State auditor to review annual financial statements from counties.
Utah Code § 17E-2-403
in effect17E-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
Source: Utah Office of Legislative Research and General Counsel (le.utah.gov)URL: https://le.utah.gov/xcode/Title17E/Chapter2/17E-2-S403.html?v=C17E-2-S403_2025110620251206Fetched: 10/26/2026