In accordance with State Statute (reference Utah Code 17-36-37), the County is required to prepare an annual financial report within 180 days after the close of the County's fiscal year end. The County also is required to have an external auditor audit its financial statements. The following reports include the County's audited financial statements, the Single Audit report, the State of Utah legal compliance report, and the external auditor's letter to the County's management ("management letter").
The County has received an unqualified opinion on its financial statements. An unqualified opinion is issued by an external auditor when the financial statements are free of material misstatements and are represented fairly in accordance with Generally Accepted Accounting Principles ("GAAP"). An unqualified opinion is the best type of report the County may receive from its external auditor.