17-53-303.  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 17-53-303

  • County executive: means :Utah Code 68-3-12.5
  • 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
(2)  The county executive 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 executive 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 county executive that includes an explanation for the delay and the date when the information will be provided to the county executive.

(4)  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