Where Is the Accountability?
By Rose Dogood
Juab Times News
Accountability begins with a simple principle: taxpayers should be able to understand where their money goes.
Juab Times News has been reviewing Juab County expenditure information reported through Transparent Utah. One category continues to raise concern because millions of dollars are listed under the vendor designation “Not Applicable.”
The reported figures include:
- 2025: $8,963,541.83 categorized as “Not Applicable,” out of $14,907,832.63 in total reported expenditures.
- 2026: $3,109,492.01 categorized as “Not Applicable,” out of $5,001,370.88 in expenditures reported so far.
Together, the two reports list $12,073,033.84 under the “Not Applicable” designation.
The use of “Not Applicable” does not automatically mean the money was misspent. The category could include payroll, employee benefits, internal transfers, journal entries, reimbursements or transactions that do not involve a conventional outside vendor.
But that possibility does not eliminate the county’s responsibility to maintain understandable and accountable financial records.
Taxpayers should still be able to determine:
- Which departments used the money?
- What services, salaries, programs, equipment or projects were funded?
- Why were the expenditures classified as “Not Applicable”?
- Where can citizens find the detailed records supporting these totals?
Mr. J, editor of Juab Times News, is still waiting for clarification from the Juab County Clerk-Auditor.
The question he asked is straightforward:
What expenditures are included under “Not Applicable,” and where did the money go?
Why is it so difficult to obtain a clear answer to such a simple question?
We Have the Right to Ask
Citizens do not need government permission to ask how public money is being spent.
The First Amendment to the United States Constitution protects freedom of speech, freedom of the press and the right of the people to petition the government for a redress of grievances. These protections apply to local and state government as well as the federal government. (Constitution.gov)
The Utah Constitution, Article I, Section 1, protects the right of Utah residents to assemble peacefully, protest against wrongs, petition for redress of grievances and freely communicate their thoughts and opinions. (Utah Legislature)
The Utah Constitution, Article I, Section 2, declares that political power is inherent in the people and that government is founded upon their authority and exists for their protection and benefit.
These protections support the right of citizens and news organizations to ask questions, criticize government decisions, investigate public spending and publish findings on matters of public concern.
We Have the Right to Request Records
Utah’s Government Records Access and Management Act, commonly called GRAMA, states that a person generally has the right to inspect and copy public records. It also provides that a government entity must conduct a reasonable search for properly requested records. (Utah Legislature)
GRAMA does not necessarily require a government employee to create a new document, prepare a custom explanation or summarize records in response to an informal question. However, the county should be able to identify and provide existing public records showing what the expenditures represent, unless a lawful restriction applies. (Utah Legislature)
That distinction matters.
The county may not be legally required to prepare a special report for Juab Times News, but citizens may request the underlying records that already document the expenditures.
Public Business Should Be Conducted Openly
The Utah Open and Public Meetings Act declares that state agencies and political subdivisions exist to conduct the people’s business. The law states that their actions and deliberations should be conducted openly.
Meetings of public bodies are generally required to be open to the public, subject to limited lawful exceptions. (Utah Legislature)
The law also generally requires written minutes and recordings of open meetings, including the substance of matters discussed or decided and a record of votes taken. (Utah Legislature)
These laws reflect an important principle: government accountability should not depend on whether public officials appreciate the questions being asked.
Accountability Is Not an Accusation
Juab Times News is not alleging that the “Not Applicable” expenditures were illegal, stolen or improperly used.
We are asking for sufficient information to determine what the category contains.
Accountability does not mean assuming wrongdoing. It means maintaining complete records, answering reasonable questions when possible and making public financial information understandable to the people who funded it.
A clear explanation from the Clerk-Auditor could resolve much of this concern.
Until that explanation or the supporting records are provided, Mr. J and Juab Times News will continue asking:
What is included in the “Not Applicable” category, and where did the taxpayers’ money go?
Public money deserves public accountability.
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