County staff present fraud risk assessment, flag need for formal cash policy and ethics certification

County finance staff presented the Davis County fraud risk assessment during the April 21 work session, reporting a self-evaluation score of “370 out of 395,” which staff said places the county in a very low risk category. Ryan McKenzie, the county clerk, told commissioners the team completed the questionnaire the state auditor requires and highlighted two gaps the county will address.

The assessment found the county’s internal controls generally adequate but recommended adopting a formal cash receiving and deposit policy and instituting an annual written ethics/behavior certification for employees. "We gave ourselves 370 out of 395 points this time," McKenzie said. He added the county would add an annual certification to ensure employees and elected officials commit in writing to the county's ethical expectations.

McKenzie also described a reduction in operational risk related to blank checks: although check stock no longer carries routing/account numbers, the treasurer must upload a list of checks to the bank for checks to clear, which staff said mitigates misuse. McKenzie said the chair would sign the assessment and staff will submit the finalized form to the state auditor's office after the commissioners’ review.

The presentation emphasized that the numbers were preliminary and unaudited; auditors are scheduled to begin work next week, and figures remain subject to change. Commissioners asked procedural questions and offered no substantive objection to the recommended policy updates; staff said they will draft the formal cash policy and the annual ethics certification for future review and adoption.