxes are levied on
property owners in July and are payable by November 30th. Collections are periodically distributed to the
taxing entities, with final settlement due March 31st of the subsequent year. The City records a receivable and
deferred revenue for delinquent taxes, but no allowance for doubtful accounts is made as uncollected taxes are
deemed to be substantially collectible or recoverable through foreclosure.
3. Compensated absences
City employees are granted vacation and sick leave in varying amounts based on length of service. Unused
vacation up to 240 hours may carryover into the next year and is paid upon termination.
Sick leave shall be paid for any unused sick leave if the employee has been employed full-time for 5 years or
more. The City will pay one-third the outstanding balance at the employee's last pay rate.
The government's policy permits employees to accumulate earned but unused vacation benefits, which are
eligible for payment upon separation from government service. The liability for such leave is reported as
incurred in the government-wide and proprietary fund financial statements. A liability for those amounts is
recorded in the governmental funds only if the liability has matured as a result of employee resignations or
retirements. The liability for compensated absences includes salary-related benefits, where applicable.
4. Proprietary funds: operating and nonoperating revenues and expenses
Proprietary funds distinguish operating revenues and expenses from nonoperating items. Operating revenues
and expenses generally result from providing services and producing and delivering goods in connection with
a proprietary fund’s principal ongoing operations. The principal operating revenues of the utility funds are
charges to customers for sales and services. Operating expenses for enterprise funds include the cost of sales
and services, administrative expenses, and depreciation on capital assets. All revenues and expenses not
meeting this definition are reported as nonoperating revenues and expenses.

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West Point City Council

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January 20, 2026

West Point City
Notes to Financial Statements-continued
For the Year Ended June 30, 2025
Note 2 - Stewardship, Compliance, and Accountability
A. Budgetary information
Budgets are prepared and adopted, in accordance with State law, by West Point City Council on a basis
consistent with accounting principles generally accepted in the United States of America. Annual
appropriated budgets are adopted for the general, special revenue, capital projects, and debt service funds.
Tentative budgets must be adopted on or before June 22nd for the following fiscal year, beginning July 1st.
Final adoption of the budget must be no later than August 17th. Budgets may be increased by resolution of
the City Council at any time during the year. A public hearing must be held regarding any proposed increase
in a fund's appropriations. The budget is adopted by fund, function, and department. The government's
department heads may make transfers of appropriations within a department. Transfers of appropriations
between departments require the approval of the City Council. The legal level of budgetary control is the
function level. Appropriations lapse at June 30th.

Budgets for the General Fund, Special Revenue Funds and Capital Projects Funds are prepared on the
modified accrual basis of accounting. Encumbrances are used only as an internal management control device
during the year. Appropriations lapse at year end. Therefore encumbrances are not reflected in the
accompanying financial statements. However, encumbrances generally are reappropriated and honored as
part of the following year's budget. The Council made several supplemental budgetary appropriations
throughout the year. Budget and actual statements for funds reported as major are included in this report.
The supplemental budgetary appropriations made in nonmajor funds were not material. During the current
year, there were no expenditures that exceeded appropriations.
Utah State law allows for the accumulation of a fund balance in the general fund in an amount equal to 35%
of the total current year revenue of the General Fund. In the event that the fund balance, at the end of the
fiscal year, is in excess of that allowed, the City has one year, to determine an appropriate use and then the
excess must be included as an available resource in the General Fund budget. At year end, the City's
unassigned general fund balance was $1,905,306 which is 33.43% of current year revenue.

This section intentionally left blank.

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West Point City Council

87

January 20, 2026

West Point City
Notes to Financial Statements-continued
For the Year Ended June 30, 2025
Note 3 - Detailed Notes on all Funds
A. Deposits and investments
The City follows the requirements of the Utah Money Management Act (Utah Code , Title 51, Chapter 7) in
handling its depository and investment transactions. The Act requires the depositing of Entity funds in a
qualified depository. The Act defines a qualified depository as any financial institution whose deposits are
insured by an agency of the Federal Government and which has been certified by the State Commissioner of
Financial Institutions as meeting the requirements of the Act and adhering to the rules of the Utah Money
Management Council.
Deposits
Custodial Credit Risk - Deposits - Custodial credit risk for deposits is the risk that in the event of a bank
failure, the local government's deposits may not be recovered. The local government's policy for managing
custodial credit risk is to adhere to the Money Management Act. As of June 30, 2025, $45,529 of the local
government's bank balances of $295,529 were uninsured and uncollateralized.
Investments
The State of Utah Money Management Council has the responsibility to advise the State Treasurer about
investment policies, promote measures and rules that will assist in strengthening the banking and credit
structure of the state, and review the rules adopted under the authority of the State of Utah Money
Management Act that relate to the deposit and investment of public funds.
The Money Management Act defines the types of securities authorized as appropriate investments for the
City’s funds and the conditions for making investment transactions. Investment transactions may be
conducted only through qualified depositories, certified dealers, or directly with issuers of the investment
securities.
Statutes authorize the City to invest in negotiable or nonnegotiable deposits of qualified depositories and
permitted negotiable depositories; repurchase and reverse repurchase agreements; commercial paper that is
classified as “first tier” by two nationally recognized statistical rating organizations; bankers’ acceptances;
obligations of the United States Treasury including bills, notes, and bonds; obligations, other than mortgage
derivative products, issued by U.S. government sponsored enterprises (U.S. Agencies) such as the Federal
Home Loan Bank System, Federal Home Loan Mortgage Corporation (Freddie Mac), and Federal National
Mortgage Association (Fannie Mae); bonds, notes, and other evidence of indebtedness of political
subdivisions of the State; fixed rate corporate obligations and variable rate securities rated “A” or higher, or
the equivalent of “A” or higher, by two nationally recognized statistical rating organizations; shares or
certificates in a money market mutual fund as defined in the Money Management Act; and the Utah State
Public Treasurers’ Investment Fund.

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January 20, 2026

West Point City
Notes to Financial Statements-continued
For the Year Ended June 30, 2025
Note 3 - Detailed Notes on all Funds - continued
The Utah State Treasurer’s Office operates the Public Treasurers’ Investment Fund (PTIF). The PTIF is
available for investment of funds administered by any Utah public treasurer and is not registered with the SEC
as an investment company. The PTIF is authorized and regulated by the Money Management Act (Utah Code
, Title 51, Chapter 7). The Act established the Money Management Council which oversees the activities of
the State Treasurer and the PTIF and details the types of authorized investments. Deposits in the PTIF are not
insured or otherwise guaranteed by the State of Utah, and participants share proportionally in any realized
gains or losses on investments.
The PTIF operates and reports to participants on an amortized cost basis. The income, gains, and losses of the
PTIF, net of administration fees, are allocated based upon the participant’s average daily balance. The fair
value of the PTIF investment pool is approximately equal to the value of the pool shares.
Fair Value of Investments - The City measures and records its investments using fair value measurement
guidelines established by generally accepted accounting principles. These guidelines recognize a three-tiered
fair value hierarchy, as follows:
Level 1: Quoted prices for identical investments in active markets;
Level 2: Observable inputs other than quoted market prices; and,
Level 3: Unobservable inputs.
Total investments measured at fair value
Investments by fair value level
Level 1
Level 2
Level 3
Utah Public Treasurers' Investment Fund
$
22,415,087
Total investments measured at fair value
$
22,415,087
Debt and equity securities classified in Level 1 are valued using prices quoted in active markets for those
securities. Debt and equity securities classified in Level 2 are valued using the following approaches:
• U.S. Treasuries, U.S. Agencies, and Commercial Paper: quoted prices for identical securities in markets that
are not active;
• Corporate and Municipal Bonds: quoted prices for similar securities in active markets;
• Money Market, Bond, and Equity Mutual Funds: published fair value per share (unit) for each fund;
• Utah Public Treasurers’ Investment Fund: application of the December 31st fair value factor, as calculated
by the Utah State Treasurer, to the Entity’s average daily balance in the Fund.

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89

January 20, 2026

West Point City
Notes to Financial Statements-continued
For the Year Ended June 30, 2025
Note 3 - Detailed Notes on all Funds - continued
Interest rate risk is the risk that changes in interest rates will adversely affect the fair value of an investment.
The City’s policy for managing its exposure to fair value loss arising from increasing interest rates is to
comply with the State’s Money Management Act. Section 51-7-11 of the Money Management Act requires
that the remaining term to maturity of investments may not exceed the period of availability of the funds to be
invested. The Act further limits the remaining term to maturity on all investments in commercial paper,
bankers’ acceptances, fixed rate negotiable deposits, and fixed rate corporate obligations to 270 days - 15
months or less. The Act further limits the remaining term to maturity on all investments in obligations of the
United States Treasury; obligations issued by U.S. government sponsored enterprises; and bonds, notes, and
other evidence of indebtedness of political subdivisions of the State to 5 years. In addition, variable rate
negotiable deposits and variable rate securities may not have a remaining term to final maturity exceeding 3
years.
As of June 30, 2025, the City's investments had the following maturities:
Investment Maturities (in years)
Less than 1
1-5
6 or more
$ 22,415,087
$ 22,415,087
-

Investments by fair value level
Utah Public Treasurers' Investment Fund
Total investments measured at fair value

Credit risk is the risk that an issuer or other counterparty to an investment will not fulfill its obligations. The
City’s policy for reducing its exposure to credit risk is to comply with the State’s Money Management Act, as
previously discussed.
Investments by fair value level
Utah Public Treasurers' Investment Fund
Total investments measured at fair value

AA
$
$

Quality Ratings
A
-

Unrated
22,415,087
22,415,087

Concentration of credit risk is the risk of loss attributed to the magnitude of a government’s investment in a
single issuer. The City’s policy for reducing this risk of loss is to comply with the Rules of the Money
Management Council. Rule 17 of the Money Management Council limits investments in a single issuer of
commercial paper and corporate obligations to 5-10% depending upon the total dollar amount held in the
portfolio.
Custodial Credit Risk - Investments - For an investment, this is the risk that, in the event of the failure of the
counterparty, the government will not be able to recover the value of its investments that are in the possession
of an outside party. The local government is authorized to invest in the Utah Public Treasurer's Investment
Fund (PTIF), an external pooled investment fund managed by the Utah State Treasurer and subject to the Act
and Council requirements. The PTIF is not registered with the SEC as an investment company, and deposits
in the PTIF are not insured or otherwise guaranteed by the State of Utah. The PTIF operates and reports to
participants on an amortized cost basis. The income, gains, and losses, net of administration fees, of the PTIF
are allocated based upon the participants' average daily balances.

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90

January 20, 2026

West Point City
Notes to Financial Statements-continued
For the Year Ended June 30, 2025
Note 3 - Detailed Notes on all Funds - continued
B. Receivables
Receivables as of year end for the government's general and enterprise funds are as follows:
Accounts
Less: Allowance for uncollectable
Due from other governments
Property tax
Sales and energy tax
B & C road revenue
Deferred property tax revenue
Deferred other
Franchise tax
Telecommunications
Other

Governmental
$
7,201
505,162
135,490
873,430
164,000
61,315
4,683
172,984

Enterprise
419,332
(15,047)
4,072,391
-

Total
419,332
(15,047)
4,072,391
7,201
505,162
135,490
873,430
164,000
61,315
4,683
172,984

$ 1,924,265

4,476,676

6,400,941

Governmental funds report deferred revenue in connection with receivables for revenues that are not
considered to be available to liquidate liabilities of the current period.
Governmental funds also defer revenue recognition in connection with resources that have been received, but
not yet earned. At the end of the current fiscal year, the various components of deferred revenue and
unearned revenue reported in the governmental funds were as follows:

Property taxes
Government Reimbursement

Unavailable
$ 873,430
164,000

Unearned
-

Total deferred / unearned revenue for
governmental funds

$ 1,037,430

-

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West Point City Council

91

January 20, 2026

West Point City
Notes to Financial Statements-continued
For the Year Ended June 30, 2025
Note 3 - Detailed Notes on all Funds - continued
C. Capital assets
Capital asset activity for the year ended June 30, 2025 was as follows:
Primary government

Beginning

Governmental activities

Balance

Ending
Increases

Decreases

Balance

Capital assets not being depreciated:
Land

$ 12,414,743

-

-

12,414,743

69,361

774,041

-

843,402

12,484,104

774,041

-

13,258,145

Buildings

2,163,653

-

-

2,163,653

Improvements

2,703,562

-

-

2,703,562

Construction in progress
Total capital assets not being depreciated
Capital assets being depreciated

Machinery and equipment

1,795,234

177,832

(1,500)

1,971,566

Infrastructure

35,399,224

6,254,336

-

41,653,560

Total capital assets being depreciated

42,061,673

6,432,168

(1,500)

48,492,341

1,465,238

70,232

-

1,535,470

Less accumulated depreciation for
Buildings
Improvements

860,695

57,231

-

917,926

Machinery and equipment

1,491,103

101,964

(1,500)

1,591,567

Infrastructure

5,647,749

851,910

-

6,499,659

Total accumulated depreciation

9,464,785

1,081,337

(1,500)

10,544,622

32,596,888
$ 45,080,992

5,350,831
6,124,872

-

37,947,719
51,205,864

-

-

158,040

Total capital assets, being depreciated, net
Governmental activities capital assets, net
Business-type activities
Capital assets not being depreciated
Land

$

Water rights

158,040
138,000

356,573

-

494,573

Construction in progress

6,914,019

10,660,926

-

17,574,945

Total capital assets not being depreciated
Capital assets being depreciated
Buildings
Improvements

7,210,059

11,017,499

-

18,227,558

60,000
21,948,265

1,548,392

-

60,000
23,496,657

728,106

138,546

-

866,652

22,736,371

1,686,938

-

24,423,309

41,985

1,905

-

43,890

4,835,277

508,530

-

5,343,807

620,854

36,884

-

657,738

5,498,116

547,319

-

6,045,435

17,238,255
$ 24,448,314

1,139,619
12,157,118

-

18,377,874
36,605,432

Machinery and equipment
Total capital assets being depreciated
Less accumulated depreciation for
Buildings
Improvements
Machinery and equipment
Total accumulated depreciation
Total capital assets, being depreciated, net
Business-type activities capital assets, net

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West Point City Council

92

January 20, 2026

West Point City
Notes to Financial Statements-continued
For the Year Ended June 30, 2025
Note 3 - Detailed Notes on all Funds - continued
C. Capital assets - continued
Depreciation expense was charged to functions/programs of the primary government as follows:
Governmental activities
General government
Public works
Parks and community services

$

Total depreciation expense - governmental activities

223,550
760,989
96,798
1,081,337

Business-type activities
Waste Utility
Water Utility
Storm Water Utility

168,238
179,932
199,149

Total depreciation expense - business-type activities

547,319

Total depreciation expense

$ 1,628,656

D. Interfund transfers
Transfers Out

Transfers In
Special Revenue Fund

Capital

Waste

Revenue

Projects

Utility

Water

Fund

Fund

Fund

Fund

Fund

Total

645,796

-

-

-

-

645,796

Capital projects

650,000

-

-

-

-

650,000

CDRA Fund

576,000

-

-

-

-

576,000

1,871,796

-

-

-

-

1,871,796

Total transfer in

$

Special
General

$

Interfund receivables and payables are created when expenditures are paid by one fund on behalf of another.
In addition, allocations of expenditures between funds are recorded as due to/from until paid. Transfers
between funds are to fund operating expenditures and capital projects.
During the year, transfers are used to 1) move revenues from the fund with collection authorization to the
debt service fund as debt service principal and interest payments become due, 2) move general fund
resources to provide an annual subsidy to the capital projects fund, and 3) move revenues from the general
fund relating to Class C roads to the special revenue fund.

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93

January 20, 2026

West Point City
Notes to Financial Statements-continued
For the Year Ended June 30, 2025
Note 3 - Detailed Notes on all Funds - continued
E. Long-term debt
Long-term liability activity for the year ended June 30, 2025 was as follows:
Beginning
Balance

Additions

Reductions

Ending

Due Within

Balance

One Year

Governmental activities
Revenue bonds

6,039,000

-

(419,000)

5,620,000

-

Net pension liability

168,969

-

83,672

252,641

-

Compensated absences

103,259

97,007

(70,942)

129,324

103,459

6,311,228

97,007

(406,270)

6,001,965

103,459

Total long-term liabilities

$

$

Beginning
Balance

Additions

Reductions

Ending

Due Within

Balance

One Year

Business-type activities
Net pension liability

$

Compensated absences
Total long-term liabilities

$

97,198

-

33,203

130,401

-

80,953

27,869

(38,549)

70,273

56,218

178,151

27,869

(5,346)

200,674

56,218

Final Maturity
Date

Current
Outstanding

Revenue bonds issued at June 30, 2025 consist of the following:
Series
2022

2016

Purpose

Original
Amount

Interest Rate
Range

Sales tax revenue bonds. Used to finance the
acquisition and construction of major capital
facilities.

$

6,055,000

5.07%

2038

Sales tax revenue bonds. Used to finance the
acquisition and construction of major capital
facilities.

$

1,136,000

3.590%

2026

$

132,000
$

Years

5,488,000

5,620,000

Tax Revenue Bonds

Ending

Principal

Interest

June 30
2026

$

438,000

275,223

2027

322,000

254,565

2028

338,000

237,834

2029

356,000

220,241

2030

375,000

201,710

2029-2033

1,704,000

906,009

2034-2038
Total

2,087,000
5,620,000

335,735
2,431,317

$

39
West Point City Council

94

January 20, 2026

West Point City
Notes to Financial Statements-continued
For the Year Ended June 30, 2025
Note 4 - Other Information
A. Risk management
The City is exposed to various risks of loss related to torts; theft of, damage to, and destruction of assets;
errors and omissions; and natural disasters for which the government carries commercial insurance.
Amounts received or receivable from grantor agencies are subject to audit and adjustment by grantor
agencies, principally the federal government. Any disallowed claims, including amounts already collected,
may constitute a liability of the applicable funds. The amount, if any, of expenditures which may be
disallowed by the grantor cannot be determined at this time although the City expects such amounts, if any, to
be immaterial.
B. Pension plans
General Information about the Pension Plan
Plan description : Eligible plan participants are provided with pensions through the Utah Retirement
Systems. The Utah Retirement Systems are comprised of the following pension trust funds:
Defined benefit plans:
· Public Employees Noncontributory Retirement System (Noncontributory System); is a multiple
employer, cost sharing, public employee retirement system.
· Tier 2 Public Employees Contributory Retirement System (Tier 2 Public Employees System); is a
multiple employer, cost sharing, public employee retirement system.
The Tier 2 Public Employees System became effective July 1, 2011. All eligible employees beginning on or
after July 1, 2011, who have no previous service credit with any of the Utah Retirement Systems, are
members of the Tier 2 Retirement System.

This space intentionally left blank

40
West Point City Council

95

January 20, 2026

West Point City
Notes to Financial Statements-continued
For the Year Ended June 30, 2025
Note 4 - Other Information - continued
B. Pension plans - continued
The Utah Retirement Systems (Systems) are established and governed by the respective sections of Title 49
of the Utah Code Annotated 1953, as amended. The Systems’ defined benefit plans are amended statutorily
by the State Legislature. The Utah State Retirement Office Act in Title 49 provides for the administration of
the Systems under the direction of the Board, whose members are appointed by the Governor. The Systems
are fiduciary funds defined as pension (and other employee benefit) trust funds. URS is a component unit of
the State of Utah. Title 49 of the Utah Code grants the authority to establish and amend the benefit terms.
URS issues a publicly available financial report that can be obtained by writing Utah Retirement Systems,
560 E. 200 S, Salt Lake City, Utah 84102 or visiting the website: www.urs.org/general/publications.
Benefits provided: URS provides retirement, disability, and death benefits. Retirement benefits are as
follows:
Summary of Benefits by System
Final
Average
Years of service required
Salary
and/or age eligible for benefit
System
Highest 3 30 years any age
Nonyears
contributory
25 years any age *
20 years age 60*
10 years age 62*
4 years age 65
Highest 5 35 years any age
Tier 2
years
Public
20 years any age 60*
Employees
10 years age 62*
System
4 years age 65

Benefit percent per year of
service
2.0% per year all years

COLA**
Up to 4%

1.5% per year all years

Up to 2.5%

* Actuarial reductions are applied.
** All post-retirement cost-of-living adjustments are non-compounding and are based on the original
benefit except for Judges, which is a compounding benefit. The cost-of-living adjustments are also limited
to the actual Consumer Price Index (CPI) increase for the year, although unused CPI increases not met may
be carried forward to subsequent years.
Contribution Rate Summary: As a condition of participation in the Systems, employers and/or employees
are required to contribute certain percentages of salary and wages as authorized by statute and specified by
the URS Board. Contributions are actuarially determined as an amount that, when combined with employee
contributions (where applicable), is expected to finance the costs of benefits earned by employees during the
year, with an additional amount to finance any unfunded actuarial accrued liability. Contribution rates as of
June 30, 2025 are as follows:

41
West Point City Council

96

January 20, 2026

West Point City
Notes to Financial Statements-continued
For the Year Ended June 30, 2025
Note 4 - Other Information - continued
B. Pension plans - continued
Utah Retirement Systems
Employer

Employer
401(k)

N/A

15.19

0.18

N/A

16.97

N/A

N/A

5.19

10.00

Employee
Contributory System
111- Local Governmental Division Tier 2
Noncontributory System
15- Local Governmental Division Tier 1
Tier 2 DC Only
211 - Local Government

Tier 2 rates include a statutory required contribution to finance the unfunded actuarial accrued liability of the
Tier 1 plans.
For fiscal year ended June 30, 2025, the employer and employee contributions to the Systems were as follows:
Employer
Contributions
$ 142,386
125,432
10,666
$ 278,484

System
Noncontributory System
Tier 2 Public Employees System
Tier 2 DC Only System
Total Contributions

Employee
Contributions
N/A
5,780
N/A
$
5,780

Contributions reported are the URS Board approved required contributions by System. Contributions in the
Tier 2 Systems are used to finance the unfunded liabilities in the Tier 1 Systems.

This space intentionally left blank

42
West Point City Council

97

January 20, 2026

West Point City
Notes to Financial Statements-continued
For the Year Ended June 30, 2025
Note 4 - Other Information - continued
B. Pension plans - continued
Combined Pension Assets, Liabilities, Expense, and Deferred Outflows of Resources and Deferred Inflows of
Resources Related to Pensions

At June 30, 2025, we reported a net pension liability of $383,041 and a net pension asset of $0.
(Measurement Date): December 31, 2024

Noncontributory System

$

Tier 2 Public Employees System $
$

Net Pension
Asset
-

Net Pension
Liability
303,815

Proportionate
Share
0.09580680%

Proportionate
Share
12/31/23
0.09201060%

Change
(decrease)
0.0037962%

79,227

0.02656480%

0.02709760%

-0.0005327%

-

$

383,042

The net pension asset and liability was measured as of December 31, 2024, and the total pension liability used
to calculate the net pension asset and liability was determined by an actuarial valuation as of January 1, 2024
and rolled-forward using generally accepted actuarial procedures. The proportion of the net pension asset and
liability is equal to the ratio of the employer's actual contributions to the Systems during the plan year over the
total of all employer contributions to the System during the plan year.
For the year ended June 30, 2025 we recognized pension expense of $364,502.
At June 30, 2025 we reported deferred outflows of resources and deferred inflows of resources relating to
pensions from the following sources:
Deferred
Deferred
Outflows of Inflows
of
Resources
Resources
Differences between expected and actual experience

$

215,280

546

Changes in assumptions

51,592

8

Net difference between projected and actual earnings on pension plan
investments

96,578

-

Changes in proportion and differences between contributions and
proportionate share of contributions

12,371

5,063

Contributions subsequent to the measurement date

138,749

-

514,570

5,617

Total
$

43
West Point City Council

98

January 20, 2026

West Point City
Notes to Financial Statements-continued
For the Year Ended June 30, 2025
Note 4 - Other Information - continued
B. Pension plans - continued
$138,749 reported as deferred outflows of resources related to pensions results from contributions made by us
prior to our fiscal year end, but subsequent to the measurement date of December 31, 2024. These
contributions will be recognized as a reduction of the net pension liability in the upcoming fiscal year. Other
amounts reported as deferred outflows of resources and deferred inflows of resources related to pensions will
be recognized in pension expense as follows:

Year Ended December 31,
2025
2026
2027
2028
2029
Thereafter

Deferred Outflows (inflows)
of Resources
$

180,471
180,584
(31,048)
664
17,628
21,905

Noncontributory System Pension Expense, and Deferred Outflows of Resources and Deferred Inflows of Resources

For the year ended June 30, 2025 we recognized pension expense of $277,952.
At June 30, 2025 we reported deferred outflows of resources and deferred inflows of resources relating to
pensions from the following sources:
Deferred
Outflows of
Resources
Differences between expected and actual experience

$

Deferred
Inflows of
Resources

181,030

-

Changes in assumptions

25,131

-

Net difference between projected and actual earnings on pension plan
investments

91,514

-

-

3,810

71,192

-

368,867

3,810

Changes in proportion and differences between contributions and
proportionate share of contributions
Contributions subsequent to the measurement date
Total
$

44
West Point City Council

99

January 20, 2026

West Point City
Notes to Financial Statements-continued
For the Year Ended June 30, 2025
Note 4 - Other Information - continued
B. Pension plans - continued
$71,192 reported as deferred outflows of resources related to pensions results from contributions made by us
prior to our fiscal year end, but subsequent to the measurement date of December 31, 2024. These
contributions will be recognized as a reduction of the net pension liability in the upcoming fiscal year. Other
amounts reported as deferred outflows of resources and deferred inflows of resources related to pensions, will
be recognized in pension expense as follows:
Deferred Outflows (Inflows)
of Resources

Year Ended December 31,
2025
2026
2027
2028
2029
Thereafter

$

171,317
166,461
(37,133)
(6,781)
-

Tier 2 Public Employees System Pension Expense, and Deferred Outflows of Resources and Deferred Inflows of
Resources

For the year ended June 30, 2025 we recognized pension expense of $86,550.
At June 30, 2025 we reported deferred outflows of resources and deferred inflows of resources relating to
pensions from the following sources:
Deferred
Outflows of
Resources
Differences between expected and actual experience

$

Deferred
Inflows of
Resources

34,250

546

Changes in assumptions

26,461

8

Net difference between projected and actual earnings on pension plan
investments

5,064

-

Changes in proportion and differences between contributions and
proportionate share of contributions

12,371

1,253

Contributions subsequent to the measurement date

67,557

-

145,703

1,807

Total
$

45
West Point City Council

100

January 20, 2026

West Point City
Notes to Financial Statements-continued
For the Year Ended June 30, 2025
Note 4 - Other Information - continued
B. Pension plans - continued
$65,557 reported as deferred outflows of resources related to pensions results from contributions made by us
prior to our fiscal year end, but subsequent to the measurement date of December 31, 2024. These
contributions will be recognized as a reduction of the net pension liability in the upcoming fiscal year. Other
amounts reported as deferred outflows of resources and deferred inflows of resources related to pensions will
be recognized in pension expense as follows:

Year Ended December 31,
2025
2026
2027
2028
2029
Thereafter

Deferred Outflows (inflows)
of Resources
$

9,153
14,123
6,085
7,445
17,628
21,905

Actuarial Assumptions
The total pension liability in the December 31, 2024, actuarial valuation was determined using the following
actuarial assumptions, applied to all periods included in the measurement:
Inflation

2.50 percent

Salary Increases

3.5 - 9.5 percent average, including inflation

Investment rate of return

6.85 percent, net of pension plan investment expense,
including inflation

Mortality rates were developed from actual experience study dated January 1, 2023. The retired mortality
tables are developed using URS retiree experience and are based upon gender, occupation and age, as
appropriate, with adjustments for future improvement using 80% of the ultimate rates from the MP-2020
improvement assumption using a base year of 2020. The mortality assumption for active members is the PUB2010 Employees Mortality Table for public employees, teachers, and public safety members, respectively.
The actuarial assumptions used in the January 1, 2023, valuation were based on the results of an actuarial
experience study for the period ending December 31, 2022.

46
West Point City Council

101

January 20, 2026

West Point City
Notes to Financial Statements-continued
For the Year Ended June 30, 2025
Note 4 - Other Information - continued
B. Pension plans - continued
The long-term expected rate of return on pension plan investments was determined using a building-block
method in which best-estimate ranges of expected future real rates of return (expected returns, net of pension
plan investment expense and inflation) are developed for each major asset class and is applied consistently to
each defined benefit pension plan. These ranges are combined to produce the long-term expected rate of
return by weighting the expected future real rates of return by the target asset allocation percentage and by
adding expected inflation. The target allocation and best estimates of arithmetic real rates of return for each
major asset class are summarized in the following table:
Expected Return Arithmetic Basis
Target Asset
Allocation
Asset Class
Equity Securities

Real Return
Arithmetic
Basis

Long Term Expected
Portfolio Real Rate of
Return

35%

7.01%

2.45%

Debt Securities

20%

2.54%

0.51%

Real Assets

18%

5.45%

0.98%

Private equity

12%

10.05%

1.21%

Absolute Return

15%

4.36%

0.65%

-

0.49%

-

Cash and cash equivalents
Totals

100%

5.80%

Inflation

2.50%

Expected arithmetic nominal return

8.30%

The 6.85% assumed investment rate of return is comprised of an inflation rate of 2.50%, a real return of
4.35% that is net of investment expense.
Discount rate: The discount rate used to measure the total pension liability was 6.85 percent. The projection
of cash flows used to determine the discount rate assumed that employee contributions will be made at the
current contribution rate and that contributions from all participating employers will be made at
contractually required rates that are actuarially determined and certified by the URS Board. Based on those
assumptions, the pension plan's fiduciary net position was projected to be available to make all projected
future benefit payments of current active and inactive employees. Therefore, the long-term expected rate of
return on pension plan investments was applied to all periods of projected benefit payments to determine the
total pension liability. The discount rate does not use the Municipal Bond Index Rate.

47
West Point City Council

102

January 20, 2026

West Point City
Notes to Financial Statements-continued
For the Year Ended June 30, 2025
Note 4 - Other Information - continued
B. Pension plans - continued
Sensitivity of the proportionate share of the net pension asset and liability to changes in the discount rate:
The following presents the proportionate share of the net pension liability calculated using the discount rate
of 6.85 percent, as well as what the proportionate share of the net pension liability (asset) would be if it
were calculated using a discount rate that is 1 percentage point lower (5.85 percent) or 1 percentage point
higher (7.85 percent) than the current rate:
1% Decrease
Discount 1% Increase
(5.85%) Rate (6.85%)
(7.85%)

System
Noncontributory System

$ 1,284,886

303,815

(518,987)

236,631

79,227

(43,218)

1,521,517

383,042

(562,205)

Tier 2 Public Employees System
Total

Pension plan fiduciary net position: Detailed information about the pension plan's fiduciary net position is
available in the separately issued URS financial report.
Defined Contribution Savings Plan
The Defined Contribution Savings Plans are administered by the Utah Retirement Systems Board and are
generally supplemental plans to the basic retirement benefits of the Retirement Systems, but may also be
used as a primary retirement plan. These plans are voluntary tax-advantaged retirement savings programs
authorized under sections 401(k), 457(b) and 408 of the Internal Revenue code. Detailed information
regarding plan provisions is available in the separately issued URS financial report.
West Point City participates in the following Defined Contribution Savings Plans with Utah Retirement
Systems:
*401(k) Plan
*457(b) plan
*Roth IRA Plan
Employee and employer contributions to the Utah Retirement Defined Contribution Savings Plans for
fiscal year ended June 30th, were as follows:
2025
401(k) Plan
Employer contributions
Employee contributions
457 Plan
Employer contributions
Employee contributions
Roth IRA Plan
Employer contributions
Employee contributions

$

43,175
27,028

2024
$

41,344
32,405

2023
$

38,607
33,705

8,680
27,917

4,543
14,046

3,319
11,023

N/A
6,002

N/A
5,122

N/A
4,286

48
West Point City Council

103

January 20, 2026

West Point City
Notes to Financial Statements-continued
For the Year Ended June 30, 2025

Note 4 - Other Information - continued
C. Commitments
Interlocal Agreement - UIA. The City entered a Fiber Communications Service and Acquisition Contract
with Utah Infrastructure Agency (UIA). UIA is an interlocal cooperative created to finance, construct and
operate a system of fiber optic communication lines in various cities in the state. UIA leases use of the fiber
optic system to retail vendors of telephone, video, and internet services. The City has pledged energy tax
revenues to guarantee payment of UIA's bonds. To the extent that there are insufficient net revenues to pay
the debt service, West Point City is required to reimburse the UIA debt service fund of any shortfall. Any
amount paid by the City to UIA to reimburse the debt service reserve fund will be a loan to be repaid by UIA.
It is expected that subscribers will be sufficient to cover UIA debt service requirements for West Point City.
West Point City entered into two separate agreements with Davis County. The first was for $2 Million for the
design and management of the Sewer Expansion Project. The second agreement was for $24 Million, and it
was for the construction of the Sewer Expansion Project. The Design work is complete, and the construction
is underway, and is 62% complete. Per the agreement, the City is obligated to hire engineers to complete the
design and hire contractors to complete the project. West Point City must pay for the project upfront and then
request reimbursement from Davis County. To date, the City has received 13 reimbursements from Davis
County. The process is going smoothly, and it is expected to be completed by December 2026.
D. Subsequent events
Management has evaluated events and transactions which occurred through the date of the audit report, which
is the date the financial statements were available to be issued. No additional disclosures noted.
E. Rounding convention
A rounding convention to the nearest whole dollar has been applied throughout this report, therefore the
precision displayed in any monetary amount is plus or minus $1. These financial statements are computer
generated and the rounding convention is applied to each amount displayed in a column, whether detail items
or not. As a result, without the overhead cost of manually balancing each column, the sum of displayed
amounts in a column may not equal the total displayed, or within the schedules presented in the footnotes to
the financial statements. The maximum difference between any displayed number or total and its actual value
will not be more than $1.

This space intentionally left blank

49
West Point City Council

104

January 20, 2026

REQUIRED SUPPLEMENTARY INFORMATION

50
West Point City Council

105

January 20, 2026

West Point City
Statement of Revenues, Expenditures, and Changes in Fund Balances
Budget and Actual
General Fund
For the Year Ended June 30, 2025

Budgeted Amounts
Original

Final

Actual
Amounts

Variance with
Final Budget

778,503
45,000
2,500,000
670,000

778,503
45,000
2,500,000
670,000

858,074
56,192
2,589,630
625,701

79,571
11,192
89,630
(44,299)

Total taxes

3,993,503

3,993,503

4,129,597

136,094

Licenses and permits
Business licenses
Building permits

15,000
225,000

15,000
225,000

30,956
564,506

15,956
339,506

240,000

240,000

595,462

355,462

550,000

550,000

676,662

126,662

550,000

550,000

676,662

126,662

Charges for services
Zoning and subdivision fees
Recreation fees
Cemetery
Miscellaneous

10,000
150,000
15,000
33,000

10,000
150,000
15,000
33,000

24,800
152,899
17,600
52,628

14,800
2,899
2,600
19,628

Total charges for services

208,000

208,000

247,927

39,927

5,000
200,000

5,000
200,000

50
4,835
45,620

50
(165)
(154,380)

205,000

205,000

50,505

(154,495)

$ 5,196,503

5,196,503

5,700,153

503,650

Revenues
Taxes
Property tax - real estate
Property tax - vehicles
Sales and use taxes
Energy and franchise taxes

Total licenses and permits
Intergovernmental
Class C roads
Total intergovernmental revenue

Miscellaneous
Donations
Miscellaneous
Interest
Total miscellaneous
Total revenues

$

51
West Point City Council

106

January 20, 2026

West Point City
Statement of Revenues, Expenditures, and Changes in Fund Balances
Budget and Actual (continued)
General Fund
For the Year Ended June 30, 2025

Budgeted Amounts
Actual
Amounts

Variance with
Final Budget

79,298
355,487
1,092,016

75,432
298,537
788,734

3,866
56,950
303,282

1,526,801

1,526,801

1,162,703

364,098

Public safety
Public safety
Engineering
Planning and development

794,226
144,972
565,220

794,226
224,972
485,220

715,942
178,446
479,885

78,284
46,526
5,335

Total public safety

1,504,418

1,504,418

1,374,273

130,145

Streets and public works
Public works

561,519

502,519

465,021

37,498

561,519

502,519

465,021

37,498

277,179
643,022

417,179
643,022

315,577
594,212

101,602
48,810

920,201

1,060,201

909,789

150,412

Total expenditures

4,512,939

4,593,939

3,911,786

682,153

Excess revenues over (under)
expenditures

683,564

602,564

1,788,367

1,185,803

(1,483,564)

(1,412,564)

306,400
(1,871,796)

306,400
(459,232)

(1,483,564)

(1,412,564)

(1,565,396)

(152,832)

Net change in fund balance

(800,000)

(810,000)

222,971

1,032,971

Fund balances - beginning of year

1,763,178

1,763,178

1,763,178

963,178

953,178

1,986,149

Original

Final

79,298
355,487
1,092,016

Total general government

Expenditures
General government
Mayor and council
Finance
Administrative

$

Total streets and public works
Parks and recreation
Parks and cemetery
Recreation
Total parks and recreation

Other financing sources (uses)
Proceeds from sale of capital asset
Transfers in
Transfers (out)
Total other financing sources and uses

Fund balances - end of year

$

1,032,971

The notes to the financial statements are an integral part of this statement.
52
West Point City Council

107

January 20, 2026

West Point City
Statement of Revenues, Expenditures, and Changes in Fund Balances
Budget and Actual
Special Revenue Fund
For the Year Ended June 30, 2025

Budgeted Amounts
Final

Actual
Amounts

Variance with
Final Budget

757,454
125,000
-

757,454
1,000,000
-

1,621,347
220,151
419,223

863,893
(779,849)
419,223

882,454

1,757,454

2,260,721

503,267

876,721
1,110,631
366,468
1,648

1,526,721
1,610,631
366,468
-

1,070,817
394,418
406,930
-

455,904
1,216,213
(40,462)
-

Total expenditures

2,355,468

3,503,820

1,872,165

1,631,655

Excess revenues over (under)
expenditures

(1,473,014)

(1,746,366)

388,556

2,134,922

Other financing sources (uses)
Transfers in
Transfers (out)

450,000
-

450,000
-

645,796
-

195,796
-

450,000

450,000

645,796

195,796

Net change in fund balance

(1,023,014)

(1,296,366)

1,034,352

2,330,718

Fund balances - beginning of year

8,515,668

8,515,668

8,515,668

$ 7,492,654

7,219,302

9,550,020

Original
Revenues
Impact fees
Sales and use taxes
Interest income

$

Total revenues
Expenditures
Class C road expenditures

Streets and public works
Intergovernmental
Parks and recreation

Total other financing sources and uses

Fund balances - end of year

2,330,718

The notes to the financial statements are an integral part of this statement.

53
West Point City Council

108

January 20, 2026

West Point City
Statement of Revenues, Expenditures, and Changes in Fund Balances
Budget and Actual
CDRA Fund
For the Year Ended June 30, 2025

Budgeted Amounts
Original
Revenues
Taxes
Interest income

$

Total revenues
Expenditures
CDRA:
Project expenses
Administration
Debt service
Principal retirement
Interest

Actual
Amounts

Final

Variance with
Final Budget

140,000
-

140,000
-

222,145
7,652

82,145
7,652

140,000

140,000

229,797

89,797

-

-

-

-

419,000
297,000

419,000
297,000

419,000
294,952

2,048

Total expenditures
Excess revenues over (under)
expenditures

716,000

716,000

713,952

2,048

(576,000)

(576,000)

(484,155)

91,845

Other financing sources (uses)
Transfers in (out)

576,000

576,000

576,000

-

576,000

576,000

576,000

-

Net change in fund balance

-

-

91,845

91,845

Fund balances - beginning of year

122,084

122,084

122,084

-

122,084

122,084

213,929

91,845

Total other financing sources and uses

Fund balances - end of year

$

The notes to the financial statements are an integral part of this statement.

54
West Point City Council

109

January 20, 2026

West Point City
Schedule of the Proportionate Share of the Net Pension Liability
Utah Retirement Systems
Last Nine Fiscal Years Ending December 31*

2015

2016

2017

2018

2019

2020

2021

2022

2023

2024

Noncontributory System
Proportion of the net pension liability (asset)

0.0779062%

0.7723480%

0.0744414%

0.0691477%

0.0708905%

0.0686638%

0.0809721%

0.0860103%

0.0920106%

0.0958068%

Proportionate share of the net pension liability (asset)

$

440,831

$

495,942

$ 326,150

$

509,185

$

267,177

$

35,221

$ (463,736)

$

147,314

$

213,425

$

303,815

Covered payroll

$

631,314

$

623,998

$ 565,058

$

517,093

$

534,446

$

506,360

$

$

684,447

$

775,683

$

815,710

611,966

Proportionate share of the net pension liability (asset) as a percentage
of its covered employee payroll

69.83%

79.48%

57.72%

98.47%

49.99%

6.96%

-75.78%

21.52%

27.51%

37.25%

Plan fiduciary net position as a percentage of the total pension liability

87.80%

87.30%

91.90%

87.00%

93.70%

99.20%

108.70%

97.50%

96.90%

96.02%

Tier 2 Public Employees System
Proportion of the net pension liability (asset)

0.0278119%

0.0306174%

0.0359252%

0.0330625%

0.0310004%

0.0276249%

0.0289127%

0.0281830%

0.0270976%

0.0265648%

Proportionate share of the net pension liability (asset)

$

(61)

$

3,415

$

3,167

$

14,160

$

6,972

$

3,973

$

(12,237)

$

30,688

$

52,742

$

79,227

Covered payroll

$

179,683

$

251,086

$ 351,714

$

386,141

$

430,797

$

441,832

$

536,082

$

613,434

$

700,566

$

786,847

Proportionate share of the net pension liability (asset) as a percentage
of its covered employee payroll

-0.03%

1.36%

0.90%

3.67%

1.62%

0.90%

-2.28%

5.00%

7.53%

10.07%

Plan fiduciary net position as a percentage of the total pension liability

100.20%

95.10%

97.40%

90.80%

96.50%

98.30%

103.80%

92.30%

89.58%

87.44%

* In accordance with paragraph 81.a of GASB 68, employers will need to disclose a 10-year history of their proportionate share of the Net Pension Liability (Asset) in their RSI. The 10-year schedule will need to be built prospectively. The amounts presented for each fiscal year
were determined as of the calendar year-end that occurred within the employers the fiscal year.
N/A - Information not available.

West Point City Council

55

110

January 20, 2026

West Point City
Schedule of Contributions
Last 10 Fiscal Years Ending June 30*

2016

2017

2018

2019

2020

2021

2022

2023

2024

2025

Noncontributory System
Contractually required contribution

117,121

112,038

96,453

95,840

97,591

100,889

111,188

149,222

138,408

142,386

Contributions in relation to the contractually required contribution

(117,121)

(112,038)

(96,453)

(95,840)

(97,591)

(100,889)

(111,188)

(149,222)

(138,408)

(142,386)

Contribution deficiency (excess)

-

-

-

-

-

-

-

-

-

-

Covered payroll

634,114

606,593

522,216

518,898

528,378

546,233

601,991

830,395

770,214

839,044

Contributions as a percentage of covered-employee payroll

18.47%

18.47%

18.47%

18.47%

18.47%

18.47%

18.47%

17.97%

17.97%

16.97%

Tier 2 Public Employees System
Contractually required contribution

31,012

45,965

55,583

62,728

71,031

71,401

90,739

110,413

117,886

125,432

Contributions in relation to the contractually required contribution

(31,012)

(45,965)

(55,583)

(62,728)

(71,031)

(71,401)

(90,739)

(110,413)

(117,886)

(125,432)

-

-

-

-

-

-

-

-

-

-

Covered payroll

207,993

308,281

367,858

403,654

453,583

451,903

564,648

689,652

736,329

825,754

Contributions as a percentage of covered-employee payroll

14.91%

14.91%

15.11%

15.54%

15.66%

15.80%

16.07%

16.01%

16.01%

15.19%

Tier 2 Public Employees System
Contractually required contribution

-

-

-

115

1,773

4,531

3,391

8,159

9,959

10,666

Contributions in relation to the contractually required contribution

-

-

-

(115)

(1,773)

(4,531)

(3,391)

(8,159)

(9,959)

(10,666)

Contribution deficiency (excess)

-

-

-

-

-

-

-

-

-

-

Contribution deficiency (excess)

Covered payroll
Contributions as a percentage of covered-employee payroll

-

-

-

1,721

26,496

67,727

50,681

131,812

160,883

205,501

0.00%

0.00%

0.00%

6.68%

6.69%

6.69%

6.69%

6.19%

6.19%

5.19%

* Contributions in Tier 2 include an amortization rate to help fund the unfunded liabilities in the Tier 1 systems. Tier 2 systems were created effective July 1, 2011. Paragraph 81.b of GASB 68 requires employers
to disclose a 10-year history of contributions in RSI. Contributions as a percentage of covered payroll may be different than the board certificate rate due to rounding and other administrative practices.

West Point City Council

56

111

January 20, 2026

West Point City
Notes to Required Supplemental Information
June 30, 2025

Changes in Assumptions
There were no changes in the actuarial assumptions or methods since the prior actuarial
valuation.

57
West Point City Council

112

January 20, 2026

SUPPLEMENTARY INFORMATION

58
West Point City Council

113

January 20, 2026

West Point City
Statement of Revenues, Expenditures, and Changes in Fund Balances
Budget and Actual
Capital Projects
For the Year Ended June 30, 2025

Budgeted Amounts
Actual
Amounts

Variance with
Final Budget

Original

Final

9,000,000
223,062

9,000,000
223,062

282,741
247,344
20,700

282,741
(8,752,656)
(202,362)

9,223,062

9,223,062

550,785

(8,672,277)

11,273,186

11,798,793

389,041

11,409,752

11,273,186

11,798,793

389,041

11,409,752

(2,050,124)

(2,575,731)

161,744

2,737,475

357,564
-

286,564
-

650,000
-

363,436
-

357,564

286,564

650,000

363,436

Net change in fund balance

(1,692,560)

(2,289,167)

811,744

3,100,911

Fund balances - beginning of year

5,721,848

5,721,848

5,721,848

$ 4,029,288

3,432,681

6,533,592

Revenues
Interest income
Intergovernmental
Miscellaneous

$

Total revenues
Expenditures
Capital outlay
Total expenditures
Excess revenues over (under)
expenditures
Other financing sources (uses)
Transfers in
Transfers (out)
Total other financing sources and uses

Fund balances - end of year

3,100,911

The notes to the financial statements are an integral part of this statement.

59
West Point City Council

114

January 20, 2026

West Point City
Statement of Revenues, Expenditures, and Changes in Fund Balances
Budget and Actual
Debt Service
For the Year Ended June 30, 2025

Budgeted Amounts
Original
Revenues
Interest income

$

Final

Actual
Amounts

Variance with
Final Budget

-

-

568

568

-

-

568

568

-

-

-

-

-

-

-

-

-

-

568

568

-

-

-

-

Total other financing sources and uses

-

-

-

-

Net change in fund balance

-

-

568

568

Fund balances - beginning of year

12,185

12,185

12,185

-

12,185

12,185

12,753

568

Total revenues
Expenditures
Debt service
Principal retirement
Interest and fiscal charges
Issuance costs on refunding bonds
Total expenditures
Excess revenues over (under)
expenditures
Other financing sources (uses)
Transfers in
Transfers (out)

Fund balances - end of year

$

The notes to the financial statements are an integral part of this statement.

60
West Point City Council

115

January 20, 2026

West Point City
Statement of Revenues, Expenditures, and Changes in Fund Balances
Prior Year Comparative
General Fund
For the Years Ended June 30, 2025 and 2024
Variance
Increase
(Decrease)
Over PY

June 30,
2025

June 30,
2024

858,074
56,192
2,589,630
625,701
4,129,597

752,635
48,977
2,443,523
648,985
3,894,120

105,439
7,215
146,107
(23,284)
235,477

Licenses and permits
Business licenses
Building permits
Total licenses and permits

30,956
564,506
595,462

13,337
241,383
254,720

17,619
323,123
340,742

Intergovernmental
Class "C" roads
Total intergovernmental revenue

676,662
676,662

559,992
559,992

116,670
116,670

Charges for services
Zoning & subdivision fees
Recreation fees
Cemetery
Miscellaneous
Total charges for services

24,800
152,899
17,600
52,628
247,927

9,875
167,248
24,200
70,390
271,713

14,925
(14,349)
(6,600)
(17,762)
(23,786)

306,400
50
4,835
45,620
356,905
6,006,553

3,710
107,236
110,946
5,091,491

306,400
50
1,125
(61,616)
245,959
915,062

Revenues
Taxes
Property tax - real estate
Property tax - vehicles
Sales and use taxes
Energy & telecom taxes
Total taxes

$

Miscellaneous
Proceeds from sale of capital asset
Donations
Miscellaneous
Interest
Total miscellaneous
Total revenues

$

61
West Point City Council

116

January 20, 2026

West Point City
Statement of Revenues, Expenditures, and Changes in Fund Balances
Prior Year Comparative (continued)
General Fund
For the Years Ended June 30, 2025 and 2024
Variance
Increase
(Decrease)
Over PY

June 30,
2025

June 30,
2024

75,432
298,537
788,734
1,162,703

77,380
293,234
792,549
1,163,163

(1,948)
5,303
(3,815)
(460)

715,942
178,446
479,885
1,374,273

539,347
92,075
430,113
1,061,535

176,595
86,371
49,772
312,738

465,021
465,021

416,216
416,216

48,805
48,805

Parks and recreation
Parks and cemetery
Recreation
Total parks and recreation
Total expenditures

315,577
594,212
909,789
3,911,786

223,386
424,224
647,610
3,288,524

92,191
169,988
262,179
623,262

Excess revenues over (under)
expenditures

2,094,767

1,802,967

291,800

Other financing sources (uses)
Transfers in (out)
Total other financing sources and uses

(1,871,796)
(1,871,796)

(2,197,937)
(2,197,937)

(326,141)
(326,141)

Net change in fund balance

222,971

(394,970)

617,941

1,763,178

2,158,151

(394,973)

1,986,149

1,763,181

222,968

Expenditures
General government
Mayor and council
Finance
Administrative
Total general government

$

Public safety
Public safety
Engineering
Planning and development
Total public safety
Streets and public works
Public works
Total streets and public works

Fund balances - beginning of year
Fund balances - end of year

$

The notes to the financial statements are an integral part of this statement.

62
West Point City Council

117

January 20, 2026

OTHER REPORTS

63
West Point City Council

118

January 20, 2026

INDEPENDENT AUDITOR’S REPORT ON INTERNAL CONTROL OVER FINANCIAL
REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF
FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING
STANDARDS
The Honorable Mayor and Members
of the City Council
West Point City, Utah
We have audited, in accordance with the auditing standards generally accepted in the United States of
America and the standards applicable to financial audits contained in Government Auditing Standards
issued by the Comptroller General of the United States, the financial statements of the governmental
activities, the business-type activities, each major fund, and the aggregate remaining fund information of
West Point City, as of and for the year ended June 30, 2025, and the related notes to the financial
statements, which collectively comprise West Point City’s basic financial statements, and have issued our
report thereon dated January 6, 2026.
Report on Internal Control over Financial Reporting
In planning and performing our audit of the financial statements, we considered West Point City’s internal
control over financial reporting (internal control) as a basis for designing audit procedures that are
appropriate in the circumstances for the purpose of expressing our opinions on the financial statements,
but not for the purpose of expressing an opinion on the effectiveness of West Point City’s internal control.
Accordingly, we do not express an opinion on the effectiveness of West Point City’s internal control.
A deficiency in internal control exists when the design or operation of a control does not allow
management or employees, in the normal course of performing their assigned functions, to prevent, or
detect and correct, misstatements, on a timely basis. A material weakness is a deficiency, or a combination
of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement
of the entity’s financial statements will not be prevented, or detected and corrected, on a timely basis. A
significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe
than a material weakness, yet important enough to merit attention by those charged with governance.
Our consideration of internal control was for the limited purpose described in the first paragraph of this
section and was not designed to identify all deficiencies in internal control that might be material
weaknesses or, significant deficiencies. Given these limitations, during our audit we did not identify any
deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses
or significant deficiencies may exist that were not identified.
Report on Compliance and Other Matters
As part of obtaining reasonable assurance about whether West Point City’s financial statements are free
from material misstatement, we performed tests of its compliance with certain provisions of laws,
regulations, contracts, and grant agreements, noncompliance with which could have a direct and material
effect on the financial statements. However, providing an opinion on compliance with those provisions
was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our
tests disclosed no instances of noncompliance or other matters that are required to be reported under
Government Auditing Standards.

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Purpose of This Report
The purpose of this report is solely to describe the scope of our testing of internal control and compliance
and the results of that testing, and not to provide an opinion on the effectiveness of the entity’s internal
control or on compliance. This report is an integral part of an audit performed in accordance with
Government Auditing Standards in considering the entity’s internal control and compliance. Accordingly,
this communication is not suitable for any other purpose.

Ogden, Utah
January 6, 2026

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INDEPENDENT AUDITOR'S REPORT ON COMPLIANCE AND REPORT ON INTERNAL
CONTROL OVER COMPLIANCE AS REQUIRED BY THE STATE COMPLIANCE AUDIT GUIDE
The Honorable Mayor and Members
of the City Council
West Point City, Utah
Report On Compliance
We have audited West Point City’s compliance with the applicable state compliance requirements
described in the State Compliance Audit Guide, issued by the Office of the State Auditor, for the year
ended June 30, 2025.
State compliance requirements were tested for the year ended June 30, 2025 in the following areas:
Budgetary Compliance
Fund Balance
Restricted Taxes
Fraud Risk Assessment
Governmental Fees
Impact Fees
Utah Retirement Systems
Crime Insurance for Public Treasurers
Opinion on Compliance
In our opinion, West Point City complied, in all material respects, with the state compliance requirements
referred to above for the year ended June 30, 2025.
Basis for Opinion
We conducted our audit of compliance in accordance with auditing standards generally accepted in the
United States of America (GAAS); the standards applicable to financial audits contained in Government
Auditing Standards issued by the Comptroller General of the United States (Government Auditing
Standards); and the State Compliance Audit Guide (Guide), issued by the Office of the Utah State Auditor.
Our responsibilities under those standards and the State Compliance Audit Guide are further described in
the Auditor's Responsibilities for the Audit of Compliance section of our report.
We are required to be independent of West Point City and to meet our other ethical responsibilities, in
accordance with relevant ethical requirements relating to our audit. We believe that the audit evidence we
have obtained is sufficient and appropriate to provide a basis for our opinion. Our audit does not provide
a legal determination of West Point City's compliance with the compliance requirements referred to above.
Responsibilities of Management for Compliance
Management is responsible for compliance with the requirements referred to above and for the design,
implementation, and maintenance of effective internal control over compliance with the requirements of

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laws, statutes, regulations, rules, and provisions of contracts or grant agreements applicable to West Point
City’s government programs.
Auditor’s Responsibilities for the Audit of Compliance
Our objectives are to obtain reasonable assurance about whether material noncompliance with the
compliance requirements referred to above occurred, whether due to fraud or error, and express an opinion
on West Point City's compliance based on our audit. Reasonable assurance is a high level of assurance but
is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with
GAAS, Government Auditing Standards, and the Guide will always detect material noncompliance when
it exists. The risk of not detecting material noncompliance resulting from fraud is higher than for that
resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations,
or the override of internal control. Noncompliance with the compliance requirements referred to above is
considered material if there is a substantial likelihood that, individually or in the aggregate, it would
influence the judgment made by a reasonable user of the report on compliance about West Point City's
compliance with the requirements of the government program as a whole.
In performing an audit in accordance with GAAS, Government Auditing Standards, and the Guide, we:


Exercise professional judgment and maintain professional skepticism throughout the audit.



Identify and assess the risks of material noncompliance, whether due to fraud or error, and design
and perform audit procedures responsive to those risks. Such procedures include examining, on a
test basis, evidence regarding West Point City’s compliance with the compliance requirements
referred to above and performing such other procedures as we considered necessary in the
circumstances.



Obtain an understanding of the West Point City’ internal control over compliance relevant to the
audit in order to design audit procedures that are appropriate in the circumstances and to test and
report on internal control over compliance in accordance with the Guide but not for the purpose of
expressing an opinion on the effectiveness of West Point City’s internal control over compliance.
Accordingly, no such opinion is expressed.

We are required to communicate with those charged with governance regarding, among other matters, the
planned scope and timing of the audit and any significant deficiencies and material weaknesses in internal
control over compliance that we identified during the audit.
Other Matters
The results of our auditing procedures disclosed instances of noncompliance, which are required to be
reported in accordance with the Guide and which are described in the accompanying schedule of findings
and recommendations. Our opinion on compliance is not modified with respect to these matters.
Government Auditing Standards require the auditor to perform limited procedures on the West Point
City’s response to the noncompliance findings identified in our audit described in the accompanying
schedule of findings and recommendations. West Point City’s response was not subjected to the other

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auditing procedures applied in the audit of compliance and, accordingly, we express no opinion on the
response.

Report On Internal Control over Compliance
A deficiency in internal control over compliance exists when the design or operation of a control over
compliance does not allow management or employees, in the normal course of performing their assigned
functions, to prevent or to detect and correct noncompliance with a state compliance requirement on a
timely basis. A material weakness in internal control over compliance is a deficiency, or combination of
deficiencies, in internal control over compliance, such that there is a reasonable possibility that material
noncompliance with a state compliance requirement will not be prevented or detected and corrected on a
timely basis. A significant deficiency in internal control over compliance is a deficiency, or a combination
of deficiencies, in internal control over compliance with a state compliance requirement that is less severe
than a material weakness in internal control over compliance, yet important enough to merit attention by
those charged with governance.
Our consideration of internal control over compliance was for the limited purpose described in the
Auditor’s Responsibilities for the Audit of Compliance section above and was not designed to identify all
deficiencies in internal control over compliance that might be material weaknesses or significant
deficiencies in internal control over compliance. Given these limitations, during our audit we did not
identify any deficiencies in internal control over compliance that we consider to be material weaknesses
or significant deficiencies, as defined above. However, material weaknesses or significant deficiencies in
internal control over compliance may exist that were not identified.
Our audit was not designed for the purpose of expressing an opinion on the effectiveness of internal control
over compliance. Accordingly, no such opinion is expressed.
Purpose of this Report
The purpose of this report on internal control over compliance is solely to describe the scope of our testing
of internal control and compliance and the results of that testing based on the requirements of the Guide.
Accordingly, this report is not suitable for any other purpose. However, pursuant to Utah Code Title 63G,
Chapter 2, this report is a matter of public record, and as such, its distribution is not limited.

Ogden, Utah
January 6, 2026

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CITY COUNCIL STAFF REPORT
Subject:
Author:
Department:
Meeting Date:

Warranty –Bluff View 4
Boyd Davis
Engineering
January 20, 2026

Background

The Bluff View Subdivision Phase 4 is located at 3830 W 300 N. The developer has completed all the
required improvements and is now asking that the subdivision be placed on a one-year warranty.

Analysis

The subdivision was inspected to ensure all the required improvements have been completed and are in
good condition prior to beginning the warranty period. The subdivision will be placed on a one-year
warranty as required by the State Code. The required guarantee amount will be retained in escrow for
the duration of the warranty period.

Recommendation

It is recommended that the City Council place the Bluff View Subdivision Phase 4 on a one-year warranty.

Significant Impacts
None

Attachments
None

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CITY COUNCIL STAFF REPORT
Subject:
Author:
Department:
Meeting Date:

Warranty – Sunview Estates Phases 2&3
Boyd Davis
Engineering
January 20, 2026

Background

The Sunview Estates Subdivision is located at 1100 N 5000 W. Phases 2 & 3 were placed on warranty on
May 23, 2023 and have completed the required one-year warranty period. The developer is requesting
that they be removed from warranty.

Analysis

An inspection of the improvements in the subdivision was done in anticipation of the end of the warranty
period. A punch list of items that needed to be repaired/replaced before the end of the warranty period
was given to the developer. All the items listed on the punch list have been completed.

Recommendation

Staff recommends that Sunview Estates Phases 2 & 3 be removed from warranty.

Significant Impacts
None

Attachments
None

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3200 WEST 300 NORTH
WEST POINT CITY, UT 84015

WEST POINT CITY COUNCIL
PLANNING & VISIONING SESSION
MEETING MINUTES
JANUARY 24 – 25, 2025

Mayor:
Brian Vincent
City Council:
Jerry Chatterton
Annette Judd
Michele Swenson
Brad Lee
Trent Yarbrough
City Manager:
Kyle Laws

Minutes for the West Point City Council Annual Planning and Visioning Session held on January 24th – 25th, 2025 with Mayor Brian Vincent
presiding. Both sessions of the meeting were held at the North Davis Fire District located at 88 W Center Street, Clearfield, UT 84015.

FRIDAY, JANUARY 24TH, 2025
8:00 AM
MAYOR AND COUNCIL MEMBERS PRESENT: Mayor Brian Vincent, Council Member Jerry Chatterton, Council Member Annette Judd,
Council Member Michele Swenson, Council Member Brad Lee, and Council Member Trent Yarbrough
EXCUSED: None
CITY EMPLOYEES PRESENT: Kyle Laws, City Manager; Boyd Davis, Assistant City Manager; Bryn MacDonald, Community Development
Director; Ryan Harvey, Administrative Services Director; Paul Rochell, Public Works Director; Karly Norwood, Recreation Manager; and
Casey Arnold, City Recorder
EXCUSED: None
VISITORS PRESENT: None.

1.

Welcome and Call to Order
Mayor Vincent welcomed City Council Members and Staff and expressed appreciation for the opportunity to step away from regular
meetings to focus on long-term planning, education, and collaboration. He emphasized that the purpose of this meeting was to
review the previous year’s accomplishments, understand current conditions, and evaluate future needs and priorities to ensure
thoughtful planning and sound decision-making. He highlighted the importance of visioning and planning, referencing examples in
other cities of infrastructure and transportation projects that experienced significant challenges due to insufficient long-term
planning. He emphasized the City’s commitment to avoiding similar outcomes by proactively considering infrastructure, land use,
and growth impacts. He expressed confidence in the City’s leadership team and emphasized the collaborative culture among elected
officials and Staff.
Mayor Vincent explained that the format for this year’s session will differ slightly from past years. Day 1 would focus on Staff-led
presentations and departmental updates, while Day 2 would allow the Council Members to engage in broader planning and visioning
discussions informed by the information presented. He encouraged open discussion, clarifying questions, and active participation
throughout the day, noting the importance of shared understanding as the City continues to grow.

2.

City Department Updates, Accomplishments, and Upcoming Projects
Staff provided a comprehensive update on planning, development, and building activity within the City. Staff highlighted the recent
adoption of the updated General Plan, which was an approximately year-and-a-half process involving extensive coordination with
the Planning Commission and City Council.
Development activity in the city was reviewed, including residential and multifamily permit trends, subdivision activity, and
inspection volumes. Discussion also included commercial development activity, with Staff referencing recent and ongoing projects
such as automotive service uses and other commercial construction. Active and proposed subdivisions were reviewed, including
remaining approved lots, infrastructure status, and development timelines. The presentation explained that while overall permit
volumes have not yet returned to peak levels seen in some previous years, activity has shown a modest upward trend. Data was
presented comparing residential permits to other permit types, including basements, accessory buildings, remodels, additions, and
solar installations.

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The City’s continued use of a contract building inspector was also recommended by Staff, noting that the arrangement has provided
flexibility, cost savings, and consistent service. Inspections are typically conducted the next business day, and plan reviews are
generally completed well within required timelines. The Council expressed appreciation for the efficiency, responsiveness, and
professionalism of the contract inspector and noted positive feedback from residents and builders. Council Members asked clarifying
questions regarding permit types, inspection requirements, fees, and turnaround times, including one-time inspection permits for
items such as water heaters, furnaces, and similar improvements. Staff explained that these types of permit fees are intentionally
kept low for these inspections to encourage compliance and ensure safety.
In regards to business licenses, Staff reported that during the prior year, the City issued numerous home occupation business
licenses and several new commercial business licenses. These licenses reflect ongoing economic activity and continued interest in
operating businesses within the City.
An overview of discussions with the Utah Inland Port Authority and the Planning Commission’s identification of several areas for
potential future industrial consideration was also provided. Council and Staff discussed the types of industrial uses that might be
appropriate for the City, including flex-space, medical manufacturing, and data centers, as opposed to heavier industrial uses. The
discussion addressed potential benefits such as property tax stability, job creation, and long-term revenue diversification, as well as
challenges related to infrastructure capacity, water and power availability, traffic impacts, and compatibility with nearby residential
and commercial uses. Council Members emphasized the importance of maintaining flexibility, continuing to gather information, and
avoiding premature decisions that could limit future options.
Staff then noted recent Planning Commission meetings that included lengthy public hearings related to proposed subdivisions within
newly annexed areas. Key themes from public comments included concerns about density, infrastructure readiness, agricultural
character, and the pace of change.
The Planning Commission’s decision to table certain items in order to further evaluate public input and infrastructure considerations
was also discussed, with Council Members expressing support for this approach, noting the importance of demonstrating that
resident concerns are carefully considered. Staff also noted confusion among residents regarding zoning terminology, particularly
differences between zoning classifications used by Davis County and those used by West Point City. The Council discussed the
importance of improving public education and communication regarding zoning terminology, processes, and impacts.
Throughout the meeting, the discussion was centered on the implications of growth, infrastructure planning, zoning decisions, and
fiscal sustainability. All were in agreeance of the importance of balancing community character with regional growth pressures,
maintaining transparency with residents, and ensuring that development decisions align with the City’s adopted General Plan and
long-term vision.
Mayor Vincent adjourned the Friday session of the meeting at approximately 3:00 PM.
*Staff and Council met socially for dinner at the Timbermine Steakhouse located at 1701 Park Blvd, Ogden, UT 84401*

SATURDAY, JANUARY 25TH, 2025
8:00 AM
MAYOR AND COUNCIL MEMBERS PRESENT: Mayor Brian Vincent, Council Member Jerry Chatterton, Council Member Annette Judd,
Council Member Michele Swenson, Council Member Brad Lee, and Council Member Trent Yarbrough
EXCUSED: None
CITY EMPLOYEES PRESENT: Kyle Laws, City Manager; Boyd Davis, Assistant City Manager; and Casey Arnold, City Recorder
EXCUSED: Bryn MacDonald, Community Development Director; Ryan Harvey, Administrative Services Director; Paul Rochell, Public Works
Director; and Karly Norwood, Recreation Manager
VISITORS PRESENT: None

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January 20, 2026

1.

Welcome and Call to Order – Mayor Vincent called the second session of this year’s Planning & Visioning meeting to order. He
explained that the other members of Management Team were excused from this second day of the session to encourage more
active dialogue from Council Members to allow for more in-depth discussion.
The Mayor then reviewed the discussion format for the day, stating that the Council would identify their own priority topics and
then rank them as a group. He emphasized that the goal was not to address every issue, but to clarify priorities to provide Staff with
a more clear direction for the upcoming year.

2.

Planning & Visioning Discussion of Projects, Priorities & Needs
The Council and Staff participated in a brainstorming exercise to identify key issues requiring discussion. The discussion
acknowledged the interconnected nature of many of the topics, particularly in regards to growth, infrastructure, and budgeting.
Topics raised included:
•
•
•
•
•
•
•
•
•
•
•
•

Growth and annexation planning
Density and zoning in the annexation area
Commercial development and the Inland Port area
Attainable (starter) housing
Transportation and road construction projects
Public Works staffing and facilities
Recreation programming and staffing
Budgeting, bonding, and long-term financial sustainability
Cemetery planning
Police services contract
Parks and trail amenities, including restrooms
Community programs and civic engagement initiatives

Each person was then asked to select their top four priorities from the list of topics. Based upon the results of the ranking exercise,
the following priority areas emerged:
1.
2.
3.
4.

Annexation Area Planning and Density
Commercial Development
Attainable Housing
Transportation and Road Projects

Additional topics receiving votes included Public Works facilities, recreation programs, cemetery planning, and youth engagement.
The Council agreed to focus future discussion primarily on the highest-ranked items, while acknowledging that many other topics
would continue to be addressed through regular meetings and future planning efforts.
The discussion then focused on the following areas:
Annexation Area
The Council engaged in extensive discussion regarding land-use planning and density within the recently annexed area. Staff
explained that the General Plan currently designates the annexation area as R-1, a designation that has been shown on City
planning documents since 2019. The Council acknowledged that while this designation provided guidance, the area had not yet
been fully discussed in terms of desired character, infrastructure capacity, and long-term development patterns.
The Council discussed whether one-acre lots, half-acre lots, or smaller residential lots best aligned with the City’s goals. Several
members noted that while larger lots appeal to certain residents, they significantly limit affordability and attainable housing
opportunities. Others emphasized the importance of maintaining elements of the City’s rural character, including open space
and compatibility with agricultural uses. Staff explained that development agreements provide flexibility to allow mixed lot

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sizes within a project and that developers ultimately respond to market demand. The Council discussed the possibility of
encouraging a mix of lot sizes within developments to balance affordability, rural character, and market viability.
The Council discussed existing road conditions in the annexation area, noting narrow rural roads, farm traffic, and limited
infrastructure. Concerns were raised regarding safety, particularly with increased residential development and additional
vehicle traffic. Staff shared background on sewer infrastructure planning, explaining that sewer facilities were designed based
on long-term regional density averages to ensure adequate capacity and avoid under-sizing critical infrastructure.
While no decisions were made, the Council emphasized the need for a more comprehensive master planning approach for the
annexation area to address density, transportation, parks, and infrastructure in a coordinated manner. The Council expressed
the desire for the City, and not individual developers, to lead the planning process and establish clear expectations moving
forward.
Commercial Development
The Council discussed commercial development priorities, including the importance of strategically locating commercial uses,
supporting long-term fiscal sustainability, and coordinating development with transportation improvements. The Council
emphasized that commercial development decisions should align with infrastructure capacity and broader City goals, including
job creation and service availability for residents.
Attainable Housing
The Council discussed the concept of “attainable housing,” noting that the term is preferred over “affordable housing” due to
its flexibility and alignment with market realities. Discussion focused on balancing housing options for first-time buyers and
young families with the desire to preserve neighborhood character and long-term property values. The Council acknowledged
that housing costs are driven largely by market forces but emphasized the City’s role in ensuring a range of housing options
where feasible.
Transportation and Road Projects
The Council discussed ongoing and future transportation projects, including concerns about construction timing, coordination
with state projects, school access, and minimizing neighborhood disruptions. Staff acknowledged that road construction would
continue to present challenges but emphasized efforts to coordinate projects and communicate impacts to residents.
In conclusion, the Council discussed the importance of maintaining momentum on policy discussions and ensuring that topics raised
during administrative and planning sessions are brought back in a timely manner for continued consideration. The idea of
conducting Council tours and on-site visits was discussed as a way to improve understanding of infrastructure projects and
development proposals. Mayor Vincent thanked the Council and Staff for their participation and emphasized the importance of
continued collaboration as the City moves forward with planning and growth initiatives.

Mayor Vincent adjourned the Saturday session of meeting at approximately 12:30 PM, concluding the 2025 Planning & Visioning
Session.

APPROVED THIS _______ DAY OF _________________________, 2026:

____________________________________
BRIAN VINCENT, MAYOR

____________________________________
CASEY ARNOLD, CITY RECORDER

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WEST POINT CITY COUNCIL
MEETING MINUTES
WEST POINT CITY HALL
3200 WEST 300 NORTH
WEST POINT CITY, UT 84015

September 16th, 2025

Mayor:
Brian Vincent
City Council:
Annette Judd, Mayor Pro Tem
Jerry Chatterton
Michele Swenson
Brad Lee
Trent Yarbrough
City Manager:
Kyle Laws

Administrative Session
6:30 PM
Minutes for the West Point City Council Administrative Session held on September 16, 2025, at 6:30 PM with Mayor Brian Vincent
presiding. This meeting was held at West Point City Hall and livestreamed for the public to view via Zoom. The livestream of the meeting
was accessible to view by entering Meeting ID# 848 2669 4407 at https://zoom.us/join or by telephone at (669) 900-6833.
MAYOR AND COUNCIL MEMBERS PRESENT: Mayor Brian Vincent, Council Member Jerry Chatterton, Council Member Brad Lee, Council
Member Michele Swenson, and Council Member Annette Judd
EXCUSED: Council Member Trent Yarbrough
CITY EMPLOYEES PRESENT: Kyle Laws, City Manager; Boyd Davis, Assistant City Manager; Bryn MacDonald, Community Development
Director; Ryan Harvey, Administrative Services Director; Kenny England, Public Works Director; and Casey Arnold, City Recorder
EXCUSED: None
VISITORS PRESENT: Matt Leavitt, Ken Whitaker, Mike Bastian, Michelle Day, PJ Roubinet, Marv Drake, and Richard Roginski . No sign-in is
required for those viewing online.

1.

Discussion Regarding an Amendment to the Development Agreement for the Heritage Point PRUD Subdivision Located at 5000 W
2425 N – Mrs. Bryn MacDonald
Mrs. MacDonald introduced the proposed amendments to the previously approved Development Agreement for the Heritage Point
PRUD subdivision. She explained that the applicant is requesting permission for certain interior lots to be reduced slightly below the
10,000 square foot minimum, but with no increase in total lot count. In fact, due to engineering refinements and infrastructure
coordination, the subdivision has actually lost two lots from the original plan, resulting in a total of 211 lots instead of the originally
anticipated 213. Mrs. MacDonald noted that the Planning Commission held a public hearing and recommended approval of the
amendment, with a condition that no lot be reduced below 9,800 square feet. She emphasized that the overall subdivision layout
and density remain substantially the same, with adjustments primarily occurring within interior lots to allow greater flexibility in
home design.
Applicant representative Mike Bastian explained that the minor lot-width adjustments are just shifting one to four feet between
certain adjoining lots to allow a wider variety of home floor plans, including ramblers and homes with RV pads. He stated that the
smallest lot proposed would be approximately 9,830 square feet and that the variation would not materially change the
neighborhood character. Mr. Bastian also explained that the project includes installation of a secondary water line extending from
5500 West, which represents a significant infrastructure cost, and that the slight lot-size reductions help offset water exaction costs.
Mrs. MacDonald reviewed access changes along the southern boundary of the subdivision, noting that road access was adjusted to
align with an existing driveway and to allow for shared access with a future neighboring development to the south. This coordination
avoids redundant access points and improves overall circulation. A detention basin has also been incorporated into the revised
design, contributing to the loss of the two lots.
Council Members discussed the distribution of lot sizes, noting that the smaller lots are primarily located in the interior of the
subdivision, while perimeter lots remain larger, some of which are almost third-acre in size. Mrs. MacDonald explained that while
there was a minor reduction in designated open space as engineering became more precise, the change was not readily discernible
on the plan, and the Development Agreement already anticipates minor adjustments between conceptual and preliminary design
phases.

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Council Members asked questions regarding average lot size, ingress and egress points, traffic impacts, and coordination with
adjacent developments. Mr. Bastian stated that two primary access points are planned on 5000 West and that a shared traffic study
with the adjacent southern development has been completed and will be provided to the City.
Council Members expressed general understanding and agreement with the amendments, acknowledging the practical
considerations involved in subdivision engineering and home design. Mrs. MacDonald stated that because the amendment involves
an exception to code standards, a public hearing will need to be held. The Council agreed to set the item on the agenda for the next
meeting (October 7th) for a public hearing and action.

2.

Discussion Regarding Adoption of the “Dignity Index” – Mayor Brian Vincent
Mayor Vincent introduced the Dignity Index, explaining that the City has informally promoted the concept through informational
cards and handouts that have been displayed at public meetings over the past year or so. He explained that the Dignity Index is a
national initiative designed to encourage respectful, dignified speech among elected officials and the public. Mayor Vincent read
from the staff report, highlighting the underlying principles that treating people with contempt causes division, while treating people
with dignity eases division. He emphasized that setting an example at the local government level helps shape broader community
behavior and that adoption of the Dignity Index would serve as a clear statement of values and expectations for conduct in City
proceedings.
Mayor Vincent noted that the University of Utah’s Ken C. Gardner Institute of Politics has played a key role in advancing the initiative
within Utah. He stated that while West Point City does not operate within a partisan political framework, the principles of dignity
and civility are particularly relevant in light of recent events and heightened public discourse. Council Member Chatterton
specifically expressed support for the initiative, sharing personal experiences from campaigning and emphasizing the importance of
respectful dialogue even when disagreements occur. The Council agreed.
Mayor Vincent explained that a resolution formally adopting the Dignity Index is on the agenda for action in tonight’s General
Session. The Council will continue the discussion as it considers approval of the resolution.

3.

Other Items
Mayor Vincent reported receiving calls from residents expressing concern about the speed of electric scooters and e-bikes on
sidewalks near Island View Elementary School, particularly during times when parents walk young children to school. He stated that
while residents were not seeking enforcement actions, they were interested in education and awareness efforts to improve safety.
The Council and Staff discussed possible coordination with the Davis School District and the Sheriff’s Office to address the issue
through education rather than citations. Mayor Vincent and Staff shared observations from time spent monitoring the area, noting
that while activity levels varied, visibility of law enforcement appeared to have a positive effect on all traffic in general.
Council Member Chatterton referred to his previous request regarding the possibility of installing a pedestrian crosswalk with
flashing beacons on 3000 W between 300 North and SR-193. He expressed concern about residents crossing mid-block and the
potential for serious accidents. Staff noted that there are existing crossing locations at both 300 N and SR-193 and these types of
lights can be quite costly. Council Members discussed balancing safety concerns with actual usage and existing crossing locations
and agreed that a study of the area would be helpful in order to have data to consider in evaluating whether another crossing
location is warranted.
Council Member Swenson requested clarification on current City ordinances related to electric bikes and scooters on sidewalks,
trails, and in parks, noting that some cities prohibit their use in certain areas. The Council agreed that review of existing regulations
would be helpful and something for the Council to consider discussing in the future.
No other items were discussed.

The Administrative Session adjourned.

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3200 WEST 300 NORTH
WEST POINT CITY, UT 84015

WEST POINT CITY COUNCIL
MEETING MINUTES
WEST POINT CITY HALL
September 16th, 2025

Mayor:
Brian Vincent
City Council:
Annette Judd, Mayor Pro Tem
Jerry Chatterton
Michele Swenson
Brad Lee
Trent Yarbrough
City Manager:
Kyle Laws

General Session
7:00 PM
Minutes for the West Point City Council General Session held on September 16, 2025, at 7:00 PM with Mayor Brian Vincent presiding.
This meeting was held at West Point City Hall and livestreamed for the public to view via Zoom. The livestream of the meeting was
accessible to view by entering Meeting ID# 848 2669 4407 at https://zoom.us/join or by telephone at (669) 900-6833.
MAYOR AND COUNCIL MEMBERS PRESENT: Mayor Brian Vincent, Council Member Jerry Chatterton, Council Member Brad Lee, Council
Member Michele Swenson, and Council Member Annette Judd
EXCUSED: Council Member Trent Yarbrough
CITY EMPLOYEES PRESENT: Kyle Laws, City Manager; Boyd Davis, Assistant City Manager; Bryn MacDonald, Community Development
Director; Ryan Harvey, Administrative Services Director; Kenny England, Public Works Director; and Casey Arnold, City Recorder
EXCUSED: None
VISITORS PRESENT: Matt Leavitt, Ken Whitaker, Mike Bastian, Michelle Day, PJ Roubinet, Marv Drake, Richard Roginski, Karla Smith,
Linden Smith, Marilyn Olds, Randee Bereece, Shannon Kotter & Family, Katie Haugen, Kurtis Haugen, Kyle Norton, Michael Heinze, Leon
Jacobsen, Jacci Kelley, Casey Pickard, Taggart Robinson, Heather Robinson, Kara Hummel, Scott Robinson, Doug Hamblin, Lauren Tesoro,
Sharon Cammack, Jason Cammack, Blake Halfacre, and Hilary Ray. No sign-in is required for those viewing online.

1.
2.
3.
4.

Call to Order
Pledge of Allegiance
Prayer or Inspirational Thought – Given by Council Member Lee
Communications and Disclosures from City Council and Mayor
Council Member Yarbrough – Absent
Council Member Judd – None
Council Member Chatterton – None
Council Member Swenson – Expressed her appreciation to the West Point Arts Council and community members who participated in
the Chalk Art Festival. She encouraged any that are interested in getting involved with the Arts Council to visit the website and reach
out. She noted their involvement in the upcoming Fall Festival and invited residents to attend.
Council Member Lee – Addressed recent tragic events within the state and encouraged kindness, civility, and grace toward one
another, emphasizing Utah’s strong sense of community and shared values.
Mayor Vincent – None

5.

Communications from Staff
Mr. Laws reported on the City’s 9/11 Day of Service, during which approximately 30 trees were planted at Loy Blake Park by
volunteers that participated. He stated that there was a strong turnout and a lot of work was able to be done. He also announced
the upcoming Fall Festival on October 11, which will replace the traditional Halloween Carnival and include carnival games, a car
show with trunk-or-treat elements, food trucks, vendors, and Arts Council activities. He also reminded residents of the upcoming
cemetery cleaning scheduled for October 2.

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6.

Citizen Comment
Michelle Day – West Point: Stated that she wanted to address the proposed adoption of the Dignity Index. She expressed concern
about legislating behavior, stating that civility and common courtesy should be practiced daily without regulation. She noted that
the Dignity Index is still a pilot program and questioned who would judge behavior and what consequences would exist. She stated
concern that the index could chill passionate expression and cause people to self-censor. Ms. Day emphasized that democracy is
often messy and emotional and cautioned against creating an environment where people feel discouraged from speaking freely.
Sharon Cammack – West Point: Expressed concern regarding electric bikes and electric scooters on sidewalks, trails, and roadways.
She stated that these devices are often silent, move quickly, and do not yield to pedestrians. She described safety concerns related
to walking dogs, backing out of driveways, and limited visibility along 300 North, stating that she no longer feels safe walking her dog
on the trail due to unexpected encounters with e-bikes.
Richard Bruginski – West Point: Stated that he recently experienced a close call with an e-bike while trimming weeds near the
sidewalk. He also raised concern regarding agenda posting, stating that he was unable to locate the agenda on the City’s website
prior to the meeting and only became aware of the public hearing by checking special meetings. He requested clarification regarding
agenda availability.

7.

Presentation of the Awards for the Chalk Art Festival – Mayor Brian Vincent
Mayor Vincent recognized participants and winners of the 2025 Chalk Art Festival, hosted by the West Point Arts Council at Loy
Blake Park. He invited Arts Council Chair Randee Bereece forward to assist with the presentation.
Awards were announced in the following categories:
Children (Ages 0–12)

•
•
•

Third Place: Sophie Kotter
Second Place: Eleanor Hanson
First Place: Taggart Robinson

Teens (Ages 13–17)

•
•
•

Third Place: Sadie Kotter
Second Place: Ashlyn Gray
First Place: Linden Smith

Adults (18+)

•
•
•

Third Place: Joshua Davidson
Second Place: Whitney Hansen
First Place: Marissa Leonard

Mayor Vincent congratulated all participants and thanked the Arts Council for organizing the event.

8.

Consideration of Approval of the Minutes from the July 15th, 2025 City Council Meeting
Council Member Chatterton motioned to approve the minutes
Council Member Swenson seconded the motion
In Favor: All
Opposed: None
The Council unanimously agreed

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9.

Consideration of Resolution No. 09-16-2025A, Affirming West point City’s Goal to Uphold Dignity and Civility in Local Government
and Adopting the “Dignity Index” – Mayor Brian Vincent
Mayor Vincent reviewed the purpose of the proposed resolution, emphasizing that it is intended as a commitment by City officials
and employees to lead by example in maintaining dignity, respect, and civility, and that it does not establish enforcement
mechanisms or penalties.
Council Members discussed the intent and scope of the resolution. City Manager Kyle Laws clarified that the resolution applies to
City officials and employees and is not an ordinance regulating public speech.
Council Member Chatterton referenced endorsement of the Dignity Index by the Utah League of Cities and Towns and expressed
support for adopting the principles.
The Council agreed and had no further discussion.
Council Member Swenson motioned to approve Resolution No. 09-16-2025A
Council Member Judd seconded the motion
In Favor: All
Opposed: None
The Council unanimously agreed

10. Public Hearing Regarding a Request to Rezone Property Located at 3900 W 300 N from R-2 to R-4 – Mrs. Bryn MacDonald
Mrs. MacDonald presented the request to rezone approximately 13 acres located at 3900 W 300 N from R-2 to R-4. She stated that
the property has been discussed multiple times previously and was now before the City Council for a formally noticed public hearing.
Mrs. MacDonald explained that the current zoning of the property is R-2, while the General Plan designation for the property is R-4,
as adopted by the City Council with the updated General Plan in December 2024. She displayed maps showing both the current
zoning and General Plan designations. She stated that the applicant is requesting the rezone to align the zoning with the General
Plan.
Mrs. MacDonald reviewed the evolution of the subdivision layout, explaining that the Planning Commission initially reviewed an
earlier concept plan and requested changes. She showed the original plan, the revised plan reviewed by the Planning Commission,
and the most recent plan, which includes additional minor adjustments made in recent weeks. She stated that the current proposal
includes 46 total lots, with an overall density of approximately 3.5 units per acre, which is below the minimum density allowed in the
R-4 zone. As the proposed density is below the R-4 minimum density requirement of 3.7 units per acre, the project also includes a
proposed Development Agreement to allow that density exception. She stated that the Development Agreement would specifically
limit the number of lots to 46 and would reference the approved concept plan, ensuring that the property could only be developed
consistent with what the City Council is reviewing and that additional density could not be added without further Council approval.
The current proposal includes eight twin-home lots, which were revised following Planning Commission review to comply with the
City’s requirement that no more than 20% of lots in an R-4 subdivision be twin homes. One twin-home lot was removed to meet this
standard.
Mrs. MacDonald also highlighted a recent revision to the plan that adds a five-foot-wide sidewalk connection from the end of the
subdivision directly north to 300 North, providing pedestrian access to the roadway and nearby school area. She noted that this
pedestrian connection was added in response to prior discussion and concerns regarding walkability.
She reviewed lot sizes within the subdivision, stating that the minimum lot size in the R-4 zone is 5,000 square feet, and that most
interior lots in the proposal range from approximately 8,000 to 9,000 square feet, with larger lots located along the perimeter. She
stated that all units would be owner-occupied, as required by the R-4 zone, and that the Development Agreement would further
specify that the units may not be rented, with CC&Rs enforcing this requirement.

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Mrs. MacDonald reviewed street connections, explaining that the subdivision connects to an existing road at 5200 West and includes
stub roads to the west to allow for future connectivity if adjacent properties develop. She confirmed that all proposed roads would
be public streets. She also addressed sidewalk and park strip requirements along the southern access road (referred to as “Street
A”). Mrs. MacDonald explained that staff is recommending that no sidewalk be required along that segment at this time, due to
maintenance concerns and the fact that adjacent properties are not yet developed. She stated that sidewalks would still be required
in front of all new lots within the subdivision, and that sidewalks along the access road could be installed in the future if adjacent
properties develop.
The Planning Commission held a public hearing on both the rezone and the Development Agreement and received a significant
amount of public comment. She explained that the Planning Commission ultimately recommended denial of the rezone and
Development Agreement, citing concerns that the proposal did not fit with the surrounding neighborhood character and that the
property could potentially be developed under a different zoning designation, such as R-3 or a planned development approach.
The item is now before the City Council. She stated that the City Council may approve, deny, or modify the request, and that the
Development Agreement is intended to provide certainty regarding density and layout should the rezone be approved.
Mrs. MacDonald emphasized that this is just a public hearing and that the Council will not be taking any action at this time.
Mayor Vincent opened the public hearing.
Kurtis Haugen – West Point: Stated that he attended prior Planning Commission and City Council meetings and reviewed the
Planning Commission’s reasoning for recommending denial. He read portions of Planning Commission discussion, noting
concerns about disruption to planned density transitions, precedent for surrounding properties, lack of collector road access,
neighborhood character, and late changes to the General Plan designation. He emphasized that there was substantial public
opposition at the Planning Commission level and expressed concern that approving the rezone would set a precedent for
additional high-density development to the west.
Kara Hummel – West Point: Stated that speaking publicly caused her anxiety but that she felt compelled to share concerns. She
expressed concern about traffic, property values, school crowding, and the feeling that decisions may have been made without
adequate community input. She emphasized that residents understood the property would eventually develop but wished it to
remain R-2 as originally zoned.
Jacci Kelley – West Point: Speaking on behalf of her husband Corey Kelly, read a prepared statement noting that the Planning
Commission unanimously recommended denial. She stated that denial would not expose the City to legal risk, that General Plan
integrity would not be compromised by denial, and that moderate-income housing requirements could be met through other
strategies. She expressed concern that overriding the Planning Commission and public opposition would signal that public input
is symbolic rather than substantive.
Kay Child – West Point: Spoke in support of the rezone, stating that the proposed lot sizes would allow for smaller, more
attainable homes and provide housing options for families who otherwise could not afford to live in West Point. She
acknowledged traffic concerns but stated that growth is inevitable and believed sidewalks and connectivity improvements
would benefit schoolchildren.
Blake Halfacre – West Point: Stated that he was neither fully in favor nor fully opposed but suggested exploring compromises
such as broader ADU allowances for nearby large-lot properties. He raised concern about traffic impacts on nearby homes and
asked the Council to consider equity for adjacent property owners if density is increased.
Katie Haugen – West Point: Stated that she agreed with previous speakers opposing the rezone and expressed concern that
residents felt their voices were not being heard. She emphasized that residents were not opposed to growth but wanted
development consistent with existing zoning and neighborhood character.
Casey Pickard – West Point: Stated that she lives adjacent to the proposed subdivision and believes the rezone would set a
precedent for surrounding fields. She expressed frustration that, despite public involvement and Planning Commission denial,
residents felt the decision was predetermined. She requested the property remain zoned R-2.

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Kyle Norton – West Point: Spoke in support of the rezone, stating that smaller lots still represent high-quality housing and that
new residents would contribute positively to the community. He expressed concern for first-time homebuyers and supported
development that fits within established zoning frameworks rather than special negotiated zones.
Marilyn Olds – West Point: Stated that she has lived in West Point for over 60 years and raised concerns about school access,
sidewalks, and congestion. She questioned how children would safely walk to school without adequate pedestrian
infrastructure.
Richard Roginski – West Point: Stated that the rezone does not fit the character of the surrounding community and questioned
the process by which the General Plan designation was changed. He expressed concern that financial gain was being prioritized
over community welfare.
Marvin Drake – West Point: Stated that West Point risks becoming a bedroom community and expressed concern about lack of
open play space, sidewalks, and increased density. He urged the Council to preserve West Point’s identity.
Hilary Ray – West Point: Stated that children would inevitably use the proposed internal road as a shortcut to school and
expressed concern about safety on 4000 West. She also raised concern about affordability claims and potential conversion of
homes to rentals.
Jacci Kelley – West Point: Returned to the podium and stated regret for not speaking out during previous nearby developments.
She raised concerns about existing sidewalk drainage issues near her home, traffic congestion, and pedestrian safety.
Sharon Cammack – West Point: Stated that homes priced over $500,000 should not be characterized as low-income housing
and reiterated concerns about road congestion.
Council Member Chatterton motioned to close the public hearing
Council Member Swenson seconded the motion
In Favor: All
Opposed: None
The Council unanimously agreed
Following the close of the public hearing, Council Members thanked the residents for their participation, stating that they recognize
the time, emotion, and effort it takes to attend meetings and speak publicly, and that their comments are being noted and will be
taken into consideration. Mayor Vincent emphasized that public input is not treated as a formality and that the Council takes
resident concerns seriously, particularly when a proposal generates significant community interest and differing viewpoints. He also
addressed concerns raised about whether the decision had already been made, stating that no final decision had been reached and
that the purpose of the public hearing and discussion was to fully understand the impacts, concerns, and legal considerations before
taking action. He explained that the City Council is required to weigh multiple factors, including the General Plan, zoning code,
Planning Commission recommendations, state housing requirements, infrastructure considerations, and neighborhood
compatibility.
Council Members will continue to review the request, including Planning Commission minutes, staff reports, public comments, and
applicable ordinances, before making a final decision in a future meeting.
Mayor Vincent again thanked residents for maintaining civility during a difficult discussion and stated that regardless of the
outcome, the Council remains committed to transparency and respectful engagement.

11. Consideration of Ordinance No. 09-16-2025A, Rezoning Property at 1383 N 4350 W from A-40 to R-1 – Mrs. Bryn MacDonald
Mrs. MacDonald presented the request to rezone .71 acres of property located at 1383 North 4350 West from A-40 (Agricultural) to
R-1 (Single-Family Residential). The applicant is requesting a rezone to R-1 Residential to develop the two parcels into two buildable
residential lots. According to the application, these two lots would tie in with the Pheasant Creek subdivision, which was originally
developed by the applicant's father, Doug Hamblin. She explained that the request is consistent with the City’s General Plan land-use
designation for the area and would allow for a conventional single-family subdivision rather than continued agricultural zoning. Mrs.

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MacDonald reviewed the location of the property, surrounding zoning classifications, and anticipated development standards under
the R-1 zone.
Mrs. MacDonald stated that the request had been reviewed by the Planning Commission, which considered the rezone in relation to
surrounding development patterns, infrastructure capacity, and consistency with the General Plan. There were no public comments
during their public hearing and the Planning Commission recommend approval of the rezone. She reiterated that the proposed
zoning would not authorize multifamily or high-density housing, but would allow two standard single-family residential lots
consistent with other R-1 developments in the area.
Mrs. MacDonald also explained that this application is only for the rezone of the property, and that if approved, the applicants will
then need to submit a subdivision application for the two lots. At that time, the plan will be reviewed for compliance with the size,
width, and other code requirements.
Mayor Vincent opened the public hearing.
a.
Public Hearing
No comments.
Council Member Swenson motioned to close the public hearing
Council Member Judd seconded the motion
In Favor: All
Opposed: None
The Council unanimously agreed
b.

Action

Council Member Chatterton motioned to approve Ordinance No. 09-02-2025A
Council Member Swenson seconded the motion
Roll Call:
Council Member Judd – Aye
Council Member Chatterton – Aye
Council Member Lee – Aye
Council Member Swenson – Aye
Council Member Yarbrough – Absent
In Favor: All
Opposed: None
The Council unanimously agreed

12. Consideration of Approval to Place the Whitesides Place Subdivision on One-Year Warranty – Mr. Boyd Davis
Mr. Davis presented the request to place the Whitesides Place Subdivision on its one-year warranty period. He stated that the
subdivision improvements had been completed and inspected and that Staff recommends that it be placed on warranty.
The Council had no further discussion.
Council Member Lee motioned to approve
Council Member Swenson seconded the motion
In Favor: All
Opposed: None
The Council unanimously agreed

13. Motion to Adjourn the General Session
Council Member Chatterton motioned to adjourn

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Council Member Judd seconded the motion
In Favor: All
Opposed: None
The Council unanimously agreed.

APPROVED THIS ______ DAY OF _______________________, 2026:

___________________________________
BRIAN VINCENT, MAYOR

___________________________________
CASEY ARNOLD, CITY RECORDER

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WEST POINT CITY COUNCIL
MEETING MINUTES
WEST POINT CITY HALL
3200 WEST 300 NORTH
WEST POINT CITY, UT 84015

October 7th, 2025

Mayor:
Brian Vincent
City Council:
Annette Judd, Mayor Pro Tem
Jerry Chatterton
Michele Swenson
Brad Lee
Trent Yarbrough
City Manager:
Kyle Laws

Administrative Session
6:00 PM
Minutes for the West Point City Council Administrative Session held on October 7, 2025, at 6:00 PM with Mayor Brian Vincent presiding.
This meeting was held at West Point City Hall and livestreamed for the public to view via Zoom. The livestream of the meeting was
accessible to view by entering Meeting ID# 813 0853 0778 at https://zoom.us/join or by telephone at (669) 900-6833.
MAYOR AND COUNCIL MEMBERS PRESENT: Mayor Brian Vincent, Council Member Jerry Chatterton, Council Member Brad Lee, Council
Member Michele Swenson, Council Member Trent Yarbrough, and Council Member Annette Judd
EXCUSED: None
CITY EMPLOYEES PRESENT: Kyle Laws, City Manager; Boyd Davis, Assistant City Manager; Bryn MacDonald, Community Development
Director; Ryan Harvey, Administrative Services Director; Kenny England, Public Works Director; and Casey Arnold, City Recorder
EXCUSED: None
VISITORS PRESENT: Matt Leavit. No sign-in is required for those viewing online.

1.

Discussion Regarding Fee Schedule Amendments – Mr. Ryan Harvey
Mr. Harvey reviewed proposed amendments to the City’s fee schedule, noting that the proposed change to secondary water fees
was previously discussed when representatives from Davis & Weber Counties Canal Company presented to the Council about the fee
increase. He explained that secondary water rates will be adjusted beginning with the November 1 billing cycle. Rates for properties
up to one-third of an acre will remain unchanged, while larger properties will see increases ranging from approximately five to ten
percent.
Mr. Harvey also discussed a proposed change to the utility deposit structure. He explained that the current $60 deposit has been
sufficient for most residents but has been less effective for rental properties due to higher turnover and difficulty contacting former
tenants. Staff proposed increasing the deposit for rental accounts to $100 to better cover outstanding balances and reduce staff
time spent tracking unpaid bills. He clarified that deposits are refunded or applied to the final bill if accounts are left in good
standing.
Council Members asked clarifying questions regarding whether the $100 deposit would generally cover a typical monthly utility bill
and whether the deposit would still be refundable. Mr. Harvey confirmed that it would typically cover most monthly bills and that
the deposit would remain refundable or applied to the final bill. Council Members expressed general support for the proposal and
acknowledged that it has been some time since the original deposit amount was set and the adjustment would help reduce
administrative burden without increasing deposits for long-term homeowners.
The Council will consider approval of the amendments in tonight’s General Session after holding a public hearing to gather resident
input.

2.

Discussion Regarding Boundary Adjustment for the North Davis Fire District – Mr. Kyle Laws
Mr. Laws explained that recent City annexations have created areas that are now within West Point City limits but not formally
included within the North Davis Fire District service area. He stated that, in accordance with State Code, the Fire District is
requesting the City’s consent to expand its service area to include the newly annexed properties.

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Mayor Vincent added context regarding existing fire service coverage, explaining that some areas are currently served under
contract with Clinton City and that future annexations would benefit from having the service area automatically align with City
boundaries. Mr. Laws explained that the proposed resolution would initiate a required 60-day waiting period before a public hearing
could be held, after which the City and Fire District would each take final action to complete the boundary adjustment.
Council Members asked whether the expansion would require construction of a new fire station. Mr. Laws confirmed that it would
not, and that the existing station adequately serves the area. Council Members expressed understanding of the process and the
benefit of aligning service boundaries with City limits. The Council will consider approval of the resolution declaring the intent to
expand the boundaries of the NDFD to include the annexed areas in tonight’s General Session.

3.

Discussion Regarding 3000 W Street Crosswalk – Mr. Kyle Laws
Mr. Laws stated that the proposal for a mid-block pedestrian crosswalk on 3000 West was placed on the agenda at the request of
Council Member Chatterton. He explained that Staff has not yet conducted any formal studies or traffic counts and is seeking
direction from the Council before proceeding further. Mr. Laws explained that installation of pedestrian crossing signals similar to
trail crossings elsewhere in the City would cost approximately $10,000 and that placement would need to consider driveways, ADA
compliance, and visibility.
Council Member Chatterton explained the concern prompting the request, noting that residents on either side of 3000 West,
particularly in the Crystal Creek Subdivision area, have no convenient or safe way to cross the roadway. He stated that requiring
residents to walk to either 300 North or SR-193 effectively divides the neighborhood and increases the likelihood of unsafe
crossings, especially for children.
Council Members discussed traffic volumes, visibility concerns, potential liability, and whether a mid-block crossing would create
additional safety issues or confusion during peak traffic times. Staff explained that any formal crossing would typically require a
warrant study and that mechanical crossing devices introduce maintenance and liability considerations.
As discussion continued, the conversation expanded to other areas in the City where pedestrian safety concerns may be more
pressing, including 3500 West near the park access and areas with higher concentrations of children. Council Members discussed
whether City funds would be better directed toward locations serving parks, schools, or higher pedestrian volumes.
Council Member Chatterton ultimately withdrew his request for the 3000 West mid-block crossing, stating that his intent was to
raise the issue on behalf of residents and that he agreed other locations, particularly near 3500 West and park access, may be more
appropriate for future consideration. Council Members discussed the possibility of starting with a standard painted crosswalk and
signage in a future location and evaluating usage before considering additional measures such as flashing lights or crossing guards.

4.

Other Items
Mr. Davis discussed an issue involving Davis & Weber Counties Canal Company and UDOT related to relocation of a major secondary
water line due to construction of the West Davis Highway. He explained that UDOT has taken the position that Davis & Weber must
pay the full cost of relocation because the line is not within a recorded easement, despite being located in an existing public right-ofway. Mr. Davis explained that the City’s contract with Davis & Weber allows utilities to be located within City rights-of-way and that
granting a formal easement over Cold Springs Road would likely require UDOT to cover relocation costs, preventing those costs from
being passed on to West Point residents. Council Members expressed unanimous support for this approach and agreed that the
easement item should be brought back at a future meeting for formal approval.
Mayor Vincent and Mr. Laws provided an update on discussions with Kurtis Fredericks regarding a potential Illumination event in
West Point. They explained that the event has been held in Syracuse in recent years and that organizers are interested in moving it
to the Loy Blake Park in West Point. The Council’s discussion included park cleanup responsibilities, volunteer involvement, parking
logistics, and coordination with existing sports schedules. Council Members expressed general support, noting that advance planning
would be important to minimize impacts on scheduled activities, but that overall it would be a good event to have in the City
without having a major burden on Staff.

The Administrative Session adjourned.

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3200 WEST 300 NORTH
WEST POINT CITY, UT 84015

WEST POINT CITY COUNCIL
MEETING MINUTES
WEST POINT CITY HALL
October 7th, 2025

Mayor:
Brian Vincent
City Council:
Annette Judd, Mayor Pro Tem
Jerry Chatterton
Michele Swenson
Brad Lee
Trent Yarbrough
City Manager:
Kyle Laws

General Session
7:00 PM
Minutes for the West Point City Council General Session held on October 7, 2025, at 7:00 PM with Mayor Brian Vincent presiding. This
meeting was held at West Point City Hall and livestreamed for the public to view via Zoom. The livestream of the meeting was accessible
to view by entering Meeting ID# 813 0853 0778 at https://zoom.us/join or by telephone at (669) 900-6833.
MAYOR AND COUNCIL MEMBERS PRESENT: Mayor Brian Vincent, Council Member Jerry Chatterton, Council Member Brad Lee, Council
Member Michele Swenson, Council Member Trent Yarbrough, and Council Member Annette Judd
EXCUSED: None
CITY EMPLOYEES PRESENT: Kyle Laws, City Manager; Boyd Davis, Assistant City Manager; Bryn MacDonald, Community Development
Director; Ryan Harvey, Administrative Services Director; Kenny England, Public Works Director; and Casey Arnold, City Recorder
EXCUSED: None
VISITORS PRESENT: Matt Leavitt, Mike Bastian, Amy Ross, Wayne Law, and Joelle Caruso. No sign-in is required for those viewing online.

1.
2.
3.
4.

Call to Order
Pledge of Allegiance
Prayer or Inspirational Thought – Given by Council Member Yarbrough
Communications and Disclosures from City Council and Mayor
Council Member Lee – Noted that over the past few weeks there have been some horrific events both in Utah and across the
country. He stated that no one should ever be harmed because of their religious beliefs or political views and noted that, especially
in an election year, emotions can run high. He encouraged everyone to lower the temperature of public discourse, emphasizing that
while open and honest discussion is important, it should never reach a point where violence occurs.
Council Member Swenson – Provided an update from the West Point Arts Council. She noted that the Chalk Art Festival held the
previous month was a great success. She shared that the Arts Council will be participating in the upcoming Fall Festival and
encouraged residents to create edible Halloween-themed art for judging based on creativity and originality. She stated that cookies
will also be available for children to decorate and that ribbons will be awarded. She also detailed the Arts Council’s upcoming paint
nights, plans to offer dance lessons again at the beginning of the year, and a community choir that will perform at the lighting
ceremony. She encouraged residents interested in the arts, both visual and performing, to volunteer and get involved.
Council Member Judd – Reported that North Davis Fire District held fire safety prevention events the previous week and stated that
the turnout at the West Point event was very good. She also noted that the Clearfield event appeared to be successful as well.
Council Member Chatterton – Commented that over the past few weeks he had visited several cemeteries throughout Utah and
surrounding states. He stated that West Point City has one of the best-maintained cemeteries and war memorials he has seen. He
expressed appreciation to Public Works staff and the City Recorder for their work.
Council Member Yarbrough – None
Mayor Vincent – Echoed appreciation for City staff and Arts Council volunteers.

5.

Communications from Staff

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Mr. Laws announced that the October Senior Lunch will be held on October 21 at City Hall. He also reminded residents that the Fall
Cleanup will occur October 24–25, with dumpsters placed at City parks.
Mr. Laws also highlighted the upcoming Fall Festival, which is a new event this year with participation from the Arts Council, Youth
Council, Pageant Royalty, and other volunteers. He discussed weather-related contingency planning, including tents, covered areas,
and possible schedule adjustments. He noted that a car show is planned as part of the event, although weather may impact
participation. Mr. Laws stated that Staff will continue monitoring forecasts and advertise any changes as needed.

6.

Citizen Comment
No comments.

7.

Youth Council Update
No update was provided at this time.

8.

Davis County Sheriff’s Office Update
This update will be scheduled for a future meeting.

9.

Appointment of West Point Arts Council Board Members – Mayor Vincent
Mayor Vincent proposed the reappointment of Amy Koster and Lauren Tesoro to the West Point Arts Council Board.
Mr. Laws explained that both individuals are current board members, that no additional applications were received during the open
recruitment period, and that both have served in leadership roles. He stated that Ms. Koster serves as secretary and Ms. Tesoro
serves as Visual Arts Chair, and both have expressed a desire to continue serving.
Council Member Swenson expressed strong support for both appointees, highlighting their organization, creativity, and significant
contributions to Arts Council programming and community events.
Council Member Swenson motioned to approve the reappointment of Amy Koster and Lauren Tesoro to the Arts Council Board
Council Member Chatterton seconded the motion
In Favor: All
Opposed: None
The Council unanimously agreed

10. Consideration of Resolution No. 10-07-2025A, Approving the Drainage Agreement with UDOT for the West Davis Highway – Mr.
Boyd Davis
Mr. Davis presented the drainage agreement between West Point City and UDOT for the West Davis Highway project. He explained
that this agreement is the last of five agreements related to the project and required additional coordination due to the complexity
of stormwater management along the corridor.
Mr. Davis provided an overview of the drainage design using maps, explaining the locations of multiple detention ponds along the
highway. He stated that UDOT will own and maintain all newly constructed detention ponds, with the exception of one existing Cityowned detention pond near 1300 North that will be relocated as part of the project and continue to be maintained by the City. He
explained that UDOT has agreed to detain stormwater before discharging it into the City’s storm drain system, which significantly
reduces impacts to City infrastructure.
Additional discussion included drainage points at 300 North, 1300 North, and Cold Springs Road, as well as the rerouting of Cold
Spring to a Davis County drainage channel. Mr. Davis explained that UDOT will also relocate a small storm drain pipe serving the Isla
Vista subdivision.

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Council Members asked questions regarding where specific ponds would drain, long-term maintenance responsibilities for storm
drain pipes, and whether stormwater would enter the City system at unintended locations. Mr. Davis clarified that UDOT will
maintain all storm drain infrastructure they construct until it connects to the City’s system.
Council Member Swenson noted minor inconsistencies in wording and spelling within the agreement, including references to “Cold
Spring” versus “Cold Springs Road.” Mr. Davis acknowledged the errors and stated that the final draft will include those corrections.
Council Member Chatterton motioned to approve Resolution No. 10-07-2025A, with the spelling corrections as noted.
Council Member Yarbrough seconded the motion
In Favor: All
Opposed: None
The Council unanimously agreed

11. Consideration of Resolution No. 10-07-2025B, Approving a Storm Drain Pipe Agreement with UDOT for the West Davis Highway –
Mr. Boyd Davis
Mr. Davis presented an agreement for construction of a major storm drain pipe near the northern end of the West Davis Highway,
near 1800 North. He explained that the pipe has long been identified in the City’s master plan and serves a large drainage basin. He
stated that UDOT has requested the pipe be constructed earlier than planned to support both the current phase of the highway and
future phases extending north into Weber County.
Mr. Davis explained that the pipe could be up to 60 inches in diameter and that the estimated project cost is approximately $2
million. He stated that UDOT has agreed to contribute $500,000 toward construction costs and provide a perpetual easement across
its property, resulting in significant cost savings and long-term benefits to the City.
Council Members asked questions regarding funding sources, construction timing, and whether the pipe could help alleviate
drainage issues in nearby subdivisions. Mr. Davis stated that the City’s portion of the project would be funded through storm drain
impact fees and the storm drain maintenance fund, both of which have sufficient balances. He explained that while the pipe will
improve overall drainage in the area, some localized drainage issues may still require additional solutions.
Mr. Davis noted that design work is underway and that UDOT requires the pipe to be completed by the end of 2026. Staff
recommends approval of the agreement. The Council had no further concerns or comments with the agreement.
Council Member Lee motioned to approve Resolution No. 10-07-2025B
Council Member Judd seconded the motion
In Favor: All
Opposed: None
The Council unanimously agreed

12. Consideration of Resolution No. 10-07-2025C, Approving a Approving a Cost Sharing Agreement with Davis County for
Infrastructure Studies in Annexation Area – Mr. Boyd Davis
Mr. Davis explained that the City previously approved road and storm drain studies for recently annexed areas and that Davis County
verbally agreed to pay for half of the cost. He stated that the agreement before the Council formalizes that arrangement.
Mr. Davis explained that the City will continue managing the consultants and paying invoices, and Davis County will reimburse 50%
of the costs, up to $28,000 for the road study and $75,000 for the storm drain study. He noted that these limits represent exactly
half of the contracts previously approved by the Council.
The Council has discussed this agreement in previous meetings and were pleased that it is ready to be formalized, as the cost sharing
helps reduce financial impact on the City as annexation planning continues.
Council Member Yarbrough motioned to approve Resolution No. 10-07-2025C
Council Member Chatterton seconded the motion

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In Favor: All
Opposed: None
The Council unanimously agreed

13. Consideration of Approval to Purchase Concrete Box Culvert – Mr. Boyd Davis
Mr. Davis presented a request to purchase a concrete box culvert for Cold Springs Road in advance of construction due to long
manufacturing lead times. He explained that the existing corrugated metal culvert at the Davis County 200 South drainage crossing is
failing and must be replaced before the road can be improved.
Mr. Davis stated that the City plans to reconstruct Cold Springs Road with curb, gutter, and sidewalk and that the new concrete box
culvert is necessary to support future roadway improvements. He explained that the City must install the culvert outside of the
irrigation season, leaving a limited construction window between mid-October and mid-April.
To avoid delays, Mr. Davis recommended purchasing the box culvert directly from Old Castle Precast, noting that the lead time is
approximately eight weeks. He explained that purchasing the materials directly avoids contractor markup and ensures the City can
proceed with construction as soon as installation bids are received. He stated that the quoted cost of $171,844 would be funded
through road impact fees.
Council Members asked questions regarding bid timing, construction schedule, number of culvert sections, and whether ownersupplied materials could discourage contractor participation. Mr. Davis explained that owner-supplied materials are not uncommon
and should not affect bidding. He stated that staff anticipates advertising for construction bids in early November, with installation
targeted for completion by late winter or early spring.
The Council noted the cost savings associated with direct purchase and expressed support for avoiding construction delays.

Council Member Lee motioned to approve the purchase in the amount of $171,844
Council Member Swenson seconded the motion
In Favor: All
Opposed: None
The Council unanimously agreed

14. Consideration of Resolution No. 10-07-2025D, Amending the Development Agreement for the Heritage Point PRUD Subdivision –
Mr. Boyd Davis
Mr. Davis presented a proposed amendment to the Development Agreement for the Heritage Point PRUD subdivision. He explained
that the amendment would allow up to 46 interior lots to be reduced below the 10,000 square foot minimum required by the PRUD
ordinance, with no lot smaller than 9,800 square feet. He noted that the proposal does not increase the total number of lots and, in
fact, reduces the overall lot count from 213 to 211.
Mr. Davis reviewed the updated subdivision layout and explained that the smaller lots are concentrated within the interior of the
subdivision, while perimeter lots remain larger. He stated that the overall density slightly decreases and that the project continues
to meet the previously approved bonus density and open space requirements. He also noted that the Planning Commission held a
public hearing and recommended approval of the amendment with no public opposition.
Applicant representative Mike Bastian addressed the Council and explained that the request is intended to provide greater flexibility
in home design. He stated that small adjustments in lot width—often just one to two feet—allow for a broader range of floor plans
without changing setbacks or neighborhood character. He emphasized that side-yard setbacks and spacing between homes would
remain unchanged.
Council Members asked clarifying questions regarding the location of the reduced-size lots, spacing between homes, and whether
any exterior lots were affected. Mr. Bastian confirmed that all reduced-size lots are located in the interior of the subdivision and that
no reductions to setbacks or spacing are being requested.

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Mayor Vincent opened the public hearing

a.

Public Hearing
No comments.
Council Member Swenson motioned to close the public hearing
Council Member Judd seconded the motion
In Favor: All
Opposed: None
The Council unanimously agreed

b.

Action

Council Members expressed understanding of the request and noted that the amendment provides reasonable flexibility while
maintaining overall subdivision standards.
Council Member Judd motioned to approve Resolution No. 10-07-2025D
Council Member Yarbrough seconded the motion
In Favor: All
Opposed: None
The Council unanimously agreed

15. Consideration of Resolution No. 10-07-2025E, Amending Exhibit B of the Agreement with Davis Weber Counties Canal Company –
Mr. Ryan Harvey
Mr. Harvey presented the proposed amendment to Exhibit B of the City’s agreement with Davis Weber Counties Canal Company
related to secondary water rates. He explained that the Canal Company previously appeared before the Council to outline upcoming
rate adjustments and that the changes being considered are a pass-through of those rates to City residents.
Mr. Harvey reviewed how the revised rate structure will affect residents. He stated that properties up to one-third of an acre will see
no change in their secondary water charges. Properties larger than one-third acre but less than one-half acre will experience an
approximate five percent increase, while properties above that size will see an increase of approximately ten percent.
Council Member Swenson asked for clarification to confirm that the increases originate with the Canal Company and are not Cityinitiated. Mr. Harvey confirmed that the City is required to adopt the rates in order to pass them through to customers and that the
City does not set the secondary water rates. He noted that Staff frequently receives calls from residents when rate increases occur
and emphasized that the Canal Company establishes the underlying charges.
Council Members also discussed how the rates apply to larger parcels, including properties over 1.25 acres. Mr. Harvey explained
that those larger users are billed directly by the Canal Company rather than through the City.
Council Members expressed understanding of the changes and acknowledged that the amendment simply reflects updated charges
imposed by the Canal Company and had no further discussion.
Council Member Judd motioned to approve Resolution No. 10-07-2025E
Council Member Yarbrough seconded the motion
In Favor: All
Opposed: None
The Council unanimously agreed

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16. Consideration of Resolution No. 10-07-2025F, Amending the FY2026 Fee Schedule – Mr. Ryan Harvey
Mr. Harvey presented the two proposed amendments to the FY2026 Fee Schedule. He explained that the first amendment
incorporates the updated secondary water rates discussed in the previous item and the second proposed change involves increasing
the utility deposit required when opening a new utility account.
Mr. Harvey explained that the current deposit amount of $60 has not been adjusted in many years and no longer reflects the cost of
an average monthly utility bill. He stated that the City has experienced difficulties, particularly with rental properties, when tenants
leave without paying their final bills. In those cases, staff must spend time attempting to track down former tenants, and any unpaid
balance ultimately becomes the responsibility of the property owner.
Staff proposed increasing the utility deposit to $100 for new accounts in order to better cover outstanding balances and reduce staff
time spent on collections. Mr. Harvey emphasized that the deposit remains refundable and is returned to customers or applied to
their final bill when accounts are closed in good standing.
Council Members discussed the rationale for the increase and noted that utility bills are significantly higher than they were when the
$60 deposit was originally established. Council Member Swenson commented that the increase would likely save staff time and
administrative costs associated with tracking unpaid accounts.
Mayor Vincent asked about the process for returning deposits to customers. Mr. Harvey explained that deposits are typically
returned by check once the account is closed and final balances are reconciled.
Mayor Vincent opened the public hearing.
a.

Public Hearing
No comments.
Council Member Judd motioned to close the public hearing
Council Member Chatterton seconded the motion
In Favor: All
Opposed: None
The Council unanimously agreed

b.

Action

The Council had no further questions or concerns regarding the proposed amendments to the fee schedule.
Council Member Swenson motioned to approve Resolution No. 10-07-2025F
Council Member Yarbrough seconded the motion
In Favor: All
Opposed: None
The Council unanimously agreed

17. Consideration of Resolution No. 10-07-2025G, Declaring the Intent to Perform a Boundary Adjustment for the North Davis Fire
District – Mr. Kyle Laws
Mr. Laws explained that this is a resolution declaring the City’s intent to allow the North Davis Fire District to expand its service
boundaries to include areas recently annexed into West Point City. He explained that several annexations over the past year have
resulted in areas within City limits that are not yet formally included in the Fire District’s service area.

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Mr. Laws reviewed the annexed areas affected by the proposed boundary adjustment, including the Horizon Junior High area and
future park site, a large annexation in northwest Davis County extending toward the Weber County line, and a smaller annexation
near 500 West and 1800 North. He explained that the resolution initiates a required 60-day waiting period before a public hearing
can be held.
Mr. Laws stated that following the waiting period, both the City Council and the North Davis Fire District Board will hold public
hearings and take final action to complete the boundary adjustment. He emphasized that the adjustment ensures consistent fire and
emergency medical service coverage for all areas within City boundaries.
Council Members indicated that the matter had been discussed during the Administrative Session and expressed understanding of
the process and need for alignment between City boundaries and Fire District service areas.

Council Member Lee motioned to approve Resolution No. 10-07-2025G
Council Member Swenson seconded the motion
In Favor: All
Opposed: None
The Council unanimously agreed

18. Motion to Adjourn the General Session
Council Member Chatterton motioned to adjourn
Council Member Judd seconded the motion
In Favor: All
Opposed: None
The Council unanimously agreed.

APPROVED THIS ______ DAY OF _______________________, 2026:

___________________________________
BRIAN VINCENT, MAYOR

___________________________________
CASEY ARNOLD, CITY RECORDER

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WEST POINT CITY COUNCIL
MEETING MINUTES
WEST POINT CITY HALL
3200 WEST 300 NORTH
WEST POINT CITY, UT 84015

December 2nd, 2025

Mayor:
Brian Vincent
City Council:
Annette Judd, Mayor Pro Tem
Jerry Chatterton
Michele Swenson
Brad Lee
Trent Yarbrough
City Manager:
Kyle Laws

Administrative Session
6:30 PM
Minutes for the West Point City Council Administrative Session held on December 2, 2025, at 6:30 PM with Mayor Brian Vincent
presiding. This meeting was held at West Point City Hall and livestreamed for the public to view via Zoom. The livestream of the meeting
was accessible to view by entering Meeting ID# 817 0116 1595 at https://zoom.us/join or by telephone at (669) 900-6833.
MAYOR AND COUNCIL MEMBERS PRESENT: Mayor Brian Vincent, Council Member Jerry Chatterton, Council Member Brad Lee, and
Council Member Trent Yarbrough
EXCUSED: Council Member Michele Swenson and Council Member Judd
CITY EMPLOYEES PRESENT: Kyle Laws, City Manager; Boyd Davis, Assistant City Manager; Bryn MacDonald, Community Development
Director; Ryan Harvey, Administrative Services Director; Kenny England, Public Works Director; and Casey Arnold, City Recorder
EXCUSED: None
VISITORS PRESENT: Trek Loveridge, Hunter Murray, Jeremy Strong, Don Mendenhall, PJ Roubinet, Zach Thompson, Michelle Thompson,
Zeb Booker, and Joelle Caruso. No sign-in is required for those viewing online.

1.

Discussion Regarding Commercial, Manufacturing, and Professional Office Landscaping Standards – Mrs. Bryn MacDonald
Mrs. MacDonald reviewed proposed amendments to the City’s commercial, manufacturing, and professional office landscaping
standards. She explained that while the City previously adopted residential landscaping requirements limiting turf grass to comply
with state water conservation standards, corresponding updates to commercial and professional office zones were inadvertently
missed at that time. She noted that the State requires all applicable landscaping standards to be updated in order for residents to
qualify for certain water conservation incentive programs, including “Flip Your Strip.”
Mrs. MacDonald explained that the proposed amendments limit turf grass to a maximum of 15% of the required landscaped area on
commercial and professional office properties, consistent with state-defined standards. She clarified that turf used for active
recreation areas, such as sports fields, would remain exempt. She stated that commercial developments already typically use
minimal turf grass and that she does not anticipate the changes having a practical impact on new commercial projects.
Council Members asked questions regarding how the standards would apply to existing developments, including examples such as
the Smith’s Marketplace site. Staff explained that required landscaping includes trees, shrubs, and landscape areas along roadways
and parking areas, which are already common practice.
Council Member Chatterton expressed concern that the City is being required to adopt unrelated commercial standards in order for
residents, with residential homes, to be able to participate in incentive programs. Mr. Laws responded that while participation is
voluntary, updating the full suite of landscaping standards is a prerequisite for residents to remain eligible for water conservation
incentives statewide.
Mrs. MacDonald stated that, if the Council was comfortable moving forward, the next step would be a public hearing during the
General Session. The Council agreed to set the public hearing and consider approval of the proposed changes at the next meeting on
December 16th.

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2.

Discussion Regarding Park Enhancements – Mr. Kyle Laws
Mr. Laws presented proposed park improvements at the baseball fields located at Loy Blake Park. He explained that Staff is seeking
Council input on planned enhancements that are already budgeted within the Parks Capital Projects Fund.
Mr. Laws outlined proposed improvements including extending baseline fencing on multiple fields to improve safety, replacing
damaged fencing, adding mow strips, and completing unfinished concrete areas around backstops, bleachers, and dugouts. He
explained that the goal is to improve functionality and safety while the City evaluates longer-term plans for park expansion.
Mr. Laws stated that approximately $40,000 is proposed for these enhancements and that sufficient funding is available, noting that
the City currently has approximately $700,000 allocated or accumulated for park capital improvements.
Council Members discussed safety concerns related to foul balls, spectator areas, and youth warming up near uncovered fence lines.
Council Members asked about the history of the current field layouts and discussed possible reasons the fences were originally
shorter. Discussion also included the condition of existing backstops and whether future replacement might require removal of
recently installed concrete. Staff explained that while the chain link could be replaced without removing concrete, the backstops
themselves are original and may need to be addressed in the future.
Council Members asked about dugout improvements, including potential coverings. Staff explained that coverings have been
discussed but not yet priced, and that any current improvements would still allow for future coverings to be added. Temporary
netting options to improve spectator safety were also discussed.
Council Members also raised questions about restroom proximity and ADA accessibility. Mr. Laws noted that extending concrete
walkways to improve accessibility is a potential future project that has been discussed but not yet priced.
The Council was comfortable with the proposed park projects and Staff will continue moving forward on the project.
Mr. Laws also reported that the City has engaged a landscape architect through a previously completed RFP process and has
received proposed scopes of work for landscaping design at City Hall and conceptual design improvements at the City cemetery.
He stated that the City Hall landscaping design proposal is approximately $3,000. The cemetery design proposal totals approximately
$20,000 and includes evaluation of options such as cremation gardens, columbariums, and other burial alternatives. He noted that
approximately $7,500 of the cemetery proposal relates to engineering for an internal cemetery road.
Mr. Laws explained that the City has funding available through both the Cemetery Perpetual Care Fund and Park funds. He asked for
Council direction on whether to proceed with the full scope, including the road engineering, or to defer that portion.
Council Members discussed the importance of improving access to all areas of the cemetery, particularly during winter conditions.
Council Member Chatterton expressed support for proceeding with the road improvements now rather than delaying, noting longterm equity and cost considerations.
During the discussion, Casey Arnold provided information regarding cemetery-related grant availability, noting that while direct
grants are limited, there are occasional opportunities tied to historic preservation and veteran-related projects.
Staff confirmed that the proposed design process would include phased reviews with the Council, including opportunities for
feedback before final concepts are completed.
Council Members were in agreeance to direct Staff to move forward with the cemetery design scope as proposed, including the road
component, and to also proceed with City Hall landscaping design.

3.

Discussion Regarding Focus & Execute Strategic Planning Updated – Mr. Kyle Laws
Mr. Laws provided an overview of the City’s “Focus & Execute” strategic planning platform, which tracks projects and goals aligned
with the City’s adopted strategic priorities. He reviewed the nine strategic priority areas and explained that not every priority will
always have active projects.

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Mr. Laws demonstrated how projects are categorized as completed, in progress, pending, or off-plan. He reviewed some of the
current projects listed, such as code updates, capital projects, and the removal of pickleball court construction in the park from the
plan due to nearby junior high facilities. Mr. Laws stated that Staff intends to use the platform to provide more regular, quarterly
updates to the Council and that Council Members can be given access to view progress directly.
Council Member Chatterton expressed support for Council access to the system. Mr. Laws confirmed that Staff would work to set up
access for Council Members. The Council thanked Mr. Laws for the update and had no further discussion.

4.

Other Items
No other items were discussed.

The Administrative Session adjourned.

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3200 WEST 300 NORTH
WEST POINT CITY, UT 84015

WEST POINT CITY COUNCIL
MEETING MINUTES
WEST POINT CITY HALL
December 2nd, 2025

Mayor:
Brian Vincent
City Council:
Annette Judd, Mayor Pro Tem
Jerry Chatterton
Michele Swenson
Brad Lee
Trent Yarbrough
City Manager:
Kyle Laws

General Session
7:00 PM
Minutes for the West Point City Council General Session held on December 2, 2025, at 7:00 PM with Mayor Brian Vincent presiding. This
meeting was held at West Point City Hall and livestreamed for the public to view via Zoom. The livestream of the meeting was accessible
to view by entering Meeting ID# 817 0116 1595 at https://zoom.us/join or by telephone at (669) 900-6833.
MAYOR AND COUNCIL MEMBERS PRESENT: Mayor Brian Vincent, Council Member Jerry Chatterton, Council Member Brad Lee, and
Council Member Trent Yarbrough
EXCUSED: Council Member Michele Swenson and Council Member Judd
CITY EMPLOYEES PRESENT: Kyle Laws, City Manager; Boyd Davis, Assistant City Manager; Bryn MacDonald, Community Development
Director; Ryan Harvey, Administrative Services Director; Kenny England, Public Works Director; and Casey Arnold, City Recorder
EXCUSED: None
VISITORS PRESENT: Trek Loveridge, Hunter Murray, Jeremy Strong, Don Mendenhall, PJ Roubinet, Zach Thompson, Michelle Thompson,
Joelle Caruso, Matt Leavitt, Zeb Booker, Tony Thompson, Sharon Cammack, Jason Cammack, Rya Ellison, Elizabeth Hardy, Garrett Pickett,
Michelle Day, Abby Spangler, and Jim Spangler. No sign-in is required for those viewing online.

1.
2.
3.
4.

Call to Order
Pledge of Allegiance
Prayer or Inspirational Thought – Given by Council Member Lee
Communications and Disclosures from City Council and Mayor
Council Member Lee – None
Council Member Swenson – Absent
Council Member Judd – Absent
Council Member Chatterton – None
Council Member Yarbrough – None
Mayor Vincent – None

5.

Communications from Staff
Mr. Laws reported on recent and upcoming City events. He stated that the City Hall Lighting Ceremony was held the previous
evening and included a Christmas fireworks show and Santa’s arrival by fire truck. He thanked those who attended and assisted with
the event. Mr. Laws also announced several upcoming December events, including the Child Remembrance Ceremony on December
6th at the cemetery, the Cemetery Luminary event on December 19th, and the final Senior Lunch of the year on December 9th. He
invited residents to attend and participate in these events.

6.

Citizen Comment

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Joelle Caruso – West Point: Stated that she noticed there was no outdoor Christmas tree at the City’s lighting event this year and
that the event was referred to as a City Hall lighting ceremony rather than a Christmas tree lighting ceremony as it has been in the
past. She stated that in prior years there had been a Christmas tree out front of City Hall and carolers and expressed that she
enjoyed that tradition. She asked when the Christmas tree went away and whether that was a decision made by the City.
City Manager Kyle Laws stated that during his approximately 15 years with the City, he was not aware of a Christmas tree ever
being placed outside City Hall. Mayor Vincent stated that he also was not aware of when or if that practice changed.
Sharon Cammack – West Point: Addressed comments made by City Council members at the November 18 meeting regarding the
proposed development at 3900 W 300 N. She stated that many citizens spoke against rezoning the property from R-2 to R-4 for
reasons including safety of children walking to and from school, pedestrian and cyclist safety, traffic on inadequate roads, the
dangerous intersection at 4000 W and 300 N, higher-density homes not blending with existing properties, and concerns about
lowered property values. She referenced the Planning Commission’s recommendation to deny the development. Ms. Cammack
referenced comments made by a Council Member regarding the death of a child near Syracuse Junior High due to an unsafe crossing
and questioned whether safety improvements would only occur after a similar tragedy in this area. She stated that citizens were
assured the Council did not favor developers over residents but expressed concern that Council members appeared to dismiss
citizen input. She stated that she attended City Council meetings when she moved to West Point 33 years ago and that over time the
Council has changed from being primarily farmers to including individuals involved in development and real estate, which she
believes creates conflicts of interest. She stated that during her employment with the IRS she was prohibited from running for office
due to the Hatch Act and expressed concern that similar restrictions do not apply to City Council members. Ms. Cammack stated that
citizens did not say “no” to development, but asked that zoning remain as originally approved. She discussed housing density,
infrastructure concerns, and lack of business development within the City, stating that residents must shop in neighboring cities. She
commented on voter turnout in recent elections, stating that low participation may reflect residents feeling unheard or
unrepresented. Ms. Cammack concluded by asking Council Members to speak clearly into microphones so residents can hear Council
discussion, stating that some members speak quietly or toward the floor, making comments difficult to hear, and wondered why
they are afraid to speak up
Michelle Day – West Point: Stated that she contacted City staff regarding dirt and mud being tracked onto public streets by a
construction site. She referenced City Code Section 13.30.050 regarding tracking mud or sediment onto public streets by
construction or delivery vehicles and stated that provisions are required to clean streets or vehicles before leaving the site. Ms. Day
stated that despite having a street sweeper on site, the area east toward Flint’s Nursery remained muddy and that vehicles driving
through the area could hear debris hitting the underside of their vehicles. She requested that the City contact the contractor to
ensure the streets are properly cleaned.

7.

Youth Council Update
Abby Spangler, Youth Council Mayor, provided an update on Youth Council activities. She reported that Youth Council members
participated in Fall Festival game booths, placed flags on veterans’ graves for Veterans Day, and assisted with the City Hall Lighting
Ceremony. She noted increased participation, with approximately 30 members attending activities.
Council Members thanked Youth Council members and advisors for their service and engagement. Council Member Lee expressed
appreciation for the Youth Council’s efforts and leadership development, and Council Member Chatterton highlighted the
importance of Youth Council as a training ground for future leaders.

8.

Consideration of Approval of Meeting Minutes:
a. August 5, 2025 City Council Meeting
b. August 26, 2025 Special City Council Meeting
c. September 2, 2025 City Council Meeting
Council Member Lee motioned to approve the minutes for the listed meeting dates
Council Member Yarbrough seconded the motion
In Favor: All
Opposed: None

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9.

Consideration of Approval to Award the Bid for the 200 South Box Culvert – Mr. Boyd Davis
Mr. Davis explained that the purchase of the box culvert itself was previously approved and that the item before the Council this
evening was to award a construction contract for installation of the culvert. He explained that the existing culvert at 200 South is
damaged and must be replaced before roadway construction can proceed.
Mr. Davis stated that the City solicited bids for installation of the culvert and received a total of 16 bids, which he noted was a strong
response. He explained that there was a wide range in bid amounts and displayed the bid tabulation for the Council’s review. He
stated that the lowest bid was submitted by RJT Construction in the amount of $203,783.85, while the highest bid received was
approximately $980,000. Mr. Davis stated that RJT Construction is a contractor the City has worked with previously and that they
performed a significant portion of the City’s recent sewer expansion project. He stated that Staff is familiar with RJT’s work and has
had positive experience with the contractor.
Mr. Davis explained that one reason RJT was able to submit a lower bid is that they are already on site performing waterline
replacement work associated with the West Davis Highway project. He stated that the waterline being installed will pass beneath
the box culvert, allowing RJT to reduce mobilization and construction costs by coordinating the work.
Council Members asked clarifying questions regarding the scope of the bid. Mr. Davis confirmed that the bid amount is for labor and
installation only, as the culvert itself has already been purchased by the City.
Council Members commented on the significant difference between the low bid and the higher bids received. Mr. Davis stated that
Staff was not certain why some bids were so high but reiterated that Staff is comfortable with RJT’s pricing and qualifications. The
Council had no further discussion.
Council Member Chatterton motioned to award the bid to RJT Construction for $203,783.85
Council Member Yarbrough seconded the motion
In Favor: All
Opposed: None
The Council unanimously agreed

10. Consideration of Resolution No. 12-02-2025A, Granting an Easement to Davis County Along the Emigrant Trail – Mr. Boyd Davis
Mr. Davis stated that Davis County has requested an access easement across City property to maintain a drainage canal impacted by
construction of the West Davis Highway. He stated that Davis County previously accessed the canal from Cold Springs Road but will
no longer be able to do so once the highway is completed.
He displayed an aerial image showing the location of the drainage canal and the City-owned trail corridor. He explained that Davis
County is requesting access along the Emigrant Trail to allow maintenance vehicles to reach the canal. He stated that the trail is
constructed to a standard capable of supporting maintenance vehicles and is already used by City Public Works staff, Rocky
Mountain Power, and other utility providers for access.
Mr. Davis explained that while Davis County will most likely access the trail near the cemetery, the City cannot legally grant an
easement at that location because the underlying property is owned by the Bureau of Reclamation. As a result, the formal easement
must be granted from the City-owned property at 300 North, even though practical access will occur farther south.
Mayor Vincent asked whether there are access control measures in place to prevent unauthorized vehicle use on the trail. Mr. Davis
stated that there are locked bollards at access points and that Davis County would be provided keys to avoid the need to coordinate
access with City staff each time maintenance is required.
Mr. Davis stated that Staff recommends approval of the easement to ensure Davis County can continue to properly maintain the
drainage infrastructure and to avoid future access issues related to the West Davis Highway project. The Council had no further
discussion.

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Council Member Yarbrough motioned to approve Resolution No. 12-02-2025A
Council Member Lee seconded the motion
In Favor: All
Opposed: None
The Council unanimously agreed

11. Consideration of Resolution No. 12-02-2025B, Accepting Property from UDOT for the Trail Along West Davis Highway – Mr. Boyd
Davis
Mr. Davis stated that this item relates to property acquisition associated with construction of the West Davis Highway and extension
of the Emigrant Trail. He stated that the proposed trail extension will connect the existing trail at approximately 1300 North
northward to 1800 North, addressing a current dead-end condition that requires trail users to turn around and travel back south.
Mr. Davis explained that the trail will be constructed by UDOT as part of the West Davis Highway project and will be built along the
east side of the Hooper Irrigation Canal and will terminate at 1800 North for this phase of construction. Mr. Davis stated that while
this phase will end at 1800 North, additional trail segments are anticipated in future phases of the West Davis Highway project.
Mr. Davis stated that UDOT has negotiated the purchase of the required strip of property from the Bringhurst family for construction
of the trail. He explained that while UDOT will pay all costs associated with acquiring the property and constructing the trail, the
property will be deeded to West Point City upon completion. He stated that this is consistent with prior trail acquisitions associated
with UDOT projects. Mr. Davis explained that acceptance of the property means the City will assume long-term ownership and
maintenance responsibilities for the trail once construction is complete. He stated that this was anticipated as part of the City’s longrange trail planning and that Staff has planned for the City to ultimately own and maintain this segment of the Emigrant Trail. Staff
recommends acceptance of the property so the trail can be completed and integrated into the City’s existing trail system.
Mayor Vincent confirmed that UDOT would both purchase the property and construct the trail, and that the City’s role would begin
once the trail is completed and deeded to the City.
Council Members asked clarifying questions regarding the scope of the project and future phases, but had no concerns regarding
acceptance of the property.

Council Member Yarbrough motioned to approve Resolution No. 12-02-2025B
Council Member Chatterton seconded the motion
In Favor: All
Opposed: None
The Council unanimously agreed

12. Consideration of Ordinance No. 12-02-2025A, Rezoning Property at Approximately 1800 N 5000 W from A-5 to R-1 with a
PRUD Overlay Zone – Mrs. Bryn MacDonald
Mrs. MacDonald presented the request to rezone property located at approximately 1800 North and 5000 West from A-5 to R-1
with a Planned Residential Unit Development (PRUD) overlay. She explained that the property was recently annexed into the City
and zoned A-5 at the time of annexation. The applicant is now requesting R-1 zoning to align with the General Plan designation for
the property.
Mrs. MacDonald reviewed the proposed concept plan and explained that the PRUD overlay allows flexibility in lot size and density in
exchange for amenities outlined in the City’s PRUD code. She stated that a portion of the property lies within a slough area that is
considered unbuildable and does not count toward density calculations. She explained that under the R-1 base zone, the property
would allow approximately 2.2 units per acre, and with the PRUD overlay and a maximum 10% density bonus, the applicant could
reach up to 2.42 units per acre. The applicant is requesting 2.41 units per acre.
Mrs. MacDonald explained that the base R-1 zoning would allow 41 lots, while the PRUD overlay would allow up to 45 lots if the
Council determines that the proposed amenities justify the density increase. She stated that there is no minimum lot size in the
PRUD code; however, at the Planning Commission’s request, the applicant has proposed a minimum lot size of 10,000 square feet,
with an average lot size of approximately 12,000 square feet.

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Mrs. MacDonald reviewed the proposed trail dedication, noting that the applicant is dedicating approximately 1.8 acres for a future
regional trail shown on the City’s Trails Master Plan. She stated that dedication of land for a regional trail qualifies as an amenity
under the PRUD code and allows additional density. She explained that the applicant is also dedicating a small open space area near
the trail terminus and that, in total, the applicant is dedicating approximately 2.16 acres and requesting a 9.1% density bonus.
Mrs. MacDonald stated that the Planning Commission held a public hearing on the request, received no public comment, and
recommended approval. She explained that if approved, the concept plan would be attached to the ordinance, meaning the
subdivision would be required to substantially match what is being presented.
Council Members discussed the proposed trail configuration and questioned why the trail would not be constructed by the
developer as part of the subdivision. Mrs. MacDonald explained that the PRUD code requires dedication of land for a trail, not
construction, and that requiring construction would likely warrant a greater density bonus than allowed under the current code.
Council Member Lee expressed concern that while the City receives the land, the City would be responsible for long-term
maintenance and future trail construction, and questioned whether the City is assuming a financial obligation without immediate
benefit. Mr. Davis stated that if the land were not dedicated for a trail, it would be incorporated into private lots and the
opportunity for a trail corridor would be lost. Mr. Laws stated that while the City would be responsible for maintenance and
construction at a future date, the City is receiving property without having to purchase it, and that the value of the land should be
considered part of the benefit.
Mayor Vincent opened the public hearing.
a.

Public Hearing
Joelle Caruso – West Point: Stated that she had concerns with how open space and trail dedication were being counted. She
stated that the agenda materials indicate that the City would ultimately be responsible for improving and maintaining the
open space, meaning taxpayers would be paying to upgrade and maintain land provided by the developer. She questioned
how much of the 1.8-acre trail dedication consists of slough area that is already protected and unbuildable, stating that
protected slough land should not count toward the developer’s amenity or density calculations. She stated that if a significant
portion of the land cannot be built on, the developer should be required to provide additional usable open space rather than
relying on protected areas.
Michelle Day – West Point: Stated that she reviewed the PRUD code and referenced provisions requiring a maintenance plan
for open space and landscaped areas within a development. She stated that under her interpretation of the code,
maintenance responsibility should remain with the developer or homeowners association, not the City. She stated that if the
City is assuming maintenance responsibility, she believes that is inconsistent with the intent of the PRUD code.
Council Member Chatterton motioned to close the public hearing
Council Member Yarbrough seconded the motion
In Favor: All
Opposed: None
The Council unanimously agreed

b.

Action
The Council discussed the concerns raised regarding trail dedication, open space, maintenance responsibility, and the
calculation of amenities under the PRUD code. Council Member Chatterton stated that he would like additional time to review
the information, digest the concerns raised, and have the full Council present for discussion and action.
Council Member Chatterton motioned to table Ordinance No. 12-02-2025A to the next meeting and also to place it on the
agenda in the administrative session of that meeting for further discussion.
Council Member Yarbrough seconded the motion
In Favor: All

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Opposed: None
The Council unanimously agreed

13. Consideration of Ordinance No. 12-02-2025B, Amending the General Plan Zoning Designation for Property at 39 S 2000 W from
the R-3 to the C-C Zone – Mrs. Bryn MacDonald
Mrs. MacDonald presented the request to amend the General Plan zoning designation for approximately one acre of property
located at 39 South 2000 West from R-3 Residential to Community Commercial (C-C). She stated that the property is located just
south of an existing commercial development and that much of the surrounding frontage along 2000 West is already designated or
developed for commercial use.
Mrs. MacDonald reviewed the uses permitted in the Community Commercial zone, noting that it allows retail, office, banks, and
restaurants, but does not allow automotive uses such as gas stations or car washes, which are restricted to Limited Commercial
zones. She explained that the Planning Commission held a public hearing and recommended approval of the General Plan
amendment.
The applicant, Don Mendenhall, addressed the Council and stated that the property currently contains an older home and that
residential use is no longer practical due to access limitations and surrounding commercial development. He stated that the
property’s access has been impacted by UDOT projects and that tying the parcel into adjacent commercial development is the most
reasonable use. He stated that while there is no specific tenant identified, the property could be suitable for flex office or similar
low-impact commercial uses. He noted that a business is currently operating out of the existing home.
Council Members discussed whether a single acre is sufficient for commercial use and whether the City should consider expanding
commercial designations in the area. Council Member Lee stated that while he understands the request, he would like to consider
the broader area before making a decision.

a.

Public Hearing
No Comments.
Council Member Chatterton motioned to close the public hearing
Council Member Yarbrough seconded the motion
In Favor: All
Opposed: None
The Council unanimously agreed

b.

Action

Council Member Chatterton stated that while he did not have concerns with the requested change to Community Commercial, he
would like the Council to revisit the surrounding area and discuss whether additional properties should be considered as part of a
broader commercial planning discussion, as also expressed by other Council Members.
Council Member Chatterton motioned to table Ordinance No. 12-02-2025B to the next meeting and also to place it on the agenda in
the administrative session of that meeting for further discussion.
Council Member Lee seconded the motion
In Favor: All
Opposed: None
The Council unanimously agreed

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14. Motion to Adjourn the General Session
Council Member Chatterton motioned to adjourn
Council Member Yarbrough seconded the motion
In Favor: All
Opposed: None
The Council unanimously agreed.

APPROVED THIS ______ DAY OF _______________________, 2026:

___________________________________
BRIAN VINCENT, MAYOR

___________________________________
CASEY ARNOLD, CITY RECORDER

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