City Council

River Heights City River Heights City Council Agenda Tuesday, April 15, 2025 Notice is hereby given that the River Heights City Council will hold their regular meeting at 6:30 p.m., anchored from the River Heights City Office Building at 520 S 500 E. Attendance can be in person or through Zoom. Pledge of Allegiance Adoption of Previous Minutes and Agenda Mayor, Councilmembers, and Staff Reports Purchase Order for New Pavilion Rain Gutters Public Comment Presentation of a General Plan Transportation Plan by Horrocks - Jacob Ames CAPSA Presentation Council Discussion Regarding 200 East Further Discussion and Decision on Allied Underground Pay Request for Equipment Waiting Costs Review Fraud Risk Assessment Adjourn Posted this 9*^ day of April 2025 I Sheila Zoom Link: hUps://us06web.2Oom.us/i/82562812524 In compliance with the American Disabilities Act, individuals needing special accommodations (including auxiliary communicative aids and services) during this meeting should notify Sheila Lind, (435) 770-2061 at least 24 hours before the meeting. 520 South 500 East River Heights, Utah 84321 Phone & Fax (435) 752-2646  River Heights City Council Meeting April 15, 2025 3 4 5 Present: Mayor Blake Wright 6 Council members: Lana Hanover 7 Mark Malmstrom 8 Janet Mathews 9 Chris Milbank, electronic 10 Lance Pitcher 11 12 Public Works Director Clayten Nelson 13 Recorder Sheila Lind 14 Treasurer Michelle Jensen 15 16 17 Others Present: Noel Cooley, Jacob Ames, Maddie Soto, Cindy Johnson, 18 Mike Jablonski, Craig Rasmussen, Bryan Casio (electronic) 19 20 The following motions were made during the meeting: 21 22 Motion #1 Councllmember Hanover moved to "approve the minutes from April 1, 2025, and the evening's revised agenda." Councllmember Mathews seconded the motion which passed with Hanover, 25 Malmstrom, Mathews, Milbank, and Pitcher in favor. No one opposed. 26 27 Motion #2 28 Councilmember Pitcher moved to "approve payment to Homer Roofing for rain gutters for the 29 pavilion in the amount of $1,275." Councilmember Mathews seconded the motion, which passed with 30 Hanover, Malmstrom, Mathews, Milbank, and Pitcher in favor. No one opposed. 31 32 Motion #3 33 Councllmember Pitcher moved to "deny the request by Allied Underground to compensate for 34 equipment waiting costs." Councilmember Hanover seconded the motion which passed with Hanover, 35 Malmstrom, Mathews, Milbank, and Pitcher in favor. No one opposed. 36 37 38 Proceedings of the Meeting: 39 40 The River Heights City Council met at 6:30 p.m. in the Ervin R. Crosbie Council Chambers in the 41 River Heights City Building on Tuesday, April 15, 2025, for their regular council meeting. 42 Pledge of Allegiance 43 Adoption of Previous Minutes and the Evening's Agenda: Minutes for the April 1, 2025 meeting 44 were reviewed. Mayor Wright announced he wanted to move CAPSA ahead of the transportation discussion on the agenda. Rivei ilufililj ciiy lalluliul mLLliiit!,, ¥ 520 South 500 East River Heights, Utah 84321 Phone &Fax (435) 752-2646 46 Councilmember Hanover moved to "approve the minutes from April 1,2025, and the evening's 47 revised agenda." Councilmember Mathews seconded the motion which passed with Hanover, 48 Malmstrom, Mathews, Milbank, and Pitcher in favor. No one opposed. 49 Mayor and Staff Reports: 50 Recorder Lind 51 • She explained the Annual Conflict of Interest form the mayor and council were required to fill out 52 and return to her by April 22. After they were turned in, the forms would be posted on the city's 53 website, per state code. 54 Councilmember Hanover 55 • She discussed some FEMA information she had received. 56 • The ambassador-sponsored Easter Egg Hunt was scheduled for next Saturday at 9:00 am. 57 • She attended a library board meeting. An upcoming change in the amount that River Heights 58 would be billed was discussed. She said Providence City had been covering all the costs for 59 maintenance on the building and they decided they'd like River Heights City to contribute. The 60 increase hadn't been decided yet, but they said the amount could triple. She hoped to know more 61 in two weeks. Treasurer Jensen asked her to bring a specific number to the budget workshop. 62 Mayor Wright 63 • Discussion was held on the need for a budget workshop. They all agreed to Wednesday, April 30 64 at 6:30p.m. Mayor Wright asked that they come prepared to amend the current budget and 65 discuss the upcoming budget. He reminded there wouldn't be money for capital projects in the 66 coming year. 67 • On the May 6 council agenda, Dwight Whittaker would ask the Council if they would consider 68 selling the old church property for them to build a new humanitarian center. The mayor said he 69 might be in favor but would push for the city to keep the parking lot. 70 Councilmember Mathews 71 • She noted the wood fence that was falling down at the DUP Park. PWD Nelson informed that it 72 was unrepairable because it was so old and rotted out. He was asked to get bids on a wrought iron 73 one. 74 Councilmember Milbank 75 • The Tree City USA Committee was planning to hold an Arbor Day Celebration at the new park on 76 April 25. David Thunell was willing to do a tree pruning workshop at the event. 77 • He had called Tom at Distinctive Landscaping to come look at a few trees at the new park which 78 weren't doing well and give advice about the lawn. Tom had recommended a preemergent in the 79 mulch beds since there were a lot of weeds last year. PWD Nelson wasn't sure they had the time. 80 Mr. Milbank suggested they hire someone else to do it, as well as maintain other areas in the city. 81 Councilmember Milbank said he wanted to be there when Tom came to assess the trees. 82 • He talked with Joe Williams (of Catalyst) to see if they could set a minimum amount they could 83 ■ spend on maintenance without getting approval, rather than asking permission on every little 84 item. He suggested the threshold be $500-1,000. The mayor agreed. Treasurer Jensen reminded 85 that if an item cost more than $1000 a PO was required. Mr. Milbank asked Ms. Jensen about the 86 money coming from the old school. She said she hadn't been following it and that Finance 87 Director Dave Sanderson was aware of it and would make sure it balanced with the expenses. 88 Councilmember Mathews i River Heights City Executive Meeting, 4/15/25 2 XQ • She asked if there was a guideline on what the old school renters could and couldn't do to the building. The mayor said they could basically do what they wanted, with the city's approval, if it 91 seemed appropriate. Mr. Milbank said he would monitor this. 92 • Treasurer Jensen asked Mr. Milbank to send her a link to the Catalyst portal so she could monitor 93 the money coming In and going out of the old school account. 94 Purchase Order for New Pavilion Rain Gutters: PWD Nelson presented a purchase order for rain 95 gutters on the pavilion at Heber Olson Park In the amount of $1,275.00. He guessed it would be 96 reimbursed with RAPZ money. After installation of the rain gutters, they would run drain lines and then 97 pour concrete. 98 Councilmember Pitcher moved to "approve payment to Homer Roofing for rain gutters for the 99 pavilion in the amount of $1,275." Councilmember Mathews seconded the motion, which passed with 100 Hanover, Malmstrom, Mathews, Milbank, and Pitcher In favor. No one opposed. 101 Public Comment: There was none. 102 CAPSA Presentation: Alina Oling reminded that April was Sexual Assault Awareness Month. CAPSA 103 was founded in 1976 and supported survivors of sexual assault and domestic violence. She explained 104 what their center offered survivors and education on how to listen and support them. She asked the 105 council to consider any groups In River Heights that could use the training they offer. Their next training 106 was offered on April 23. Councilmember Malmstrom asked If the training was ever given upon request. 107 She answered in the affirmative. 108 Presentation of a General Plan Transportation Plan by Horrocks: Jacob Ames explained that they 109 had been working on putting together a transportation plan for River Heights. He wanted the council's 110 input before their firm wrote up their final review. He discussed the Trails and Parks Master Plan Map, which showed some new trails along the Logan River. Engineer Rasmussen asked If they had designated a sidewalk width on 800 South, where they had 113 shown a trail. Mr. Ames responded that they used five feet but knew it wouldn't be possible on every 114 notation. 115 Mayor Wright suggested they look at the Riverdale area. He doubted the feasibility of a trail all 116 along the Logan River. He felt It would be a liability issue for the property owners. Engineer Rasmussen 117 noted there had been recent legislation releasing property owners from liability along trails. Mr. Ames felt 118 the liability would be on whoever owned the trail. 119 Councilmember Mathews said there were property owners in Riverdale who did not want a trail 120 on their property. 121 Councilmember Milbank said he had talked with property owners about a trail over the irrigation 122 line which followed the Logan and River Heights boundaries, and they were also against it, even though it 123 was currently used as a trail. 124 Councilmember Milbank asked what data was used to come up with the future roads they had 125 shown. Mr. Ames said they did some traffic modeling at various places in the city to help to determine 126 connectivity and to help traffic flow. They had also met with public works and others. The data they used 127 would be included with the transportation master plan. 128 Mr. Ames said they were past the point of adding new projects to the plan. However, they could 129 take them off. Engineer Rasmussen reminded that the general plan was Just a plan. He asked them to 130 consider 60 years down the road and the long-term effect of not having another lateral or two from 700 131 South to 800 South. The current property owners may be against it, but in the future, it may work out and 132 be best for the city. The plan was a mechanism for long term connectivity. Councilmember Milbank disclosed that he owned the property where the yellow road was shown. He felt having this on the city's . River Heights City Executive Meeting, 4/15/25 3  134 General Plan would devalue his property. Mr. Ames assured the road wouldn't be needed right away but 135 might be In the future. 136 Councilmember Mathews pointed out that the city had just done a big sewer project where the 137 400 East lateral had been drawn. She also stated that the Council wanted to remove 200 East from the 138 General Plan. Mr. Ames explained that the grant the city received for doing the study stated that the city 139 needed to show they were coordinating with the state's master plan. They could state that they didn't 140 approve of it. Engineer Rasmussen said when the city accepted the grant money, they accepted 141 entertaining other ideas and acknowledgment of roads from other plans. Mr. Ames stated that It was his 142 job to represent River Heights. There was no guarantee that funds would be available for 200 East. 143 Councilmember Malmstrom pointed out there was only one option shown for 200 East. Engineer 144 Rasmussen said the preferred option was shown. The state hadn't done an environmental impact study 145 yet. They were only looking at traffic impacts. 146 Mayor Wright asked for clarification on who would have jurisdiction over 200 E. Mr. Ames said it 147 would be a local road. UDOT was the principal manager of the study, not the road. 148 Councilmember Mathews understood that if 200 East were shown on the master plan. It would be 149 a statement that River Heights thought it was possible. She asked if it could be specified that River Heights 150 was NOT supportive of it. Mr. Ames said the city could make statements such as that. But if it weren't 151 shown on the transportation plan it could be misleading to future property owners. He said there were 152 still other ways to stop the road. 153 Mayor Wright asked for the transportation plan narrative to compare with the maps. Mr. Ames 154 said the narrative was almost finished and it would show the benefit of connectivity. 155 Discussion was held on Improvement plans. Some of the future roads would be paid for by 156 developers. Councilmember Pitcher wanted to show an Improved road along 600 South, east of the 157 elementary school. 158 Councilmember Milbank asked the amount of the grant. Treasurer Jensen said it was $40,000. She 159 had requested a copy of the contract from UDOT. 160 Councilmember Mathews asked how often general plans get updated. She was told they should 161 be done every 5-10 years. If this was the case, she didn't feel inclined to show some of the future roads 162 yet. Engineer Rasmussen pointed out that development can happen fast, and it would be good to have 163 the long-term benefits shown, otherwise the city wouldn't have leverage to force the develope rs. 164 Mayor Wright asked for further discussion after they had a chance to review the narrative. He 165 hoped to adopt the General Plan changes sooner than later and would include a public hearing before it's 166 adoption. He hoped they could review the narrative over the next couple weeks and then get it back on 167 the agenda. 168 Mr. Ames noted that these decisions were never easy and assured that Horrocks wanted to do 169 right by River Heights City. 170 Mike Jablonski asked who would have jurisdiction on 200 East. Mayor Wright believed it was River 171 Heights City. Mr. Jablonski asked for the raw data. Mr. Ames said they had already released the traffic 172 study data, and the rest would be included in the^Master Plan. Engineer Rasmussen had the traffic counts 173 that were used and would send them to the city. 174 Council Discussion Regarding 200 East: Councilmember Mathews hoped the Council could decide 175 if they wanted to issue a formal statement about 200 East. 176 Councilmember Malmstrom asked if UDOT had had any communication with River Heights City 177 about 200 East. Mayor Wright said previous Mayor Thompson had met with UDOT. He suspected that 178 UDOT was aware that River Heights wasn't supportive of 200 East. River Heights City Executive Meeting, 4/15/25 4 179 Mr. Ames said if the city wanted to make a statement he could incorporate it into the Plan. 180 Engineer Rasmussen suggested they wait until after their review of the narrative and maybe even after the public hearing. Mr. Ames said the earlier they could decide, the better it would be for him. 16.: Councilmember Hanover didn't see a problem with them making a statement. Councilmember 183 Mllbank agreed they could start drafting it. Each council member agreed. Mayor Wright said the city 184 attorney would write it and the Council would approve it. Councilmember Mathews asked for a deadline. 185 The mayor guessed they could have it done by three weeks. 186 Further Discussion and Decision on Allied UnderEround Pay Request for Equipment Waiting Costs: 187 Mayor Wright pointed out Engineer Rasmussen's memo, which stated the council had the option to pay 188 the request, pay a portion, or reject paying It altogether. Mr. Rasmussen said he had verified this In the 189 contract with Allied Underground. It specifically noted that costs for delays for any cause whatsoever was 190 not a valid claim for the contractor. The council had full discretion on the decision regarding the pay 191 request. There was nothing legal saying the city had to pay it. Mr. Rasmussen didn't believe the contractor 192 lost money on the project. 193 Councilmember Malmstrom asked if the contractor was out of line to ask for this. Councilmember 194 Pitcher said he had talked with other contractors who said they wouldn't have made the request had it 195 been them in the situation. They felt it was all part of the project. Engineer Rasmussen had discussed the 196 situation with another engineer who said he had dealt with unforeseen delays on occasion. Sometimes 197 they had paid out on them. 198 Councilmember Pitcher was against paying them anything. Councilmember Hanover pointed out 199 that these types of claims were usually denied. 200 Engineer Rasmussen said the case for paying would become more valid if the project time frame 201 exceeded their estimation, but it didn't. He explained how overhead costs were separated from production costs. Councilmember Pitcher moved to "deny the request by Allied Underground to compensate for 204 equipment waiting costs." Councilmember Hanover seconded the motion which passed with Hanover, 205 Malmstrom, Mathews, Milbank, and Pitcher in favor. No one opposed. 206 Review Fraud Risk Assessment: Mayor Wright said the Council needed to review the assessment 207 before he and the finance director signed it. Treasurer Jensen informed that the Trust (city's Insurance 208 carrier) had started asking for the assessment. She wasn't aware if they somehow incorporated it into the 209 rates. Mayor Wright discussed some of the things the city could do to get a better score. 210 The meeting adjourned at 8:25 p.m. 211 212 213 214 215 216 Sheila Lind, Recorder 217 218 Blake'Wriffit, Ma' River Heights City Executive Meeting, 4/15/25 5  PURCHASE ORDER River Heights City Corporation Office Use - Purchase Order No: 520 South 500 East Office Use - Purchase Order Date: River Heights, Utah 84321 (435) 752-2646 Ship To: Clayten Nelson 520 South 500 East River Heights, Utah 84321 435-213-6948 Vendor Rooiinc statecontracts.ut.gov Above state website has been checked: Yes No Is an offical P.O. Required by Vendor: Yes No Vendor Contact, Phone, Email: Please attach any supporting quotes or data to this requisition. Requesting Council Member: Description Unit Price Total Item Quantity Gin W\ *- in *? •5" ; J -Jn.* ^ - 'S'* • “■w' “•V L .'V" '#0^' • "^7 fr*. cl '-V ..Avni ; rV : ' -» »A • -vi'. 'H : k^Sx‘^r i,?:' -e- V' ■M* h?’»' .t S*' T'Y : J*'*' .Jvt ''%y *• /■ k b. -4j •*Vendor Please include P.O. # on all invoices «« Subtotal Shipping/Other River Heights City Corporation Tax I.D. No. 87-028929-7 TOTAL $v-X2;Z5^.^ 7 Mayor Signature/Council Mtg. Approval Date Treasurer Processed Signature Date > Description Rain Gutters 5 K Style Seamless Rain Gutters & Downspouts - 5" K Style Seamless Rain Gutters & Downspouts on Pavillion behind River Heights city office building Estimate subtotal $1,275.00 Total $1,275.00  s c o I p X X X X X X X X 66 DO T POO - 60Cr 1950 19 50- 4.00 6 00 I 00 2% n 7% ,'n I 00 <?<4S»IVFinOM <Xi AIF c.llr UI 64123 $IF700 T f I.- ,<t t I' WJI 6S4' 1. - IrPF A CURB if<I6ND piIRUN tXISIlNC. 66 SOWSiCIION g I MTOND BACCOfCUM SO CO I 00' ^ r-“i 3 00 -0 3' ^ 250'|2‘ • I4S0 T • 14 50 ?% i-v-rri I 1.00 mass' I’Pt »(ru»e fOStlNO so POVI $fCI«OK id'ENO PI'PUN I BErONOBAonrijpg * • ?a.oo' 3’ BITUMINOUS SURFACE COURSE <3 • 400 1000 - lO.OCr 400 4 UNTREATED BASE COURSE COMPACT r 7% 7% -1 TO 9S% MOD PROCTOR DENSITY .A f 17' PIT-RUN SUB BSE COMPACT TO 9SS PRIVATE Acrgss SErnON o t MOD PROCTOR DESITY y 66 00 i r 5.00 T 1.00' -500 - 19 50 - 500 T 500 19.50 -- §4 0 2% 4"THICK SIDEWALK ^2.50p- A 2% 2% ± -j25C 2* 1.00 IH( MfOUMAHON CONTAINED IN THK DPAWINU li THE "ROW’ Of CRS •lYPf A CURB I. OMUlINGINGINffRS INC AND IS % 4’CRUSHeO GRAVEL NOITOBF BEPSODUCEO MOO»«D O* to I EXTEND PITRUN PBOPOSEO 66' ROW SECTION USED f OB OTufB PBOJECTOS I'BErOND BACK Of Curb FXIfNSlON Of THIS RBOJFCI frCH" B’ 1 AtJFtCMCN’ WITN I.BS ENGINtEBS mm 60 I 700 500 r 1450 - C/1 n 2 50'^- I 00 to 2% e 2% ft A o Qi 5 . J U -IyPEaCjRB 5 PROPO5fO60 ROW SECTION ,EXTEND PIIRUN 8- I BEYOND BACK Of CURB CROWN LOCATION rBiN< rxi M HIPS' TO BE APPROVED BY CITY ASAMAOFB M PIFRCF •VARIES" BfviFWIR I AAfFS neATIEB A HIRSI 5.00 ' 00 4.^ -f» 5.00'-AH 2 50 I 7% n 73WCCT6 I '■APBil 3024 ur-L_, s 5 .1 RIVER HEIGHTS TYPE ACUW PARTIAL ROADWAY 0 CROSS SFCllON TRANSPORTATION ^EXTEND PtTRUN MASTERPLAN '•fifYONDEACiCOf .ruRB C T 0 T P T G T T K T i T T T j^rAr#ri<«9S\«R O <iH»MS  Forsgren Associates, Inc. 95 West 100 Sarth, Suite 115 Logan, UT 84321 Tel Fax 435227-0333 435 227-0334 FORSGpN ^ ^ c444^cai(€4' luto. Meira To: Blake Wright, Mayor From: Craig Rasmussen, S.E. X- CC: Janey Mathews, Councilmember; Lance Pitcher, Counciimember; Clayten Nelson, Public Works Director; Brett LaMont, Allied Underground Technology Date: April 14, 2025 Re: 750 - - 800 South Sewer - Proposal #4 Claim for delay This memo provides additional information regarding Proposal #4 from Allied Underground Technology for the Claim submitted on the referenced project for equipment rental cost during non-work days while the City waited for DeLoy Hansen to sign the easement for the sewer main. The following is a brief timeline of the project, not intended to be all-inclusive, to provide background information. Project bid date - Wednesday Sept. 18,2024. Allied Underground Technology was the lowest responsive bidder Delays in acquiring the easement for the sewer main line resulted in the Notice of Award not being signed by the City until January 2,2025. At that time it was expected that the easement would soon be signed. Project Contract signed by the City for the project on January 16,2025. January 22,2025 - On-site meeting with Janet, Craig, Clayten, Brett LaMont, Jay LaMont to discuss the work and specific conditions/location for the sewer services. Discussed starting the project in approximately two weeks. Recognized that City was still waiting for the easement to be signed. Allied mobilized a week after the meeting, approximately a week earlier than anticipated. At the time this seemed acceptable due to a scheduled time when the easement would be signed. I believe work started Jan 30th with the connection to the existing manhole in 800 South Street. Work stopped Monday Feb 3rd due to not having the easement in place. However, on Tuesday Feb 4th Craig allowed work to proceed in the 800 South right of way. The City had been told that the easement would be signed Tuesday. Plans for the easement signature fell through and it was not obtained. This led to delay of work for the next several days for a total of 7 work days until the easement was signed. i Easement was signed on Friday February 14th and Allied began working again on Febmary 17*. February 18th 2025 - meeting with Brett LaMont, Clayten Nelson, and Craig Rasmussen to discuss the status of the project, progression of the work, cleanup requirements, and additional claims or change proposals. Change Proposals 1 through 3 were discussed with recommended approaches to resolve the claims. Change Proposal #4 for equipment rental during the delay was discussed at length. In general Brett stated there are real costs for equipment not being used, Clayten disagreed that there should be additional cost, Craig recognizes the delay as a cost, but the payment of additional costs for delay would have to be approved by the River Heights City Council. Project was substantially complete on Wednesday Feb 26th. 1 Allied has previously submitted a final pay application (Pay Request #2) with four Change Proposals for additional costs. Proposals 1-3 address actual costs and quantities for changes to bid items as allowed by Project General Conditions. Proposal #4 has been submitted for equipment rental time due to project delay of work. The Change Proposals were discussed at the April 1st City Council meeting with Proposals 1 through 3 not being contested. After discussion, it was determined that closer review and evaluation was needed prior to a determination of Proposal #4. Councilmember Pitcher agreed to contact other Contractors to find out if there is an industry standard for similar situations, and Craig Rasmussen agreed to further review the Project Documents and Specifications with respect to this issue. Lance called three applicable contractors, Rupp Trucking, Justin Facer, and LeGrand Johnson about costs associated with delays. He reported that all three contractors responded similarly, noting while some had submitted claims for delays, they were usually denied. I spoke with Tom Dickinson, previously the Logan City Assistant City Engineer, asking him if he had paid claims for delays in his work with Logan City or now with Nibley City. Tom said that he has in the past autliorized payment of similar claims - in Logan City. I have again reviewed the Contract and the project General Conditions. While the General Conditions includes allowances for submitting Claims under various conditions, a paragraph in Article 3 of the Contractor’s Agreement specifically excludes claims attributable to delay, except as allowed in Article 8 of the General Conditions. See contract wording below. "No action shall be maintained by the Contractor or Subcontractor at any tier, against the Owner for damages or other claims due to losses attributable to hindrances or delays from any cause whatsoever, including acts and omissions of the Owner or its officers, employees or agents, except as provided in Article 8 of the General Conditions. The Contractor may receive an extension of time in which to compiete the Work under this Contractor's Agreement, as provided in Article 8 of the Generai Conditions.” Article 8 of the General Conditions allows a Contractor to recover overhead costs attributable to delay only when a project exceeds the Contract Time, 60 days for this project-which was not exceeded before completion of the work. Therefore, per the signed Contract, there is no legal recourse for claim of damages for overhead costs or non-use of equipment attributable to delays while waiting for the easement to be signed. Based on my assessment and reading of the Contract, at the City Council’s sole discretion, the City may deny Proposal #4 in its entirety, approve partial payment in recognition that some additional cost had inherently been incurred due to waiting for the easement, or accept the claim as submitted by the Contractor. Upon action by the City Council, Pay Application #2 (which cuixently includes Proposal #4) will be revised, if applicable, to reflect the Council’s decision. • Page 2  Basic Separation of Duties See the following page for instructions and definitions. Yes No MC* N/A 1. Does the entity have a board chair, clerk, and treasurer who are three X separate people? 2. Are all the people who are able to receive cash or check payments different X from all of the people who are able to make general ledger entries? 3. Are all the people who are able to collect cash or check payments different from all the people who are able to adjust customer accounts? If no customer X accounts, check "N/A”. 4. Are all the people who have access to blank checks different from those who X are authorized signers? 5. Does someone other than the clerk and treasurer reconcile all bank accounts OR are original bank statements reviewed by a person other than the clerk to X detect unauthorized disbursements? 6. Does someone other than the clerk review periodic reports of all general X ledger accounts to identify unauthorized payments recorded in those accounts? 7. Are original credit/purchase card statements received directly from the card company by someone other than the card holder? If no credit/purchase cards X check "N/A”. 8. Does someone other than the credit/purchase card holder ensure that all card purchases are supported with receipts or other supporting documentation? If X no credit/purchase cards, check “N/A”. 9. Does someone who is not a subordinate of the credit/purchase card holder review all card purchases for appropriateness (including the chief X administrative officer and board members if they have a card)? If no credit/purchase cards, check "N/A". 10. Does the person who authorizes payment for goods or services, who is not X the clerk, verify the receipt of goods or services? 11. Does someone authorize payroll payments who is separate from the person X who prepares payroll payments? If no W-2 employees, check "N/A”. 12. Does someone review all payroll payments who is separate from the person X who prepares payroll payments? If no W-2 employees, check “N/A”. * MC = Mitigating Control Utah State Capitol Complex, East Office Building, Suite E310 • Salt Lake City, Utah 84114-2310 • Tel: (801) 538-1025 • auditor.utah.gov  Fraud Risk Assessment Continued Low Moderate High *Total Points Earned: 335 /395 *Risk Level: >355 316-355 276-315 200-275 <200 Yes PtS 1. Does the entity have adequate basic separation of duties or mitigating controls as 200 X outlined in the attached Basic Separation of Duties Questionnaire? 2. Does the entity have governing body adopted written policies in the following areas: a. Conflict of interest? 5 b. Procurement? X 5 c. Ethical behavior? 5 d. Reporting fraud and abuse? 5 e. Travel? X 5 f. Credit/Purchasing cards (where applicable)? 5 g. Personal use of entity assets? X 5 h. IT and computer security? X 5 i. Cash receipting and deposits? X 5 3. Does the entity have a licensed or certified (CPA, CGFM, CMA, CIA, CFE, CGAP X 20 CPFO) expert as part of its management team? a. Do any members of the management team have at least a bachelor's degree in X 10 accounting? 4. Are employees and elected officials required to annually commit in writing to abide by a 20 statement of ethical behavior? 5. Have all governing body members completed entity specific (District Board Member 20 Training for local/special service districts & interlocal entities, Introductory Training for X Municipal Officials for cities & towns, etc.) online training (training.auditor.utah.aov) within four years of term appointment/election date? 6. Regardless of license or formal education, does at least one member of the 20 management team receive at least 40 hours of formal training related to accounting X budgeting, or other financial areas each year? 7. Does the entity have or promote a fraud hotline? X 20 8. Does the entity have a formal internal audit function? 20 9. Does the entity have a formal audit committee? X 20 *Entity Name: River Heights City FY 2025 05/05/2025 ‘Completed for Fiscal Year Ending: ‘Completion Date: *CAO Name: Blake Wright, Mayor ‘CFO Name: David Sanderson *CAO Signature: ‘CFO Signature: •Required Utah State Capitol Complex, East Office Building, Suite E310 • Salt Lake City, Utah 84114-2310 • Tel: (801) 538-1025 • auditor.utah.gov