Annual Comprehensive Financial Report (ACFR)

These are official public financial reports of budget accounts and expenditures of all county agencies. The county controller is required within 180 days after the close of each fiscal year to "prepare and make available" to county commissioners an annual financial report (UCA 17-36-37) (1990). Copies of this report are filed with the state auditor.

Records in this collection, from 1992 to the present, consist mainly of Annual Comprehensive Financial Reports. As stated in the introduction of Davis County's 2024 Annual Comprehensive Financial Report (ACFR), the ACFR presents "the financial position and results of operations of the County as measured by the financial activity of its various funds, and that all disclosures are included that are necessary to enable the reader to gain the maximum understanding of the County’s financial affairs." ACFRs include basic financial statements, required supplementary information, statistical information, and a Single Audit section featuring Independent Auditors' Reports on internal control over financial reporting ad on compliance.

Filed with ACFR documents are copies of the Popular Annual Financial Report (PAFR), which gives readers a summary of the County’s financial activities in a condensed and more readable format. PAFRs were published from 2017 to 2023.

Older records in this collection, from 1947 to 1991, are a mix of Annual Financial Reports, Financial Statements, Supplementary Data, State Audit Reports, Independent Audit Reports, Outside Accountants' Reports. Most years are respresented with only one or two documents.

There are no documents in the collection for the years 1950-1952, 1967-1969, 1981, 1983-1984, and 1986.

Certificates and publications documenting awards presented to the Controller's Office for Excellence in Financial Reporting from the Government Finance Officers Association (GFOA) are also filed with this collection, when provided by the Controller's Office.