The Office of the Utah State Auditor (Office) today announced the results of a limited review of Iron County’s cash receipting processes. The review was initiated after the Office received a whistleblower hotline complaint alleging that cash building permit fees in Iron County had been misappropriated.
The Office’s hotline program is a vital safeguard for Utah taxpayers, giving whistleblowers a safe and independent channel to raise concerns about government activity. In this case, the information provided through the hotline allowed the State Auditor’s Office to coordinate with the Iron County Auditor, share additional details, and prompt further review. That follow-up ultimately identified approximately $188,000 in missing cash building permit payments dating back to 2018.
“Credit goes to the whistleblower who had the courage to contact our office,” said Utah State Auditor Tina M. Cannon. “With that information, our Office was able to initiate our limited review, bring additional facts to light, and ensure proper safeguards were implemented going forward. Our role is not only to identify weaknesses, but also to help counties and cities strengthen their systems so public money is protected.”
The limited review also found broader weaknesses in county cash receipting practices that, if unaddressed, could expose other departments to similar risks. The report includes recommendations to improve reconciliation procedures, strengthen controls over mailed payments, and ensure timely deposits in accordance with Utah law.
Auditor Cannon emphasized that the State Auditor’s Office brings specialized expertise in assessing risks in financial processes and advising on internal controls which complements the efforts of local officials, “Strong internal controls and timely, thorough reviews are essential for every public entity. Our Office stands ready to support counties and cities in improving their oversight and building the processes needed to safeguard taxpayer dollars and maintain public trust.”
The Office of the State Auditor looks forward to working in coordination with the Iron County Auditor to share lessons learned and provide training opportunities for other entities to ensure proper internal controls are in place and the taxpayer’s money is protected.
The full report, including detailed findings and recommendations, is available here and below.

