The following is copied from the Davis County Annual Financial Report, for the Year Ended December 31, 2006.
A three-member elected Board of Commissioners is the governing body. All Commissioners serve four-year terms, which overlap to enhance continuity for the governing board. Department Heads reporting to the Commissioners serve as exempt (appointed) non-merit employees. According to Utah Code 17-53-106, County Commissioners have general oversight to insure compliance with County rules, policies and ordinances. Seven other Elected Officials have authority to direct and supervise their respective elected offices and their Deputies while performing the professional duties to which they were elected.
Commissioners approve the adoption and amendments to the budget; they also serve as the legislative body, the property tax Board of Equalization, and regulate business licensing in the unincorporated areas of the County.
The seven other elected officials all serve four-year terms and are eligible for re-election in the same County-wide elections as the Commissioners. Chief Deputies serving each of these elected officials are also exempt (appointed) non-merit employees.
Administrative Officers reporting to the Commissioners serve as exempt (appointed) non-merit employees. These individuals are responsible for the daily management of the various services and programs provided by these officers within the County.
The Clerk/Auditor serves as the chief financial and budget officer of the County and administers the County financial system. The County Treasurer is responsible for the collection, safekeeping, and investing of all County funds. The County Commission, Clerk/Auditor, and Treasurer work together to insure compliance required by the Utah Fiscal Procedures Act.