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Show Many Utah Officials Break The Law .0, of the required audits were f: This per centage has not chanr-for chanr-for the better up to the pre-i-time. Ten of the 77 cities conce-ed conce-ed have no reports on file -pine, Corinne, Delta, Hurrfe Monroe, Myton, Orangeville, P; guitch, Providence and Wast-ton. Wast-ton. On the other hand, St: Bountiful, Price, Park City, Li Brigham City, Duchesne s Smithfield have generally com;!: with the law. During the past d . en years, Spanish Fork, Filk-and Filk-and Tooele have done their J. 4 years ago, the improvement is marked. In 1948 but 4 districts failed in their duty; Garfield filed for the first time, Beaver, Carbon, Duchesne, Jordan, Ogden and Piute Pi-ute have perfect records. Cities. Their compliance record is not good. During the 14 years from 1930 to 1944 but 35 per cent We have a good law on our books. It requires all cities, counties coun-ties and school districts to have audits made by "competent independent inde-pendent auditors." The law states: "All audit reports so made shall be filed xand preserved by the governing body of each county, city or school district, and copies thereof shall be filed with the state auditor. Copies of such reports affecting affect-ing school districts shall also be filed in the office of the superintendent of public instruction." in-struction." Utah Code Annotated, Anno-tated, 1943, Sec 74-2-3. This study is concerned only, with that phase of the law which requires that copies of all audits be filed with the State .Auditor so that they may be available for general public use. How is this law obeyed? Now! Compliance by all those included under the provisions of the law totals but 51 per cent during the past 20 years. Since our survey of 4 years ago there has been some considerable improvement b y school districts and counties but municipalities have the same percentage per-centage of non-compliance, while audits may have been made they are not on file. Filing is the responsibility re-sponsibility of the governing board. Counties. During the last four years compliance ratio by counties has jumped from 47 per cent to 61 per cent, using the 20 year base period. Garfield County has never filed an audit. On the other hand, Box Elder, Salt Lake, Carbon, Car-bon, Iron, Sievier, Sanpete, Millard Mill-ard and Morgan show general compliance. Wasatch has a complete com-plete record from 1931 to 1948. Schools. Ratio of compliance by our school districts is rather satisfactory sat-isfactory by comparison. Out of 720 reports required during the past 20 years, 525 have been filed with the auditor. Since our report |
