The General Fund is the general operating fund of the County. It incorporates a variety of revenue sources, including property taxes, licenses and permits, intergovernmental and grants, and charges for services.
Special Revenue Funds:
The following comprise the special revenue funds of the County: the Municipal Services Fund, Library Fund, and the B Road Fund. These funds are accounted for as special revenue funds on the basis that a significant part of their revenues are legally restricted for specific purposes related to their operations.
Debt Service Fund:
The Debt Service Fund is used to account for the accumulation of resources for general long-term principal and interest payments maturing in future years.
Capital Project Funds:
The Capital Projects Fund are used to account for the acquisition and construction of capital projects. The general obligation bond proceeds and expenditures for construction of a new projects. The Capital Projects Fund was created to account for funds accumulated for capital projects financed on a pay-as-you-go basis, and for the cost of construction projects.
The Office of the Utah State Auditor audits State Agencies, public colleges and universities and performs special audits based on citizen reports of potential fraud, waste and abuse. These audits fall in the three areas of Financial Audit, Performance Audit and Special Projects.