No nepotism. No taking the county's cars for a ride. No fudging on tuition aid.

This time, the county is getting good news - thanks to its popular Zoo, Arts and Parks program.

A county audit has found that ZAP managers are dishing out dollars appropriately to attractions such as Utah's Hogle Zoo, Pioneer Theatre and the Utah Symphony & Opera.

While the audit wasn't spot-free, it characterized ZAP officials as safe stewards over a tax kitty that has grown to more than $20 million a year.

"They have been very prudent and thorough in following the statutes, policies and procedures set forth for the program," said James Wightman, director of the county's internal-audit division. "It certainly reflects very positively on the administration of the program."

County taxpayers pitch millions annually into ZAP for fitness centers across the valley and arts venues as large as Ballet West and Hale Centre Theatre.

Those funds - which have swelled by more than 55 percent since the tax's approval in 1996 - also feed smaller facilities such as the Draper Flight Park and Kearns Community Skate Park.

Auditors found no fault with the county's handling of ZAP money - one-tenth of 1 percent sales tax - noting that the application process and granting of funds are consistent with countywide policy and state law.

They also praised the ZAP office for properly filing financial statements for all grant recipients and requiring conflict-of-interest disclosures for each member of the county's ZAP Advisory Board.

"The money is being used in the way that taxpayers expect," said Program Manager Vickie Panella Bourns.

The audit's only ding had to do with the timing of ZAP payouts. The county collects its ZAP applications in the spring. But officials don't disperse those dollars until late in the year - or sometimes even the next year - when their tax revenues trickle in. Because of that delay, auditors say, ZAP recipients find it difficult to build their budgets.

Bourns pledged to look into the problem with her board, but said it could prove difficult to mend.

ZAP revenues have climbed considerably since the 10-year-old tax's creation - rising to $20.1 million from $12.9 million. Yet auditors predict a $2 million drop in 2008 because of less sales tax on food.

Bourns isn't worried.

"It just means there is not as much money to allocate," she said.

Bourns said she already has notified organizations that rely on ZAP funds of a possible reduction. "They are fully cognizant of this fact. They have had some time to plan for it."

With the audit complete, Wightman said taxpayers should have little angst about how their ZAP money is spent. As far as he can tell, the office is operating just fine.

He added succinctly, "We were very impressed."

jstettler@sltrib.com

Projected 2007 funds:

* Salt Lake County distributed Zoo, Arts and Parks funding as prescribed by state law and countywide policy.

* Voter approval for the county's ZAP program has swelled since 1996. The original ZAP tax won 57.9 percent approval at the polls. A 71 percent majority renewed it in 2004.

* ZAP revenues have risen 55.5 percent since the tax's approval. Those funds likely will drop by $2 million in 2008 with a loss of sales-tax revenue on food.

* All ZAP recipients submitted certified financial statements, as required by law.

* Members of the county's ZAP Advisory Board properly filed conflict-of-interest statements detailing relationships with program applicants.

* The county's timetable for disbursing funds (applications in the spring, funding in late summer or early fall) is confusing and not conducive to organizations' planning needs.

Source: Salt Lake County Auditor's Office