Auditing West Haven: what we're examining and why

The Utah Ledger is reviewing West Haven's public financial records: budgets, the independent audit, council minutes and the agreements they describe. This series reports what those records show, and each statement links to the record it comes from. The city's fiscal year runs July 1 to June 30.

West Haven is in Weber County. The city's fiscal 2025 audit says the city is financially accountable for the legally separate West Haven Special Service District, which provides sewer and water services, and reports the district in a separate column. ^[1]

The budget

"In total, the budgeted revenues and expenses for the General Fund budget in FY 2027 are $11,348,750," the city manager's June 17, 2026 executive summary says. It lists $19,660,500 for the capital projects fund and $1,462,238 for the storm water fund. ^[2]

The summary says the city does not levy a property tax and does not intend to implement one in fiscal 2027. It proposed implementing a 6% municipal energy tax, which a separate story in this series covers. ^[2]

The council adopted the final budget, Resolution 21-2026, on June 17 by a 4-1 vote, with Councilmember Carrie Call voting no. ^[4]

The summary lists $2,224,500 for Windsor Park Phase 2 and $4,804,000 for a 1800 South to 2100 South connector among the year's capital projects. ^[2]

What the audit says

Ulrich & Associates, PC, of Ogden issued an unmodified opinion on the city's financial statements for the year ended June 30, 2025, in a report dated Jan. 20, 2026. Heather Christopherson of the firm presented the audit to the council on Feb. 4, 2026. ^[1][5]

The firm's report on internal control says it did not identify any deficiencies it considers material weaknesses, and that its tests disclosed no instances of noncompliance required to be reported under Government Auditing Standards. Its separate state compliance report says the city complied, in all material respects, with the state requirements tested. ^[1]

Both reports say their review of internal control was limited and not designed to identify all deficiencies. A financial audit checks whether money was recorded and reported correctly; it is not a review of whether each project delivered what it promised. ^[1]

Reserves

In fiscal 2025, general fund revenues were $10,112,034 and expenditures were $8,027,255, leaving $2,084,779. The general fund then transferred $2,425,000 to the capital projects fund, and its balance fell $340,221 to $2,890,629. ^[1]

Of that balance, $2,748,731 was unassigned. ^[1]

The capital projects fund ended the year with $21,764,809, and all governmental funds together held $25,271,941. Much of that is restricted or assigned, including $4,747,228 in road impact fees, $1,518,137 in park impact fees and $1,724,465 the council assigned for special projects. ^[1]

Debt and commitments

The audit lists $497,582 in long-term liabilities for the city's governmental activities at June 30, 2025, made up of compensated absences, a subscription liability, a lease liability and the net pension liability. It lists $14,853 for the storm drain utility. ^[1]

The only bonds in the audit are the special service district's Series 2002 sewer revenue bonds, with $355,000 outstanding, down from $380,000, and principal payments scheduled through 2039. The audit lists the interest rate as "None." ^[1]

Note 6 of the audit says "all long-term liabilities within the reporting entity exist within the component unit," while Note 5 lists the city's own $497,582. ^[1]

The fiscal 2027 budget memo says the city "has pledged a portion of its sales tax to reimburse UTOPIA for its construction of a fiber optic network," a pledge that applies "only if subscriber revenue in West Haven City does not cover the debt services." ^[3]

The audit says the city bills the special service district monthly for contracted services and maintenance, and that charges totaled $650,724 in fiscal 2025. ^[1]

Redevelopment

The city created a redevelopment agency in 2003. The audit says the agency had no financial activity in the year ended June 30, 2025. ^[1]

Separately, the city has a road reimbursement arrangement tied to a Walmart under construction, which another story in this series covers. ^[3]