Utah Code 17-53-212. Examination and audit of accounts
Current as of: 2023 | Check for updates
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17-53-212. Examination and audit of accounts.
(1) | As used in this section, “finance officer” means the same as that term is defined in Section 17-36-3. |
(a) | the power and duty to enact ordinances, levy taxes, and establish budgets; and |
(b) | those powers, duties, and functions that, under constitutional and statutory provisions and through long usage and accepted practice and custom at the federal and state level, have come to be regarded as belonging to the legislative branch of government. See Utah Code 17-50-101 |
(2) | A county legislative body may examine and audit the accounts of all officers having the care, management, collection, or disbursement of money belonging to the county or appropriated by law or otherwise for its use and benefit. |
(4) | A county legislative body may hire professional staff to provide technical assistance and analysis of all financial matters of the county. |
(5) | Nothing in this section may be construed to affect a county auditor’s authority under Chapter 19a, County Auditor. |
Amended by Chapter 288, 2022 General Session