Accounting services.

  1. Law
  2. Utah Code
  3. Counties
  4. County Auditor
  5. Powers and Duties
  6. Accounting services.

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  • (1) Except as provided in Subsection (2), the county auditor shall provide accounting services for the county as established by ordinance.
  • (2) The county legislative body may, by ordinance, delegate an accounting service provided for or executed on behalf of the entire county:
    • (a) to the county executive; or
    • (b) to an office's or department's officer or director.
  • (3) If a county legislative body delegates an accounting service in accordance with Subsection (2), the legislative body shall make the delegation:
    • (a) in accordance with good management practice to foster effectiveness, efficiency, and the adequate protection of a county asset; and
    • (b) by considering appropriate checks and balances within county government.




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