Administering and Auditing Finances

Utah Code tit. 17, ch. 17-63, pt. 17-63-P6

in effect

Utah Code § 17-63-601 Financial administration ordinance -- Purposes.

17-63-601. Financial administration ordinance -- Purposes. (1) The county legislative body, after consultation with the county finance officer, may adopt a financial administration ordinance authorizing the county finance officer, county executive, county manager, or, in the case of county-operated hospitals or mental health districts, an appointed administrator, to act as the financial officer for the purpose of approving: (a) payroll checks, if the checks are prepared in accordance with a salary schedule established in a personnel ordinance or resolution; or (b) routine expenditures, such as utility bills, payroll-related expenses, supplies, materials, and payments on county-approved contracts and capital expenditures which are referenced in the budget document and approved by an appropriation resolution adopted for the current fiscal year. (2) A financial administration ordinance adopted in accordance with Subsection (1) shall provide: (a) a maximum amount over which purchases may not be made without the approval of the county executive; and (b) any other provisions the county legislative body considers advisable. Amended by Chapter 105, 2026 General Session

Utah Code § 17-63-602 Finance officer to present finance statements.

17-63-602. Finance officer to present finance statements. (1) The finance officer shall present to the governing body the following financial statements prepared in the manner prescribed by the uniform system of budgeting, accounting, and reporting: (a) a summary of cash receipts and disbursements for each fund or group of funds and for each department within each fund reportable at the end of each month showing the cash and invested balance at the beginning of the period, the total receipts collected during the period, the total disbursements made during the period, and the cash and invested balance at the end of the period; (b) not less than once each quarter or more often if requested by the governing body, a condensed statement of revenues and expenditures and comparison with the budget of the county general fund and the allotments thereof, as reflected by the books of account; (c) a comparative quarterly income and expense statement for each enterprise fund showing a comparative analysis between the operations of such fund for the current fiscal reporting period and the same period in the previous year; (d) a condensed statement of the operating and capital budget of each enterprise fund showing revenues and expenses and balances compared with the budget for any period requested by the governing body or required by the uniform system of budgeting, accounting, and reporting; and (e) any other statements of operations or reports on financial condition as the governing body or the uniform system of budgeting, accounting, and reporting may require. (2) All financial statements made in accordance with this section shall be open for public inspection during regular business hours. Renumbered and Amended by Chapter 13, 2025 Special Session 1

Utah Code § 17-63-603 Finance officer -- Annual financial statement -- Contents.

17-63-603. Finance officer -- Annual financial statement -- Contents. (1) The finance officer of each county, within 180 days after the close of each fiscal period, or, for a county that has adopted a fiscal period that is a biennial period, within 180 days after both the midpoint and the close of the fiscal period, except as provided by Section 17-63-604, shall prepare and make available to the governing body an annual financial report that shall contain: (a) a statement of revenues and expenditures and a comparison with the budget of the county general fund, similar statements of all other funds for which budgets are required, and statements of revenues and expenditures or of income and expense for all other operating funds of the county; (b) a balance sheet of each fund and a combined balance sheet of all funds as of: (i) for a county that has adopted a fiscal period that is a biennial period, the midpoint and the close of the fiscal period; and (ii) for each other county, the close of the fiscal period; or (c) any other reports the governing body may require, including work performance data, tax levies, taxable values, details of bonded indebtedness, and historical facts of interest to the governing body and the public. (2) Copies of the annual report shall be furnished to the state auditor and made a matter of public record in the office of the finance officer. (3) The statement of revenues and expenditures described in Subsection (1)(a) shall specifically identify when revenue is restricted for only statutorily authorized expenditures, including: (a) transient room tax, according to the expenditure authorizations described in Section 17-78-702; and (b) tourism, recreation, cultural, convention, and airport facilities tax, according to the expenditure authorizations described in Sections 59-12-602 and 59-12-603. (4) The state auditor: (a) shall review a county's annual report as described in Section 17E-2-403; and (b) may take any action authorized in Section 17E-2-403. Renumbered and Amended by Chapter 13, 2025 Special Session 1

Utah Code § 17-63-604 Presentation of annual report by independent auditor -- Notice that audit complete.

17-63-604. Presentation of annual report by independent auditor -- Notice that audit complete. (1) The annual report required by Section 17-63-603 may be satisfied by a county by the presentation of the report of the independent auditor on the results of operations for the year and financial condition at the midpoint of the fiscal period or at the close of the fiscal period if it is prepared in conformity with the uniform system of budgeting, accounting, and reporting. (2) Independent audits are required for all counties as provided in Title 51, Chapter 2a, Accounting Reports from Political Subdivisions, Interlocal Organizations, and Other Local Entities Act. (3) Within 10 days after the receipt of the audit report furnished by the independent auditor, the county finance officer shall prepare and publish a notice to the public that the county audit is complete: (a) on the county's website; and (b) as required in Section 45-1-101. (4) A copy of the independent county audit may be inspected at: (a) the office of the county finance officer, if the county finance officer has an office at the county seat; or (b) the office of the county auditor. Amended by Chapter 105, 2026 General Session

Utah Code § 17-63-605 Internal control structure.

17-63-605. Internal control structure. (1) Each county legislative body shall, with the advice and assistance of the county finance officer and county treasurer, implement an internal control structure to ensure, on a reasonable basis, that all valid financial transactions of the county are identified and recorded accurately and timely. (2) The objectives of the internal control structure described in Subsection (1) shall be to ensure: (a) the proper authorization of transactions and activities; (b) the appropriate segregation of: (i) the duty to authorize transactions; (ii) the duty to record transactions; and (iii) the duty to maintain custody of assets; (c) the design and use of adequate documents and records to ensure the proper recording of events; (d) adequate safeguards over access to and use of assets and records; and (e) independent checks on performance and proper valuation of recorded amounts. (3) A county shall: (a) assist the state auditor in complying with Section 17E-2-404; and (b) consider and implement improvements and updates to the internal control structure, as recommended by the state auditor under Section 17E-2-404. 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/Chapter63/17-63-P6.html?v=C17-63-P6_2025110620251206Fetched: 10/26/2026