17-19a-201. Seal. (1) The county legislative body shall furnish the auditor a seal in accordance with Subsection (2). (2) The seal shall contain or be impressed with: (a) the name of the county; and (b) “State of Utah, County Auditor.” Enacted by Chapter 17, 2012 General Session
17-19a-202. General duties. A county auditor shall perform: (1) in accordance with Section 17-19a-205, an accounting duty or service described in this chapter or otherwise required by law; (2) an auditing duty or service described in this chapter or otherwise required by law; and (3) other duties as may be required by law. Enacted by […]
17-19a-204. Auditing services. (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 […]
Effective 5/4/2022 17-19a-205. Accounting services. (1) Except as provided in Subsections (2) and (3), the county auditor shall provide accounting services for the county. (2) For a county operating under the county executive-council form of government as described in Section 17-52a-203, the county council may, by ordinance, delegate accounting services provided for or executed on […]
17-19a-206. Performance audit services. (1) (a) A county auditor shall, under the direction and supervision of the county legislative body or county executive and subject to Subsections (1)(b) and (2), provide performance audit services for a county office, department, division, or other county entity. (b) A county auditor may not conduct a performance audit of […]
17-19a-207. Management of financial records — Disposal of records. (1) A county auditor shall: (a) maintain the books of the county in such a manner as will show the amount of receipts from and disbursement of a county office, department, division, or other county entity; (b) keep accounts current with the county treasurer; (c) preserve […]
17-19a-208. Reporting — State treasurer — County legislative body. (1) On or before the last day of each month, the county auditor shall submit a report to the state treasurer regarding the collection, care, and disbursement of state money by the county during the preceding month. (2) The county auditor and the county treasurer shall, […]
