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.

Terms Used In Utah Code 17-53-212

  • County legislative body: means :Utah Code 68-3-12.5
  • 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)  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.

(3) 

(a)  Subject to Subsection (3)(b), the finance officer of the county shall reply to each request for financial information by a county legislative body or any individual member of a county legislative body within five business days after the day on which the request is received.

(b)  If a request for financial information requires an extended time period to research and compile, the finance officer of the county shall provide written notice to the legislative body that includes an explanation for the delay and the date when the information will be provided to the legislative body.

(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

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