Restoring Separation of Powers and Functions

of the Elected County Clerk and County Auditor

December 1, 2021

Thomas V. Sakievich
Utah County Commissioner

Today’s agenda item is the result of 13-months of extensive research of the Utah County
Commission’s 1989 decision to combine the two positions and over two distinct functions. My
focused approach was to restore the significant, independent executive roles of County Clerk
and County Auditor. This process is not to expand government, but a restoration of the
separation of powers. We gathered facts through:

• historical county records from the Clerk’s Records Division,

• news articles,
• county code,
• state code,
• several conversations with the current clerk/auditor,
• past clerk/auditors,
• current and past elected officials,
• county legal department,
• human resource department,
• commercial auditing professionals, and
• held a work session on February 3, 2021, to discuss reasons to separate and
potential timing.
o The past clerk/auditor, our HR Director, and our chief civil attorney
presented.
o That public discussion is available on YouTube1.

During the commission’s February 3, 2021, work session (10 months ago) the
commission discussed Utah County’s current and anticipated rapid growth, and the compelling
need to prepare and focus on specialization to best address resident needs. The County Civil
Division Chief, Human Resource Director, and the then County Clerk/Auditor participated. As
this was a “Work Session” and meant to only provide perspectives, no formal actions were
taken.

Before and after the May 2021 mid-term replacement by the Utah County Republican
Party Central Committee, the new Clerk/Auditor met with my Senior Policy Advisor and held
conceptual discussions. The Clerk/Auditor developed a spreadsheet of how the separation
might look like. Lastly, I met with him on November 14, 2021, to discuss this agenda item and

1
Utah County. Utah County Commission Meeting – February 3, 2021 (min 39:20):
https://www.youtube.com/watch?v=8j0rAriHSGo

1
briefly talked through potential office relocation options. Lastly, I had a phone meeting with
the recently appointed Chief Deputy to Clerk/Auditor on November 29, 2021, to answer his
questions.

Short History

In April 1989, under Utah Title 17-16-32, the Utah County Commission voted to combine
the position of County Clerk and County Auditor. Why?

The then County Clerk duties and staff had “been reduced by an Act of the Utah State
Legislature”3 and that “the work of the clerk’s office has been reduced drastically since the 4th
District Court clerks were placed under state jurisdiction.”4

About that time Utah County’s overall population was 263,5905, 30 years later the 2020
U.S. Census records 659,399 residents6, nearly a 150% increase in population. Since 2019 the
County Clerk’s and Auditor’s departments have significantly expanded.

The Utah County Clerk handles marriage licenses and [now online] marriages, and
passports; it coordinates, with the state, federal, state, county, and municipal elections. Its
online marriages are numbering in the many thousands and the recent county Mail-In Ballot
functions support a growing number of municipal elections, making the work of elections nearly
continuous – including off-election cycle periods.

Handling Growth

Los Angeles County handles resident demands, municipal services, and economic
development very similar to Utah County. Los Angeles County provides land rights recordings,
marriages licenses, passports, elections, infrastructure, etc. for its 10,014,009 population7 but
only with five [commissioners] through departments to meet those needs. Economic

2
Utah Code 17-16-3: https://le.utah.gov/xcode/Title17/Chapter16/17-16-S3.html?v=C17-16-
S3_1800010118000101
3
Utah County Clerk. Utah County Commission Resolution 1989-26, April 12, 1989
4
Zimmerman, Josephine. (1989). County commissioners decide to consolidate clerk’s office. The Daily Herald.
Provo, Utah. Monday, April [18], 1989
5
Ken C. Gardner Policy Institute. Table 1 Demographic Trends in Utah County, 1990-2010. The University of Utah.
https://gardner.utah.edu/wp-content/uploads/49_Utah_County_Demographic_Trends_1990_2010.pdf
6
United States Census. Quick Facts, Utah County. https://www.census.gov/quickfacts/utahcountyutah
7
United States Census. Quick Facts, Los Angeles County.
https://www.census.gov/quickfacts/losangelescountycalifornia

2
development functions are principally managed by each of Los Angeles County’s 88 cities, with
a County [commissioner] overseeing support for a set of cities.8

As Los Angeles County adjusts its staffing goals to support cities growth, Utah County
looks ahead while following a deliberate course to support city and resident needs.

Taxable Values as a Measure

Utah State code further directs “counties having a taxable value (i.e., tax rates on all
residential, commercial, agricultural lands, structures, vehicles, equipment) of less than
$100,000,000 the county clerk shall be ex officio auditor of the county….”9 It is uncertain what
the county’s Taxable Value was in 1989 but it was in the billions, significantly more than in the
state code threshold.

On September 22, 2021, 32-years later, the Utah State Tax Commission reports Utah
County’s 2020 total taxable value as $82,016,369,166.10 The report also provides locally
assessed real taxable values for each county in Utah.11 Once more, “Taxable Value” is the gross
taxable rates assessed on all homes, businesses, and vehicles.

Utah County is the second largest county in Utah. While state statute directs counties
with taxable values less than $100,000,000 to consolidate the functions of clerk and auditor,12 it
is silent for counties with values over that sum.

Where we are today

Today, the demands on Utah County’s clerk and auditor functions are measurably much
higher because of population growth. Both the Clerk and Auditor departments have expressed
a need for increased personnel. Both work for one executive. The necessity for each county
department executive for increased focus and specialization is increasing.

8
County of Los Angeles. Cities and Communities. https://lacounty.gov/government/geography-statistics/cities-
and-communities/
9
Utah Code 17-53-101(2) https://le.utah.gov/xcode/Title17/Chapter53/17-53-S101.html?v=C17-53-
S101_2018031520180315
10
Utah State Tax Commission. List of Final Values. Salt Lake City, UT (pg. 796 of 1102).
https://propertytax.utah.gov/tax-rates/final-value/2020yevaluebyentity.pdf
11
Utah State Tax Commission. 2020 Annual Statistical Report. Salt Lake City, UT (pg. 10)
https://propertytax.utah.gov/annual-reports/2020annual.pdf
12
Utah Code 17-53-101(2) https://le.utah.gov/xcode/Title17/Chapter53/17-53-S101.html?v=C17-53-
S101_2018031520180315

3
 From my perspective, the general public’s interests and focus has been almost
exclusively on the Clerk’s side of the office, specifically elections. While elections is a significant
role of the current Clerk, there is much more.

Broadly, the County Clerk’s duties include13:

• Establish policies to issue all [county] marriage licenses and keep a register of
marriages as provided by law;
• Establish policies to ensure that the county clerk, or a designee of the county
clerk who is willing, is available during business hours to solemnize a legal
marriage for which a marriage license has been issued;
• Execute under the clerk’s seal and in the name of and for the county, all deeds
and conveyances of all real estate conveyed by the county;
• Take and certify acknowledgements and administer oaths;
• Keep a fee book as provided by law; and
• Take charge of and safely keep the seal of the county, and keep other records
and perform other duties as may be prescribed by law.

Under the County Clerk, the clerk’s duties include14:

• Recording all proceedings of the county legislative body;
• Make full entries of all resolutions and decisions of the county legislative body
on all questions concerning the county;
• Record the vote of each member on any question upon which there is a
decision;
• Prepare and certify duplicate lists of all claims…which shall be countersigned by
the county executive;
• Deliver to and leave with the county auditor [and treasurer financial
statements];
• File and preserve the reports of the county officers to the county legislative
body;
• Preserve and file all accounts acted upon by the county legislative body, except
such as are necessary kept by the auditor;
• Preserve and file all petitions and applications for franchises, and record the
action of the county legislative body on them;
• Authenticate with the clerk’s signature and the seal of the county the
proceedings of the county legislative body if the proceedings are ordered
published;
• Authenticate with the clerk’s signature and the seal of the county all ordnances
or laws passed by the county legislative body, and record them…;

13
Utah Code 17-20-4: https://le.utah.gov/xcode/Title17/Chapter20/17-20-S4.html?v=C17-20-
S4_2015051220150512
14
Utah Code 17-20-1.7: https://le.utah.gov/xcode/Title17/Chapter20/17-20-S1.7.html?v=C17-20-
S1.7_1800010118000101

4
 • Record all orders levying taxes;
• Keep at the clerk’s office all county books, records, and accounts that the clerk is
required by law to keep and keep them open at all times during regular business
hours for public inspection; and
• Perform all other duties required by law or by any rule or order of the county
legislative body.

To effectively carry out the County Clerk’s elections duties 418 pages of statutory
responsibilities are outlined within Utah State election code.15 The County Clerk is responsible
for national, state, county, and recently a growing number of municipal elections (21 cities in
2021’s primary) held within the county.

In addition to the County Commissioners there are Utah County Government

executives, elected and appointed department heads responsible for the operations of the
county.16 They have spoken for the need to modernize and specialize to follow best practices
and be responsive to the people. The growing skillsets of the County Clerk and the County
Auditor have separate focus and are vastly different.

The combined role of County Clerk/Auditor, auditing the internal County Clerk functions
and performances is, to me, a conflict of interest. Best practices require third-party audits to
provide “reasonable assurance” for internal controls, “professional skepticism,” and that
“auditor independence”17 is in place, following Generally Accepted Accounting Principles18 for
financial audits.

Strict independence of Audit Committees19 also apply to federal20 and State of Utah for
“an independent assessment of financial operation, statutory compliance, and performance
management for state and local government.”21 Audits of businesses follow a similar process,

15
Utah Code 20A: https://le.utah.gov/xcode/Title20a/20a.html
16
Other than the three commissioners the 12 executives within the Utah County Government (as of 2021) include:
7 elected: the County Attorney, County Sheriff, County Clerk/Auditor, County Treasurer, County Recorder, County
Surveyor, and County Assessor. The 5 appointed include the Public Works Director, Human Resource Director,
Information Technology Director, Children’s Justice Center Director, and Health Department Director (appointed
by the state).
17
International Auditing and Assurance Standards Board. Proposed Revised and Redrafted International Standard
on Auditing (pg. 12 & 13). https://www.ifac.org/system/files/meetings/files/3393.pdf
18
Accounting Continuing Professional Education. What is GAAP? Accounting Tools.
https://www.accountingtools.com/articles/what-is-gaap.html
19
Audit Committee Role & Responsibilities. Overview. CFA Institute.
https://www.cfainstitute.org/en/advocacy/issues/audit-committee-role-
practices#sort=%40pubbrowsedate%20descending
20
Office of Inspector General. Office of Audit Services. U.S. Department of Health and Human Services.
https://oig.hhs.gov/about-oig/office-audit-services/
21
State of Utah, State Auditor. For the Public. https://auditor.utah.gov/audit_reports/

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including audits of finances, project management, energy conservation, and quality
management.22

Why Now

Why separate the functions of County Clerk and County Auditor at this point? To be
fully prepared for the Presidential 2024 Election; the County Population is anticipated to
increase another 100,000 by 2025; enjoy a restoration of the pre-1989 Separation of Powers for
full independence of the County Auditor functions. The busy season of both offices are
September – November (the Auditor’s extends into December). A separated office provides full
focus specialization of the duties of a department’s functions, not two distinct departments.

The previous Clerk/Auditor reported that the 2019 staff was essentially the same as it
was in 1989, and that modernization and specialization was needed – much good has been
accomplished since.

In 2019 the County Clerk/Accountant department was composed of 12 full-time

employees and the County Clerk/Auditor department was made up of about 34: 17 full-time
and 17 part-time. In 2021, the numbers increased to meet demand with 18 full-time and 2
part-time for the Clerk/Accounting, and about 19 full-time and 97 personnel part-time (focused
on data entry and elections) for the Clerk/Auditor.

While the county legislative body “may not direct or supervise other elected county
officers or their sworn deputies” it “may generally direct and supervise all elected county officers
and employees to ensure compliance with general county administrative ordinances, rules, or
policies” and “may examine and audit [financial] accounts of all county officers….” It “may
investigate any matter pertaining to…the county or its business or affairs….” 23

The county executive [commission] is obligated to “conduct planning studies and make
recommendations…relating to financial, administrative, procedural, and operational plans,
programs, and improvements in county government…” not inconsistent with statute.24

As of today, December 1, 2021, the elected County Clerk/Auditor position has four roles:
County Clerk, County Auditor, County Budget Officer, and the County Election Officer.

22
Audit Process: 5 Expert Steps for You to Get Your Audit Right. Process.st.: https://www.process.st/audit-process/
23
Utah Code 17-53-106(2): https://le.utah.gov/xcode/Title17/Chapter53/17-53-S106.html?v=C17-53-
S106_1800010118000101
24
Utah Code 17-53-302(10) & (11): https://le.utah.gov/xcode/Title17/Chapter53/17-53-S302.html?v=C17-53-
S302_1800010118000101

6
 With the two elected executive roles restored the current office staff and equipment
belonging to the existing Clerk/Auditor’s office will follow their respective departments. As
discussed with the Clerk/Auditor on November 24, 2021, the new locations will be coordinated
between the Clerk/Auditor, the Public Works Director, and affected county department
executives. Their combined recommendations will be reported during a County Commission’s
work session, on February 2, 2022; then approve during an regular session agenda item.

Costs Associated with the Separation

The costs in personnel are for the single, restored County Clerk role – about $175,000 in
salary and benefits. Using current staffing the new Deputy County Clerk will be appointed by
the elected County Clerk after the 2022 elections, using funds already in place for the deputy.
As a result, hundreds of thousands of dollars in greater efficiencies within the County Clerk and
County Auditor department can be realized.

Our civil attorney has advised that the only position in the commission’s resolution is to
pass a county ordnance directing the restoration of a single position, the County Clerk, separate
from the County Auditor. Any future staffing adjustments, for either department, must be
approved by the County Commission during a 2023 budget hearing as is done every year for all
county departments.

To Summarize

Given the growing demand on the combined Clerk/Auditor’s seat, while overseeing two
distinct departmental functions and developing plans to expand staffing to best support those
departments, there isn’t a convenient time to make the changes. In fact, there is a virtual non-
stop preparation for upcoming presidential, statewide, and municipal elections within the
county.

State law requires the Utah County Commission to notice available political positions no
later than February 1 of the election year, and to begin the new position on the first Monday in
the following January.

This is the ideal time to ensure a widely noticed, TWO county elected officials’ positions
are open for the 2022 ballot. As of today, the county has two interim appointees to fill mid-
term vacancies, filled by delegates of the political parties involved. Taking care of this now
allows for early and wide notice to the public and potential candidates, of the restored position
of County Clerk, in addition the County Auditor’s role.

7
 The county commission, under statute, is required to conduct reviews of county
government processes and operations, it is compelled to support or implement improvements
as necessary.25 26 27 To recap: auditors must strictly be independent of any entity functions it is
to review. The auditor cannot have day-to-day oversight over the internal workings of a
department, except that of its own.

I recommend that the Utah County Commission unanimously approve the ordnance on
today’s agenda item to restore the separate, pre-1989, County Clerk and County Auditor
positions.

_______________________________
Thomas V. Sakievich
Utah County Commissioner

25
Utah Code 17-16-3 (1) & (3): https://le.utah.gov/xcode/Title17/Chapter16/17-16-S3.html?v=C17-16-
S3_1800010118000101
26
Utah Code 17-53-106(2): https://le.utah.gov/xcode/Title17/Chapter53/17-53-S106.html?v=C17-53-
S106_1800010118000101
27
Utah Code 17-53-302(10) & (11): https://le.utah.gov/xcode/Title17/Chapter53/17-53-S302.html?v=C17-53-
S302_1800010118000101