Internal Audits

Through the provisions of Title 17 of the Utah State Code, the Controller is authorized to audit the financial records and accounts of any County office or department, except for the Controller's own office, which is audited annually by an external auditing firm. Internal audits are performed as needed based on professional accounting and management standards, materiality, and risk. Any findings or deficiencies related to the audit are reported to the Davis County Board of Commissioners.

At the direction of the Davis County Board of Commissioners, the Controller may also conduct performance audits, including reviewing County programs, operations, policies, and management activities. A performance audit involves an audit of an office's integrity, the accuracy of financial information and management reporting, compliance with statutes, ordinances, and policies, the adequacy of safeguarding public funds, and operational performance.

You can request complete copies of all audits performed by the Controller's office by submitting a records request through the County's online records request system here.