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Internal Audit

Report misuse of public funds, property, or employee time through the Utah County Tip Hotline. Access audit reports by year for transparency.

Cumulative Year Stats

Updated: 21 April, 2025

Dollars Audited

$887,811,031
Target: $12,000,000

Average Response Time

1.69 days
Target: 3

Internal Audit Plan Completion

100%

Dollars Audited

$887,811,031
Target: $12,000,000

Report a Tip

What is investigated?

  • Misuse or misreporting of public funds, property, or employee time
  • Accuracy, completeness, and compliance with any internal control (including law, rule, regulation, policy, or professional standard) applicable to Utah County that affects the fair presentation of the County's financial status.

What is NOT investigated?

  • Employee personnel grievances (e.g., equitable compensation, harassment, etc.)
  • Provide the information to office management or Human Resources
  • Consumer, taxpayer, Medicaid, or welfare fraud
  • Provide this information to the relevant State of Utah agency.
  • GRAMA/OPMA non-compliance
  • Provide this information to the Office of the Utah County Attorney
  • Activity outside Utah County Government

Information to prepare before submitting your tip:

  • Who is involved?
  • What specific statute/policy do you believe was violated?
  • When did the event(s) take place?
  • Where did the event(s) occur?
  • How do you know about the event(s)?
  • What evidence exists to support your compliant?
  • Save relevant files to upload with your tip.
  • Are there other individuals to which you have reported this complaint?
  • Litigation information, if any.
REPORT
You may also call 801-851-8989
  • A complainant identity is a protected record, per the Utah Government Records Access and Management Act (GRAMA) and will be kept confidential.
  • Complaints may be submitted anonymously.
  • Providing contact information enables Internal Audit to adequately investigate the complaint.
  • Anonymous complaints do not invoke the whistleblower protection, per Utah Code 67-21-3.

Confidentiality and Anonymity

  • A complainant identity is a protected record, per the Utah Government Records Access and Management Act (GRAMA) and will be kept confidential.
  • Complaints may be submitted anonymously.
  • Providing contact information enables Internal Audit to adequately investigate the complaint.
  • Anonymous complaints do not invoke the whistleblower protection, per Utah Code 67-21-3.

Audit Reports

Engagement reports included on the annual internal audit plan are published as they are completed. Some reports may include recommendations to management to improve an area's governance, risk management, and/or control processes.

2024 AUDIT PLAN

Audit Authority

  • Per Utah Code 17-19a-401(1)(a)(i): A county auditor may conduct an investigation of an issue or action associated with or related to the auditor's statutory duties, including investigating a book or account of a county office, officer, department, division, court or entity.
  • Per Utah Code 17-19a-102(1): "Account" or "accounting" means: (a) the systematic recording, classification, or summarizing of a financial transaction or event; and (b) the interpretation or presentation of the result of an action described in Subsection (1)(a).
  • Per Utah Code 17-19a-204(1)(a): (a) Except as provided in Subsection (1)(b) and subject to Subsection (2), a county auditor is authorized to audit the financial records and accounts of a: (i) county office; (ii) county department; (iii) county division; (iv) county justice court; or (v) any other county entity.
  • Per Utah Code 17-19a-102(4): "Book" means a financial record of the county, regardless of a record's format.
  • Per Utah Code 17-19-102(3): "Audit" or "auditing" means an examination that is a formal analysis of a county account or county financial record: (a) to verify accuracy, completeness, or compliance with an internal control; (b) to give a fair presentation of a county's financial status; and (c) that conforms to the uniform classification of accounts established by the state auditor.