The Clerk/Auditor is committed to financial transparency that provides comprehensive, unfiltered
information about the County's fiscal and financial operations.
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.
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 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.
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.
Financial data not available online is available on request by completing a request for records form.
Record of Accounts Payable Recommendations
The Board of Utah County Commissioners approves all payments. The Clerk/Auditor makes recommendations
during the Accounts Payable process to assist the Board. Auditor recommendations are available in a
Registry of Governmental Entities
All local Government and Limited Purpose Entities are required to register with the Lt. Governor's office.
They must provide their basic contact information and primary governmental function as stated in either
state statute or the documents that created them.
Registry of Entities