17-69 - County Auditor
Title 17 > 17-69
Sections (13)
General Provisions
17-69-101 - Definitions.
As used in this chapter:
(1) “Account” or “accounting” means:the systematic recording, classification, or summarizing of a financial transaction or event; andthe interpretation or presentation of the result of an action described in Subsection (1)(a).
(2) “Accounting services” means the creation, modification, or deletion of transactions and records in a financial accounting system, including the preparation of a county’s annual financial report.”Accounting services” does not include the creation of a purchase order.
(3) “Audit” or “auditing” means an examination that is a formal analysis of a county account or county financial record:to verify accuracy, completeness, or compliance with an internal control;to give a fair presentation of a county’s financial status; andthat conforms to the uniform classification of accounts established by the state auditor.
(4) “Book” means a financial record of the county, regardless of a record’s format.
(5) “Budget” or “budgeting” means the preparation or presentation of a proposed or tentative budget as provided in Chapter 63, Fiscal Authority and Processes.”Budget” or “budgeting” includes:a revenue projection;a budget request compilation; orthe performance of an activity described in Subsection (5)(b)(i) or (ii).
(6) “Claim” means under the color of law:a demand presented for money or damages; ora cause of action presented for money or damages.”Claim” does not mean a routine, uncontested, or regular payment, including a bill, purchase, or payroll.
(7) “County auditor” means the county officer elected as the county auditor under Chapter 66, County Auditor.”County auditor” includes an individual given the title of county controller under Subsection 17-69-301(5).
(8) “County executive” means the elected chief executive officer of a county under Chapter 66, County Officers and Officials Generally.
(9) “Performance audit” means an assessment of whether a county office, officer, department, division, court, or entity, or any related county program is:managing public resources and exercising authority in compliance with law and policy;achieving objectives and desired outcomes; andproviding services effectively, efficiently, economically, ethically, and equitably.
(10) “Renumeration” means a warrant, check, or other payment mechanism.
(11) “Warrant” means an order for payment, issued by a county officer or county employee with the authority to make the order, directing the disbursement of funds.
Renumbered and Amended by Chapter 13, 2025 Special Session 1
17-69-102 - Seal.
(1) The county legislative body shall furnish the county auditor a seal in accordance with Subsection (2).
(2) The seal shall contain or be impressed with:the name of the county; and”State of Utah, County Auditor.”
Renumbered and Amended by Chapter 13, 2025 Special Session 1
17-69-103 - County clerk ex officio county auditor in certain counties.
17-66-104 , in counties having a taxable value of less than $100,000,000, the county clerk shall:
(1) be ex officio auditor of the county; and
(2) shall perform the duties of the office without extra compensation.
Enacted by Chapter 13, 2025 Special Session 1
Qualifications and Term
17-69-201 - Qualifications for county auditor generally.
Enacted by Chapter 13, 2025 Special Session 1
17-69-202 - Qualifications for a county auditor in a county of the first class.
(1) In a county of the first class, in addition to the requirements described in Section 17-66-201, an individual filing a declaration of candidacy for the office of county auditor, an individual elected to the office of county auditor, or an interim replacement appointed under Subsection 20A-1-508(3), shall have one or more of the following professional certifications active and in good standing:certified public accountant;certified internal auditor;certified fraud examiner;certified management accountant; orcertified information systems auditor.
(2) Subsection (1) does not apply to any other position within an auditor’s office, except that a chief deputy or other individual filling the vacancy of an elected auditor in a county of the first class may not be appointed as an interim replacement under Subsection 20A-1-508(3) unless the individual meets the qualifications of Subsection (1) and Section 17-66-201.
Renumbered and Amended by Chapter 13, 2025 Special Session 1
Powers and Duties
17-69-301 - Duties and services.
(1) A county auditor shall perform:in accordance with Section 17-69-304, an accounting duty or service described in this chapter;an auditing duty or service described in this chapter; andother 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:financial audits;attestation-level examinations, reviews, and agreed-upon procedures, engagements, or reviews of financial statements;subject to Section 17-69-303, performance audits;subject to Section 17-69-304, accounting services; andother 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.
Renumbered and Amended by Chapter 13, 2025 Special Session 1
17-69-302 - Auditing services.
(1) Except as provided in Subsection (1)(b) and subject to Subsection (2), a county auditor may audit the financial records and accounts of a:county office;county department;county division;county justice court; orcounty entity.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:as needed, as defined by good management practices and the standards of the profession; andbased 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
17-69-303 - Performance audit services.
(1) In a county of the first class, the county auditor shall conduct a performance audit:as the county auditor considers appropriate, taking into account:the standards of the profession;the county auditor’s professional judgment; andthe county auditor’s assessment of risk and materiality; oras requested and engaged by the county legislative body or county executive, in accordance with the following:the county legislative body or county executive shall establish the goals and nature of the performance audit;the county auditor shall conduct the audit in a manner consistent with the county auditor’s professional judgment and statutory duties; andthe 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) 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.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:the honesty and integrity of financial and other affairs;the accuracy and reliability of financial and management reports;the adequacy of financial controls to safeguard public funds;the management and staff adherence to statute, ordinance, and policies;the economy, efficiency, and effectiveness of operational performance;the accomplishment of intended objectives; andwhether management, financial, and information systems are adequate and effective.
Renumbered and Amended by Chapter 13, 2025 Special Session 1
17-69-304 - 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 17-62-203, the county council may, by ordinance, delegate accounting services provided for or executed on behalf of the entire county:to the county executive; orto a county office’s or department’s officer or director.
(3) For a county operating under the council-manager form of county government as described in Section 17-62-204, if the county auditor provides preapproval or postpayment review for all payments by the county, the county council may by ordinance passed on or before December 31, 2021, delegate accounting services provided for or executed on behalf of the entire county:to the county manager; orto a county office’s or department’s officer or director.
(4) If a county council delegates the provision of accounting services in accordance with Subsection (2) or (3):the county council shall make the delegation in accordance with good management practice to foster: effectiveness;efficiency; andthe adequate protection of a county asset;the county council shall make the delegation by considering appropriate checks and balances within county government; andthe county entity that is selected to provide accounting services shall prepare the tentative budget as provided in Chapter 63, Fiscal Authority and Processes.
Renumbered and Amended by Chapter 13, 2025 Special Session 1
17-69-305 - Management of financial records — Disposal of records.
(1) A county auditor shall:maintain the books of the county in a manner that shows the amount of receipts from and disbursement of a county office, department, division, or entity;keep accounts current with the county treasurer;preserve a document, book, record, or paper that the county legislative body requires the county auditor to keep in the county auditor’s office; andmake an item described in Subsection (1)(c) available for public inspection during office hours.
(2) The county auditor shall, in accordance with Title 63G, Chapter 2, Government Records Access and Management Act, remove from the county auditor’s files and destroy or otherwise dispose of:fee statements of a county officer;county warrants; andclaims against the county.
Renumbered and Amended by Chapter 13, 2025 Special Session 1
17-69-306 - Reporting — State treasurer — County legislative body.
(1) On or before the last day of each month, the county finance officer shall submit a report to the state treasurer regarding the county’s collection, care, and disbursement of state money during the preceding month.
(2) The county auditor and the county treasurer shall, as required by the county legislative body, make a joint report to the county executive and the county legislative body accounting for the county’s financial condition.
(3) If a county auditor determines that a county office, officer, department, division, court, or entity has not implemented a county auditor’s prior recommendation in connection with a previous financial audit, performance audit, examination, or review, the county auditor shall notify the county legislative body that the county entity has not implemented the recommendation.
Renumbered and Amended by Chapter 13, 2025 Special Session 1
17-69-307 - Payments and warrants.
(1) Subject to Subsection (1)(b), if a debt or demand against a county is fixed by law, the debt or demand shall be paid by:subject to Subsection (2)(a), a warrant drawn by the county auditor or the county treasurer; orsubject to Subsection (2)(b), a check or other payment mechanism as may be adopted in accordance with Chapter 63, Fiscal Authority and Processes.Subsection (1)(a) does not apply to a debt or demand against the county that is, in accordance with law, audited by another person or tribunal.
(2) The county auditor shall:distinctly specify on a warrant the liability for which the warrant is made and when the liability accrued; andnotify the county treasurer:as described in Subsection (3), of the date, amount, payee of, and number assigned to a warrant; andof the aggregate amount of all contemporaneous payments by warrant.The county auditor shall notify the county treasurer and county executive:as described in Subsection (3), of the amount and payee of all payments made by check or other payment mechanism;as described in Subsection (3), the date of and number assigned to a check or other payment mechanism; andthe aggregate amount of a contemporaneous payment.
(3) For a remuneration issued by the county auditor, the auditor shall:number each remuneration consecutively, commencing annually on the first day of January; andstate on the remuneration:the number of the remuneration;the date of payment;the amount of the payment made;the name of the person to whom payable; andthe purpose for which the remuneration was made.
(4) The county auditor shall dispose of a payment not presented for collection in accordance with Title 67, Chapter 4a, Revised Uniform Unclaimed Property Act.
(5) The county legislative body may delegate by ordinance the processing of payments and warrants in accordance with Section 17-69-304.
Renumbered and Amended by Chapter 13, 2025 Special Session 1
17-69-308 - Investigations — Report of findings.
(1) A county auditor: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; andmay not conduct an investigation of an issue or action that is not associated with or related to the county auditor’s statutory duties.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).A county auditor, with the assistance of the county attorney or district attorney, may:administer an oath or affirmation; orissue 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 book or account of a county office, officer, department, division, court, or entity is not kept in accordance to law; ora 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 justice court judge has not kept a book or account according to law; ora justice court judge has made an incorrect or improper financial report.
Renumbered and Amended by Chapter 13, 2025 Special Session 1