Utah County Clerk/Auditor
The Clerk/Auditor is committed to financial transparency that provides comprehensive, unfiltered information about the County's fiscal and financial operations.
Expenditures are contained in a searchable database maintained by the State of Utah. Please note that the data contained on this website is raw data and, therefore, may not agree to any audited or published financial statements. Data is uploaded to the database each quarter.
The Clerk/Auditor prepares annual financial statements in accordance with guidelines established by the Governmental Accounting Standards Board and other authoritative bodies. The annual financial statements are audited by an external auditor as required by law.
The Board of County Commissioners is responsible for adopting policies and procedures that affect day-to-day financial activities of the County. The Clerk/Auditor reviews financial transactions for compliance with established policies and procedures.
Budgets provide a plan for the orderly expenditure of public funds. The adoption of the budget is the formal process for appropriating County funds. Individuals that pay taxes or fees to support governmental services have the right to be heard regarding the budget. Before either final adoption of a budget or an increase to an adopted budget, a public hearing is held where the public can make comments before the Board of County Commissioners. The County is required to prepare a tentative budget on or before November 1. The tentative budget is accompanied by a tentative budget message. The County is required to adopt a final budget on or before December 31. Departments may transfer funds within their budgets at any time. The Board of County Commissioners may transfer funds from one department to another by resolution in an open and public meeting. Increases to budget appropriations may only be made after appropriate public hearings. In accordance with State law, all adopted budgets are required to be presented as balanced budgets.
Record of Claim Recommendations
As required by law, upon receiving a claim for goods/services, the Clerk/Auditor shall (1) investigate, examine, review, and inspect the claim; (2) recommend the Board of Utah County Commissioners approve or reject the claim; (3) endorse the recommendation; (4) report the claim and the recommendation to the Board of County Commissioners; and (5) keep a complete record of the claim, the claim recommendation, the reason for the recommendation, and the Board of County Commissioners' final action.