A. The following County entities, and other County entities that are not listed, shall annually complete auditing and financial reporting in accordance with subsection B of this section and file the documents required by subsection B of this section with the Kane County Commission or its designee no later than May 15 of the following year: (Ord. O-2019-18, 7-9-2019)
1. Kane County human resources special service district 1.
2. Western Kane County special service district 1.
3. Glen Canyon City special service district 1.
4. Church Wells special service district.
5. Canyon Lands County improvement district.
6. Canyon Lands special service district.
7. East Zion special service district.
8. Kane County recreation and transportation special service district.
9. Cedar Mountain fire protection district.
10. Kane County, Utah, special improvement district 2005-1 (Vermillion Cliffs Estates).
11. Long Valley sewer special service district.
12. Kane County water conservancy district.
13. Zion Mountain local service district.
B. For County entities with annual revenues or expenditures of funds greater than seven hundred fifty thousand dollars ($750,000.00), an independent audit and financial statement is required. For County entities with annual revenues or expenditures of three hundred fifty thousand dollars ($350,000.00) or greater but less than or equal to seven hundred fifty thousand dollars ($750,000.00), an agreed upon procedures report and large financial survey are required. For County entities with annual revenues or expenditures less than three hundred fifty thousand dollars ($350,000.00), a self-evaluation form and a small financial survey are required. Forms for the agreed upon procedures report, financial surveys, and self- evaluation are provided by the Office of the Utah State Auditor and can be found on the internet at reporting.auditor.Utah.gov.
C. If any County entity fails to comply with this section, the Kane County Commission may arrange for an audit to be performed at the expense of the County entity. (Ord. O-2016-14, 12-12-2016; amd. Ord. O-2019-18, 7-9-2019; Ord. O-2020-16, 7-14-2020)