Auditing American Fork
The Ledger's review of American Fork's budgets, audits, redevelopment money, contracts and officials' disclosures. Every story in the series, sorted by subject, with the figures the records show and links to the official documents.
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Auditing American Fork: what we're examining and why
The Ledger is reading American Fork's budgets, audits, redevelopment reports and disclosures. Here is what the records show so far, and what we still want answered.
Read the explainer →Key figures
- $112.5 millionLong-term debt the city expects to owe on June 30, 2027, about double fiscal 2022American Fork's debt is set to pass $110 million, about double 2022 →
- $3.3 millionHow far Patriot Station tax increment fell short of its debt service through 2025Patriot Station tax money hasn't covered its $30 million bond payments →
- $4.2 millionNorth Valley redevelopment fund balance at the end of fiscal 2025, after three years with no recorded spendingAmerican Fork's oldest redevelopment areas built up $4.5 million that the agency hasn't spent →
- $1,175,089General fund transfer to the fitness center in fiscal 2025, up from $419,158 in fiscal 2015American Fork's fitness center subsidy has nearly tripled since 2015, and fiber materials sit waiting on a deal →
- $5.4 millionSpent on fiber design and materials while a final partnership agreement is pendingAmerican Fork's fitness center subsidy has nearly tripled since 2015, and fiber materials sit waiting on a deal →
- 6 yearsAudits, fiscal 2016 through 2021, that reported state-law noncompliance in separate letters to management. None reported since.American Fork's last four audits report no state-law noncompliance →
- $9,112,335SIRQ Construction's Fire Station 52 price, approved in 2022 with council member Ryan Hunter abstainingOn the record: how American Fork officials handled votes touching their ties →
- $13.66 millionGeneral fund balance at the end of fiscal 2024, 35% of revenue, the most state law allowsAuditing American Fork: what we're examining and why →
- $5.68 millionPaid to Timpanogos Special Service District, the city's largest payee in FY2026, as reported to the stateTransparent Utah: American Fork City highest-paid vendors FY2026 →
Debt and bonds
Five American Fork funds each budget $494,758 toward Public Works bond payments
Roads, culinary water, pressurized irrigation, sewer and storm drain each send $494,758 to the city's building authority in the fiscal 2027 budget, $2,473,790 in all, against $2,474,791 in budgeted debt service.
American Fork's debt is set to pass $110 million, about double 2022
A $40 million bond for a new public works complex and $30 million in redevelopment bonds push the city's long-term debt to a projected $112.5 million by mid-2027.
Redevelopment money
Egg Farm funding: what’s still unanswered
In an Oct. 19 response, Utah County says the redevelopment agency must notify it when a cap requires early termination. The Ledger is still seeking the records needed to explain how American Fork's Egg Farm receipts were counted against the cap.
Egg Farm collections continued after American Fork's report said the cap was near
The redevelopment agency's 2026 report says the business-park area had $213,198 left under a $9.26 million cap after 2022, then shows $3.28 million collected over the next three tax years. About two-thirds came from Alpine School District taxes.
American Fork's oldest redevelopment areas built up $4.5 million that the agency hasn't spent
North Valley and East Main collected tax increment through 2025 and recorded no spending for three years. This year's budget would spend it on improvements it doesn't describe.
Patriot Station tax money hasn't covered its $30 million bond payments
Tax increment from American Fork's FrontRunner-area redevelopment zone has come in at about half the forecast. Through 2025 it was $3.3 million less than the bonds' debt service.
Budgets, reserves and taxes
American Fork's 2025 audit corrected $3 million in water grant revenue counted in 2024
The city's fiscal 2025 financial report says $3 million in grant revenue for a since-delayed water project was recorded too soon, and lowers the starting balances to match. The report also lists that year's tax-increment reimbursements to two auto dealers.
Who pays for American Fork's Pony Express Parkway link and nearby roads
A 2025 agreement splits a $858,687 local match equally between American Fork and Lehi, with Utah County reimbursing up to $11.8 million. A trail and a developer agreement on 620 South have their own funding.
American Fork's impact fees haven't changed since 2017. Collections have fallen 90%.
The one-time fees on new construction were last set in 2017. A proposed update would raise the single-family maximum to about $16,700, while restricted balances fell from $38 million to $17 million in two years.
Subsidies
American Fork's fitness center subsidy has nearly tripled since 2015, and fiber materials sit waiting on a deal
The general fund now covers about $1.2 million a year of fitness center costs, plus about $200,000 a year for broadband, while $5.4 million in fiber materials await a final partnership agreement.
Contracts and spending
American Fork set reimbursement caps for Red Pine and White Horse road work
From 2019 to 2022 the City Council approved agreements to repay Red Pine Construction up to $1.1 million, and White Horse Developers up to $363,366, $2.34 million and $772,895, for upsized roads and utilities. State data list $3.13 million in city net expenses to White Horse in fiscal 2021.
American Fork page still listed 100 West work as out to bid after a $2.3 million award
The City Council approved Newman Construction's $2,315,000 bid for 100 West utility work on April 14, plus a $231,500 contingency. On Oct. 16 the city's capital projects page still described the work as out to bid.
WPA Architecture hired to design American Fork's $40 million public works complex
A five-member committee interviewed the two top-scoring of four firms and unanimously recommended WPA, whose fee was lower. The council approved the award 3-0. A construction manager is still to be chosen.
Audits and compliance
American Fork's last four audits report no state-law noncompliance
These are older findings: each audit from fiscal 2016 through 2021 reported noncompliance with Utah's audit guide in a separate letter to management, citing spending over budget in 2020 and 2021. The city's audits for fiscal 2022 through 2025 report no instances of noncompliance.
Officials' disclosures and ties
Hunter voted no on a Meadow View Ranch change after noting ties to its applicants
Ryan Hunter cast the only vote against the 2025 land-use change after saying he appreciated his relationship with the Horans. The minutes record two earlier votes where Hunter and Clark Taylor noted work ties to a project and voted yes.
Clark Taylor voted on five Doug Smith dealership items. The minutes record his client disclosure at two.
Taylor made the motion for Doug Smith Auto's $2 million sales-tax incentive in 2021. He told the council in December 2022 and January 2023 that Doug Smith was his client. The firm he now works for lists Doug Smith as a client.
Ryan Hunter attended SIRQ's Fire Station 52 bid meeting, then voted on station items
Hunter's disclosure form lists SIRQ Construction as his employer and under owner/officer. He seconded the station land purchase and moved its plat, and abstained on SIRQ's $9.1 million price. The city paid SIRQ $7.2 million in fiscal 2023 and 2024.
Ernie John recused on irrigation rates, then voted on a related fee and water-share deal
He recused himself on irrigation rates and on irrigation share agreements, but voted on a fee change touching shareholders the same night and on a water-share banking agreement after noting his tie.
On the record: how American Fork officials handled votes touching their ties
Minutes show Ryan Hunter abstained on the $9.1 million SIRQ fire station price, Clark Taylor disclosed a client and voted, and the mayor stepped back from the Chamber's Steel Days deal.
American Fork Citizen reviews officials' disclosures on contracts and ties
The local paper found a city landscaping contract held by the mayor's company went 13 years without a rebid, and that two council members list ties to the firm that built the newest fire station.