Both Weber and Utah counties log mileage reports for each time county gas cards are used, with the odometer reading entered at the gas pump in order to use the gas card, he said. This also applies to the cards used by their public safety employees.

"We know who purchased the gas and for what vehicle," Utah County's Naylor said.

When personal vehicles are used, mileage is reimbursed at the federal rate of .375 cents per mile.

If an employee needs to travel for the county, personal vehicles are used and a mileage reimbursement form is completed. Money for all foreseeable expenses is usually issued beforehand, he said.

These measures would have prevented the abuses in Salt Lake County from happening in Utah County, he said.

McConkie has a county-issued credit card, but keeps it locked in his desk and uses his personal card, he said from Ohio, noting that the expenses of that trip will be put on his own card and he will apply for reimbursement.

"I think the way we do it is in the best interest of the county financially. People buy their own gas with their own credit card and then apply for reimbursement," McConkie said.

County Clerk/Auditor Steve Rawlings said the few credit cards Davis County issues to elected officials and department heads are for authorized travel only. "The cards are used for conference registration, hotel charges so we can take advantage in managing our cash flow," Rawlings said.

The only cars Davis County buys are for employees in public safety, the Assessor's Office, the Department of Health and Public Works. "We didn't want to expand our fleet. Employees have to check out a car and check it back in," Rawlings said.

Rawlings said all travel requests from the county commissioners and reconciliation forms are approved through the County Attorney's Office and his office.

"The Attorney's Office gives approval and my office checks the paperwork to make sure they abide by county policy. I follow the same requirements. My travel has to be budgeted, the commissioners review and approve it and the accounts payable people scrutinize and make sure the paperwork is within guidelines and they audit all requests against county policy.

"We have a system of internal controls that are audited and looked at by an outside auditing firm. They audit all records and make any recommendations for improvements. We haven't had any recommendations in that area.

"Before anyone travels, they must get approval from the commission and their travel expenses must be budgeted for previously," he said.