Davis County Commission approves contracts and budget amendments; audit finds internal-control gap

The Davis County Commission on April 22 approved multiple contracts and budget amendments, advanced a county water-rights filing and accepted a fraud-risk assessment that found the county did not meet one internal-control question related to cash handling.

The actions were taken at a regularly scheduled commission meeting chaired by Commissioner Lorraine Kamalu. Commissioners present approved an extension of a veterinarian services contract, several community and economic-development agreements, a quitclaim deed to realign parcel lines, budget openings that include a $4 million capital purchase, a state contract purchase order for waste collection, and routine consent items. The commission also received a report from the controller that the county failed one of the state auditor's annual fraud-risk assessment questions and voted to submit the assessment as required.

Commissioners said the meeting covered routine operational needs and several items they described as important housekeeping for county operations. The most substantive discussions involved a permanent change-of-water application for the Clark 1 Water Company, the fraud-risk assessment findings for 2024, and a budget opening that includes capital and conference-center expenditures.

The commissioners unanimously approved an agreement to extend a standard service-provider contract with veterinarian Dr. Anna Hoch Stetler. The contract extension runs April 15, 2025, through Oct. 15, 2025, at $125 per hour.

Kent Anderson, director of community and economic development, presented three items the commission approved together: a receivable agreement with the Utah Boys Volleyball Association for $38,746.61 covering three events between Sept. 19 and Dec. 6, 2025; a permanent change-of-water application submitted for the Clark 1 Water Company that seeks new points of diversion (including surface water for Western Sports Park and storage at Farmington Pond) and requests for two well diversion points; and a billboard lease agreement with ROA General LLC that will bring $8,000 annually (with a 3% annual escalator) for a five-year term beginning Dec. 1, 2024. Anderson noted the water application will trigger state review of both groundwater and surface water availability and that outside water counsel Emily Lewis will continue on the project after moving firms.

On budgets, the controller presented a budget opening that increases spending for Fund 18, the Davis Conference Center, by $841,300 to complete an air-wall project (plus $17,520 for annual maintenance) and corrects a double-entered expense of $361,541 by reducing expenditures. The commission also approved increasing Fund 46 capital fund expenditures by $4,000,000 to purchase a building identified in the record as "Talia Ops" located at 22 East 200 South in Clearfield; the purchase was part of the budget amendment approved in a public hearing with no public comment.

The controller, Curtis Kurzcok, also presented the county's 2024 fraud-risk assessment required by the state auditor. Kurzcok said the assessment carries 395 possible points and that the county could not answer yes to a single high-weight question (worth 200 points): whether the employees who accept cash or check payments are different from those who can adjust customer accounts. The commissioners voted to approve the assessment for submission, and several commissioners asked to draft and submit a comment letter with additional context to the auditors.

The commission authorized a quitclaim deed to adjust parcel lines between the Justice Complex and Western Sports Park to clarify which acreage is used by the tourism fund and which by the general fund. County staff said the realignment will make it possible in the future to charge lease or repayment amounts so the general fund is reimbursed for tourism use. The deed will be modified to add a signature line for Clerk Brian McKenzie to meet statutory requirements and an acceptance line for the commission.

The board approved health-department agreements with the Utah Department of Health and Human Services, including a $29,044.93 pass-through budget increase for a short term (April 3–June 30, 2025) and a separate agreement to provide oversight and funding for the area agency on aging to support the Utah aging waiver program (the latter begins July 1, 2025, through June 30, 2032; no immediate funds were attached in the presentation).

The sheriff's office received approval for a purchase order with ACE Disposal Inc. under state contract MA4862 for two 6-yard dumpsters for weekly cardboard and paper collection at a payable of $2,472, term April 2, 2025–April 1, 2026. The commission also approved routine consent items (13–18), including a sponsorship agreement with Chevron for a 2025 tourism event.

Under the auditor's property-tax register, commissioners approved placing certain entities back on the tax rolls (including a personal-property account for BCCU doing business as Rocky Mountain Care and a Clearfield property), handled appeals findings, and approved three veteran exemption tax abatements for 2024. The tax register for April 22, 2025, was approved unanimously.

Commissioners closed the meeting with nonbinding announcements: distribution of a handout summarizing state recommendations for children's daily screen time from Amy Winder Newton of the governor's cabinet, and praise for an arts program in the sheriff's corrections division that recently held an art show.

Votes at a glance - Item 1: Approve extension of veterinarian services contract with Dr. Anna Hoch Stetler, $125/hour, 04/15/2025–10/15/2025 — approved. - Item 2: Cancel regular commission meeting scheduled for July 15, 2025 — approved. - Item 3: Authorize commissioners to sign letter recommending reappointment of Beth Holbrook to UTA board of trustees — approved. - Item 4: Agreement with Utah Boys Volleyball Association, receivable $38,746.61, 09/19/2025–12/06/2025 — approved. - Item 5: Approve application for permanent change of water for Clark 1 Water Company (new points of diversion; two wells requested) — approved (application filed with state for review). - Item 6: Billboard lease agreement with ROA General LLC, receivable $8,000 annually with 3% escalator, 12/01/2024–11/30/2029 — approved. - Item 7: Budget openings and amendments including Fund 18 (Davis Conference Center) and Fund 46 (capital purchase $4,000,000 for building at 22 E. 200 S., Clearfield) — approved after public hearing (no speakers). - Item 8: Approve 2024 fraud-risk assessment (noting failure on cash/adjustment segregation question) — approved for submission; commissioners asked to draft comments. - Item 9: Approve quitclaim deed to realign parcel lines between Justice Complex and Western Sports Park and add clerk signature/commission acceptance lines — approved. - Items 10–11: Health-department agreements with Utah Department of Health and Human Services (including $29,044.93 pass-through increase for 04/03/2025–06/30/2025 and area-agency-on-aging agreement beginning 07/01/2025) — approved. - Item 12: Purchase order with ACE Disposal Inc. for two 6-yard dumpsters under state contract MA4862, payable $2,472, 04/02/2025–04/01/2026 — approved. - Items 13–18: Consent calendar items (including sponsorship agreement with Chevron for a 2025 tourism event) — approved. - Property tax register (auditor adjustments, appeals findings, veteran exemption corrections) — approved.

The meeting ran without public comment on the budget hearing items. Commissioners discussed next steps on the water-rights application and asked staff to follow up with outside counsel on the Clark Water project. The commission adjourned after brief closing remarks at about 10:34 a.m.