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Utah Code
2025 Utah Code
Title 17E - Counties and State Government
Chapter 2 - Counties and State Executive Officers
Part 4 - State Auditor
Section 402 - Analysis and evaluation of accounting practices and systems by state auditor -- Regional accounting services.
Universal Citation:
UT Code § 17E-2-402 (2025)
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Effective 11/6/2025
17E-2-402. Analysis and evaluation of accounting practices and systems by state auditor -- Regional accounting services.
Renumbered and Amended by Chapter 14, 2025 Special Session 1
17E-2-402. Analysis and evaluation of accounting practices and systems by state auditor -- Regional accounting services.
- (1)The state auditor shall:
- (a)analyze and evaluate the accounting practices and systems used by the counties, as described in Title 17, Chapter 63, Fiscal Authority and Processes; and
- (b)provide advice and consultation to the counties in improving and updating county practices and systems.
- (2)
- (a)Any county or group or association of counties may, by agreement in accordance with the Interlocal Co-operation Act, provide accounting services upon a regional basis for other counties or other local governmental units.
- (b)The state auditor shall evaluate the county or other organization's ability to provide such service and shall periodically review the internal controls maintained by such a county or organization.
Renumbered and Amended by Chapter 14, 2025 Special Session 1
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