Utah Code 17-19a-204. Auditing services

(1)

Terms Used In Utah Code 17-19a-204

County auditor: includes a person given the title of county controller under Subsection 17-19a-202(6). 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

Judgement: The official decision of a court finally determining the respective rights and claims of the parties to a suit.

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

(a)

Except as provided in Subsection (1)(b) and subject to Subsection (2), a county auditor is authorized to audit the financial records and accounts of a:

(i)	county office;

(ii)	county department;

(iii)

county division;

(iv)	county justice court; or

(v)	any other county entity.

(b)	The county auditor may not audit the auditor’s own office, including any of the county auditor’s financial records or accounts.

(2)

The county auditor shall perform an audit:

(a)	as needed, as defined by good management practices and the standards of the profession; and

(b)	based on the auditor’s professional judgement, taking into account considerations related to risk and materiality.

(3)	Nothing in this section may be construed to affect a county legislative body’s authority under Section 17-53-212 or a county executive‘s authority under Section 17-53-303.

Enacted by Chapter 17, 2012 General Session

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