Powers and Duties

Utah Code tit. 17, ch. 17-69, pt. 17-69-P3

in effect

Utah Code § 17-69-301 Duties and services.

17-69-301. Duties and services. (1) A county auditor shall perform: (a) in accordance with Section 17-69-401, an accounting duty or service described in this chapter; (b) an auditing duty or service described in this chapter; and (c) other duties as may be required by law. (2) A county auditor shall provide to the county legislative body a statement of county debt in accordance with Section 17-63-702. (3) A county auditor may conduct, in relation to any county officer or county office, department, division, court, or entity, as the county auditor considers 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 17-69-303, performance audits; (d) subject to Section 17-69-401, accounting services; and (e) other duties as required by law. (4) In a county of the first class, the county auditor shall conduct the services under Subsections (3)(a) through (c) in accordance with generally accepted government auditing standards. (5) 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. (6) The county auditor may not conduct the services described in Subsections (3)(a) through (c) with respect to the auditor's own office, accounts, or financial records. (7) Nothing in this chapter limits a county legislative body's authority under Section 17-64-404 or a county executive's authority under Section 17-65-304. Amended by Chapter 105, 2026 General Session

Utah Code § 17-69-302 Auditing services.

17-69-302. Auditing services. (1) (a) Except as provided in Subsection (1)(b) and subject to Subsection (2), a county auditor may audit the financial records and accounts of a: (i) county office; (ii) county department; (iii) county division; (iv) county justice court; or (v) county entity. (b) The county auditor may not audit the county 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 county 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 17-64-404 or a county executive's authority under Section 17-65-304. Renumbered and Amended by Chapter 13, 2025 Special Session 1

Utah Code § 17-69-303 Performance audit services.

17-69-303. Performance audit services. (1) In a county of the first class, the county auditor shall conduct a performance audit: (a) as the county auditor considers appropriate, taking into account: (i) the standards of the profession; (ii) the county auditor's professional judgment; and (iii) the county auditor's assessment of risk and materiality; or (b) as requested and engaged by the county legislative body or county executive, in accordance with the following: (i) the county legislative body or county executive shall establish the goals and nature of the performance audit; (ii) the county auditor shall conduct the audit in a manner consistent with the county auditor's professional judgment and statutory duties; and (iii) the county legislative body or county executive and the county auditor shall agree upon the prioritization and timing of the performance audit, with terms that are consistent with the county auditor's statutory duties and available resources. (2) (a) In a county of the second through sixth class, the county auditor shall conduct a performance audit under the direction and supervision of the county legislative body or county executive. (b) The county legislative body or county executive shall establish the goals and nature of a performance audit conducted under Subsection (2)(a). (3) A performance audit conducted under this section may include an assessment of the following: (a) the honesty and integrity of financial and other affairs; (b) the accuracy and reliability of financial and management reports; (c) the adequacy of financial controls to safeguard public funds; (d) the management and staff adherence to statute, ordinance, and policies; (e) the economy, efficiency, and effectiveness of operational performance; (f) the accomplishment of intended objectives; and (g) whether management, financial, and information systems are adequate and effective. Renumbered and Amended by Chapter 13, 2025 Special Session 1

Utah Code § 17-69-304.1 Investigations -- Report of findings.

17-69-304.1. Investigations -- Report of findings. (1) (a) A county auditor: (i) may conduct an investigation of an issue or action associated with or related to the county auditor's statutory duties, including investigating a book or account of a county office, officer, department, division, court, or entity; and (ii) may not conduct an investigation of an issue or action that is not associated with or related to the county auditor's statutory duties. (b) A county officer, employee, or other county administrative entity shall grant the county auditor complete and free access to a book the county auditor requests in accordance with Subsection (1)(a)(i). (c) A county auditor, with the assistance of the county attorney or district attorney, may: (i) administer an oath or affirmation; or (ii) issue an administrative subpoena for a witness or document necessary to the performance of the county auditor's statutory duties. (2) A county auditor, after a complete investigation, shall prepare a report of the county auditor's findings and submit the report to the county executive if the county auditor finds that: (a) a book or account of a county office, officer, department, division, court, or entity is not kept in accordance to law; or (b) a county office, officer, department, division, court, or entity has made an incorrect or improper financial report. (3) A county auditor, after a complete investigation, shall prepare a report of the county auditor's findings and submit a copy of the report to the state court administrator, the county executive, and the county legislative body if the county auditor finds that: (a) a justice court judge has not kept a book or account according to law; or (b) a justice court judge has made an incorrect or improper financial report. Renumbered and Amended by Chapter 105, 2026 General Session

Source: Utah Office of Legislative Research and General Counsel (le.utah.gov)URL: https://le.utah.gov/xcode/Title17/Chapter69/17-69-P3.html?v=C17-69-P3_2025110620251206Fetched: 10/26/2026