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County accepts 2025 fraud-risk assessment; audit committee still missing
Summary
County staff told commissioners the 2025 fraud-risk assessment shows a very low risk level but noted a standing audit committee remains a weakness; commissioners accepted the assessment and requested the chair sign the report.
Shirlene Larson presented Box Elder County's 2025 fraud-risk assessment and said the county's overall risk level is very low but that one weakness remains: the absence of a standing audit committee. "Our risk level's very low... Our 1 weakness still is not having an audit committee," Larson said, and noted she has assigned a deputy to work on establishing a committee this year.
Commissioners asked questions, and Larson requested the chair's signature on the assessment. Commissioner Bingham moved to approve the assessment as presented; Commissioner Perry seconded, and the measure passed unanimously.
