Rawlings said the auditor's office asks for a minimum of 30 days notice from travelers with their itinerary and estimated expenses, which goes to the commission for approval. Once approved, his office starts a file on the trip and then matches the traveler's reimbursement form against expected costs.

"The billing comes directly to the county because the cards are issued by the county. When they come back from a trip, they must submit a travel reconciliation form that must be matched up with the charges made against the credit card," Rawlings said.

Davis County government is audited each year by the independent firm, Crane, Christensen & Ambrose, certified public accountants, Ogden, which issues a report. Last year, the first year the firm audited the county, it issued a 113-page report in which it found no material weaknesses in the county's internal auditing procedures.

Rawlings said the external auditors audit all the county books, look at grants and funds involving entities that are affiliated with the county. "It's a very thorough audit and it's a good idea to have another set of eyes looking at our financial records."

Only two employees are allowed to use their credit cards for purchases other than travel — the information technology director and the purchasing director, Rawlings said. The reason, he said, is that sometimes they are able to purchase equipment directly at trade shows and save the county money.

Davis County gives the three commissioners each a $541.67 before-tax car allowance each month, Rawlings said. The other 17 elected officials and department heads get a monthly allowance of $502.67. That money is taxable to them at the same rate as their income tax bracket.

For commissioners, the car allowance is 5.8 percent of their annual salary of $92,513.

"There are another 75 people we pay mileage to at the current rate of .375 cents per mile, the IRS-allowed rate," Rawlings said, at a cost per employee averaging about $126 per month.

Unlike other some other counties, Davis County Sheriff's deputies don't drive cars home.

"If you look at other counties, they have a fleet department, which can be a big mess considering the problem of buying, selling and maintaining vehicles," he said.

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E-mail: lweist@desnews.com