Series 1546
Tooele County (Utah). County Clerk
Annual audits, 1927-
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Schedule Description
These are the annual audit reports by external auditors showing the financial condition of Tooele County. All counties are required to have an audit undertaken within six months after the close of the fiscal year. The audit shall include "the financial statements; the auditor's opinion on the financial statements; a statement of the auditor expressing positive assurance of compliance with state fiscal laws identified by the state auditor; a copy of the auditor's letter to management that identifies any material weaknesses in internal controls discovered by the auditor and other financial issues related to the expenditure of funds received from federal, state, or local governments to be considered by management; and management'sresponse to the specific recommendations" (UCA 51-2-3(1)).
Scope and Content
These are the annual audit reports by external auditors showing the financial condition of Tooele County. All counties are required to have an audit undertaken within six months after the close of the fiscal year. The audit shall include "the financial statements; the auditor's opinion on the financial statements; a statement of the auditor expressing positive assurance of compliance with state fiscal laws identified by the state auditor; a copy of the auditor's letter to management that identifies any material weaknesses in internal controls discovered by the auditor and other financial issues related to the expenditure of funds received from federal, state, or local governments to be considered by management; and management's response to the specific recommendations" (UCA 51-2-3(1)).