Davis County commissioners approve 2024 fraud risk assessment amid internal control concerns

Davis County officials addressed critical financial oversight issues during the Regular Commission Meeting on April 22, 2025, highlighting a significant fraud risk assessment failure. The county's assessment revealed a compliance gap regarding internal controls, specifically concerning the separation of duties for cash handling and account adjustments. This year, the county could not affirm that these roles were adequately segregated, resulting in a substantial risk score of 200 points lost on the assessment.

Commissioner Curtis expressed appreciation for the department's honesty in reporting the issue, emphasizing the importance of transparency with auditors. The commission voted to approve the risk assessment for 2024, with plans to submit it to external auditors later that day. They also discussed the possibility of issuing a letter to provide context for the assessment, reinforcing the county's commitment to integrity and improvement.

In a related discussion, the commission reviewed a quick claim deed aimed at resolving overlapping property lines between the Justice Complex and the Western Sports Park. This adjustment is intended to clarify land use for tourism and general fund activities. The commissioners agreed to modify the deed to include additional signature lines for proper statutory compliance, ensuring that the general fund is compensated for the land utilized by tourism activities.

These discussions underscore Davis County's proactive approach to financial management and accountability, setting the stage for improved oversight and operational clarity moving forward.