State Auditor

Utah Code tit. 17E, ch. 17E-2, pt. 17E-2-P4

in effect

Utah Code § 17E-2-401 State auditor and uniform fiscal procedures for counties.

17E-2-401. State auditor and uniform fiscal procedures for counties. (1) The state auditor shall: (a) prescribe a uniform system of fiscal procedures for the several counties; (b) conduct a constant review of the uniform system in order to modify and improve the uniform system; (c) prepare and supply each county finance officer with suitable budget forms; and (d) prepare instructional materials, conduct training programs, and render other services to assist counties in implementing the uniform system. (2) The uniform system of procedure created under Subsection (1) may include reasonable exceptions and modifications applicable to counties with a population of 25,000 or less, such population to be determined by the Utah Population Committee. Enacted by Chapter 14, 2025 Special Session 1

Utah Code § 17E-2-402 Analysis and evaluation of accounting practices and systems by state auditor -- Regional accounting services.

17E-2-402. Analysis and evaluation of accounting practices and systems by state auditor -- Regional accounting services. (1) The state auditor shall: (a) analyze and evaluate the accounting practices and systems used by the counties, as described in Title 17, Chapter 63, Fiscal Authority and Processes; and (b) provide advice and consultation to the counties in improving and updating county practices and systems. (2) (a) Any county or group or association of counties may, by agreement in accordance with the Interlocal Co-operation Act, provide accounting services upon a regional basis for other counties or other local governmental units. (b) The state auditor shall evaluate the county or other organization's ability to provide such service and shall periodically review the internal controls maintained by such a county or organization. Renumbered and Amended by Chapter 14, 2025 Special Session 1

Utah Code § 17E-2-403 State auditor to review annual financial statements from counties.

17E-2-403. State auditor to review annual financial statements from counties. (1) The state auditor: (a) may provide guidance to the finance officer of each county to ensure uniform reporting across counties; (b) may include the information described in Subsection 17-63-603(3) on the public finance website described in Section 67-3-12; (c) shall, on a regular basis determined by the state auditor, evaluate a county's annual financial report in regard to revenues and expenditures described in Subsection 17-63-603(3) and determine whether a county's reporting is sufficient to ensure transparency and accountability; and (d) shall, upon receipt of a county's written report under Section 17-78-704 and in conjunction with evaluating the information described in Subsection 17-63-603(3), determine if a county is compliant with the expenditure authorizations described in Sections 17-78-702, 59-12-602, and 59-12-603. (2) If the state auditor determines under Subsection (1)(c) that a county is not sufficiently reporting or determines under Subsection (1)(d) that a county is not compliant, the state auditor: (a) shall provide the county finance officer with written notice of the determination, including the rationale for the determination; and (b) shall provide the county finance officer with an opportunity to respond to the determination in writing, including an opportunity to correct any deficiencies identified by the state auditor. (3) If the auditor determines, after providing a county with an opportunity to respond and correct any deficiencies as described in Subsection (2)(b), that a county is still not in compliance with this section, the auditor: (a) shall provide notice of the determination to the Division of Outdoor Recreation created in Section 79-7-201; (b) may provide notice to the Revenue and Taxation Interim Committee and the Political Subdivisions Interim Committee, or if the Legislature is in session, the Legislative Management Committee; and (c) may take any action authorized in Section 51-2a-401 or other provision of law. Enacted by Chapter 14, 2025 Special Session 1

Utah Code § 17E-2-404 State auditor to review county internal control procedures.

17E-2-404. State auditor to review county internal control procedures. The state auditor shall: (1) evaluate the internal control procedures a county implements to effectuate Section 17-63-605; (2) recommend and approve improvements and updates to the county procedures established under Section 17-63-605; and (3) provide advice and consultation to a county implementing an internal control structure. Enacted by Chapter 14, 2025 Special Session 1

Utah Code § 17E-2-405 Enforcement of registration requirements for local substance abuse authority.

17E-2-405. Enforcement of registration requirements for local substance abuse authority. The state auditor shall enforce the provisions of Section 17-77-205 in regard to the registration of a local substance abuse authority as a limited purpose entity. Enacted by Chapter 14, 2025 Special Session 1

Utah Code § 17E-2-406 State auditor to create form for transient room tax reports.

17E-2-406. State auditor to create form for transient room tax reports. (1) The state auditor, in consultation with the Utah Office of Tourism created in Section 63N-7-102, shall: (a) create a form for a financial report and a form for a written report required under Section 17-78-704; (b) designate at least one employee within the state auditor's office to serve as the point of contact for counties preparing a financial report or written report under Section 17-78-704; and (c) if the state auditor's office determines it is advisable, create written guidance to assist counties in preparing a financial report or written report under Section 17-78-704. (2) The state auditor shall receive annual written reports from the counties as described in Section 17-78-704. Enacted by Chapter 14, 2025 Special Session 1

Source: Utah Office of Legislative Research and General Counsel (le.utah.gov)URL: https://le.utah.gov/xcode/Title17E/Chapter2/17E-2-P4.html?v=C17E-2-P4_2025110620251206Fetched: 10/26/2026