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County accepts 2025 fraud risk assessment; audit committee remains a gap

Box Elder County Commission · April 9, 2026
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Summary

County staff presented a 2025 fraud-risk assessment that rated overall risk as very low but identified the lack of an audit committee as a remaining weakness; the commission approved the assessment.

Shirlene Larson presented the county's fraud-risk assessment for calendar year 2025, telling the commission the county's risk level is "very low" across state-auditor categories. She identified one ongoing weakness: the county does not yet have an audit committee and said she has assigned her chief deputy to establish one this year.

Commissioners had no substantive questions; Commissioner Bingham moved to approve the assessment and Commissioner Perry seconded. The motion passed by voice vote. Larson asked for the chair's signature on the assessment form so it can be filed.