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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 403 - State auditor to review annual financial statements from counties.
Universal Citation:
UT Code § 17E-2-403 (2025)
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Effective 11/6/2025
17E-2-403. State auditor to review annual financial statements from counties.
Enacted by Chapter 14, 2025 Special Session 1
17E-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
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