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Audit office will publish a report for every completed audit, including those with no findings
Summary
The Davis County Audit Committee was told Nov. 3 that the audit office will produce a formal report for every completed audit — even those with no findings — and will present summary reports of 'no-issue' audits to the committee.
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The Davis County audit office announced it will publish a report for every completed audit and provide the Audit Committee with summary reports when audits show no findings. The agency official presenting the change said the move is intended to increase transparency and eliminate uncertainty about whether work was completed.
"Every audit that we do will result in an audit report even if that result is this is what we looked at and we found nothing," the agency official said. The presenter said summary reports of 'no findings' would be routed to the committee and that full reports will be available on the county website.
Committee members said the change addresses prior confusion about a small set of audits that were not broadly circulated. One commissioner raised concerns about three audits from earlier work (two involving the sheriff's office and one involving Animal Care) that some committee members had not seen; the presenter confirmed the reports are posted on the website and offered to redact a prior controller's name if necessary but did not recommend pulling reports from public view.
The committee asked staff to continue clarifying the distinction between performance audits and other audits requested by elected officials and to present a clear summary whenever an audit is completed. The change is intended to build a one-to-one relationship between completed audit work and published reports so the committee can track what was done and the outcomes.
