Introduction to the CAFR
The Salt Lake County Comprehensive Annual Financial Report (CAFR) is a publication of the County Auditor's Office, Accounting & Operations Division. The CAFR is available by June 30 for the year just ended. As soon as the CAFR is available, it will be mailed or emailed to those who have requested to be on our CAFR distribution list. For ease of reading the electronic version across multiple-computer platforms, the CAFR has been formatted in portable document format (PDF). PDF files can be viewed using Adobe Acrobat. Download a free copy of the Acrobat Reader from the site tools button below. The CAFR is available in PDF format on this web site from fiscal year 1998 to the completion of the current audited fiscal year.
The Auditor's Office is responsible for the preparation of the Comprehensive Annual Financial Report (CAFR). State law requires the County to be audited at least annually by certified public accountants [Section 51-2-1 of the Utah Code Annotated, 1953], and to present the relevant financial information in accordance with generally accepted accounting principles. To strive for the highest professional standards, the County exceeds the minimum State requirements relating to financial reporting by publishing a complete Comprehensive Annual Financial Report. The contents of the CAFR present the County's financial position and results of operations, as well as certain demographic and statistical information to help the reader understand the financial condition of the County for each fiscal year ending December 31.
Beginning with fiscal year 2002, this report varies from previous years due to the implementation of a new reporting model, as required by the Governmental Accounting Standards Board (GASB) Statement 34. The CAFR is comprised of the following sections.
Introductory Section. This section contains the transmittal letter, County organization chart, and the Certificate of Achievement for Excellence in Financial Reporting issued by the Government Finance Officers Association.
The Financial Section. This section includes the independent auditor's report, the management's discussion and analysis, the basic financial statements, the notes to the financial statements, the required supplementary information and the supplementary information.
The Statistical Section. This section gives an historical perspective of financial information that may assist the reader to assess the current financial status and trends of the County. In addition, certain demographic and economic data have been presented which allow a broader understanding of the County's economic and social environment.
If you require a printed CAFR, would like a CAFR automatically emailed or if you need additional information, you may
contact Karl Goodman by e-mail, call (801) 468-3201, or send a request to:
SaltLake County Auditor's Office
Accounting & Operations Division
2001 S State St N3300
Salt Lake City, Utah 84190-1100
