Through the provisions of Title 17 of the Utah State Code, the Clerk/Auditor is authorized
to audit the financial records and accounts of any county office or department, except for
the auditor’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 Utah County Board of Commissioners.
The Clerk/Auditor may also conduct a performance audit, including the review of county
programs, operations, policies, and management activities, with the direction and supervision
of the Utah County Board of Commissioners. A performance audit involves an audit of the
integrity of an office, the accuracy of financial information and management reporting, compliance
with statute, ordinance, and policy, adequacy of safeguarding of public funds, and operational performance.
Copies of audits performed by the Clerk/Auditor’s office may be requested in person during normal
business hours or over the web by completing a GRAMA Record Request through the Utah County