UTAH CODE (Last Updated: January 16, 2015) |
Title 17. Counties |
Chapter 19a. County Auditor |
Part 2. Powers and Duties |
§ 17-19a-204. Auditing services.
Latest version.
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(1) (a) Except as provided in Subsection (1)(b) and subject to Subsection (2), a county auditor is authorized to audit the financial records and accounts of a: (i) county office; (ii) county department; (iii) county division; (iv) county justice court; or (v) any other county entity. (b) The county auditor may not audit the auditor's own office, including any of the county auditor's financial records or accounts. (3) Nothing in this section may be construed to affect a county legislative body's authority under Section 17-53-212 or a county executive's authority under Section 17-53-303.
Enacted by Chapter 17, 2012 General Session