17-19a-202. Duties and services. A county auditor shall perform:
(1)
in accordance with Section 17-19a-205, an accounting duty or service described in this chapter or otherwise required by law;
Terms Used In Utah Code 17-19a-202
accounting: means :
(a)
the systematic recording, classification, or summarizing of a financial transaction or event; and
(b)
the interpretation or presentation of the result of an action described in Subsection (1)(a). See Utah Code 17-19a-102
Accounting services: means the creation, modification, or deletion of transactions and records in a financial accounting system, including the preparation of a county's annual financial report. See Utah Code 17-19a-102
auditing: means an examination that is a formal analysis of a county account or county financial record:
(a)
to verify accuracy, completeness, or compliance with an internal control;
(b)
to give a fair presentation of a county's financial status; and
(c)
that conforms to the uniform classification of accounts established by the state auditor. See Utah Code 17-19a-102
Executive: when used to describe the powers, duties, or functions of a person or body elected as the county executive or a person appointed as the county manager or administrative officer, refers to:
(a)
the power and duty to carry laws and ordinances into effect and secure their due observance; 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 executive branch of government. See Utah Code 17-50-101
Legislative: when used to describe the powers, duties, or functions of a county commission or council, refers to:
(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)
an auditing duty or service described in this chapter or otherwise required by law; and
(3)
other duties as may be required by law.
(4)
A county auditor may conduct, in relation to any county office, officer, department, division, court, or entity, as the county auditor deems necessary, the following duties and services:
(a)
financial audits;
(b)
attestation-level examinations, reviews, and agreed-upon procedures engagements or reviews of financial statements;
(c)
subject to Section 17-19a-206, performance audits;
(d)
subject to Section 17-19a-205, accounting services; and
(e)
other duties as required by law.
(5)
In a county of the first class, the county auditor shall conduct the services under Subsections (4)(a) through (c) in accordance with generally accepted government auditing standards.
(6)
A county legislative body may change the title of county auditor to county controller for a county auditor’s office that predominantly performs accounting services.
(7)
The county auditor may not conduct the services described in Subsections (4)(a) through (c) with respect to the auditor’s own office, accounts, or financial records.
(8)
Nothing in this chapter limits a county legislative body‘s authority under Section 17-53-212 or a county executive‘s authority under Section 17-53-303.
