Utah § 17-63-604 Presentation of annual report by independent auditor -- Notice that audit complete.

Utah Statutes

§ 17-63-604 — Presentation of annual report by independent auditor -- Notice that audit complete.

Utah § 17-63-604

Title 17Counties

Ch. 17-63Fiscal Authority and Processes

Part 17-63-6Administering and Auditing Finances

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Bluebook

Utah Code Ann. § 17-63-604 (2026).

Text

(1)The annual report required by Section 17-63-603 may be satisfied by a county by the presentation of the report of the independent auditor on the results of operations for the year and financial condition at the midpoint of the fiscal period or at the close of the fiscal period if it is prepared in conformity with the uniform system of budgeting, accounting, and reporting.

(2)Independent audits are required for all counties as provided in Title 51, Chapter 2a, Accounting Reports from Political Subdivisions, Interlocal Organizations, and Other Local Entities Act.

(3)Within 10 days after the receipt of the audit report furnished by the independent auditor, the county auditor shall prepare and publish a notice to the public that the county audit is complete:

(3)(a) at least twice in a ne

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(1) The annual report required by Section 17-63-603 may be satisfied by a county by the presentation of the report of the independent auditor on the results of operations for the year and financial condition at the midpoint of the fiscal period or at the close of the fiscal period if it is prepared in conformity with the uniform system of budgeting, accounting, and reporting.
(2) Independent audits are required for all counties as provided in Title 51, Chapter 2a, Accounting Reports from Political Subdivisions, Interlocal Organizations, and Other Local Entities Act.
(3) Within 10 days after the receipt of the audit report furnished by the independent auditor, the county auditor shall prepare and publish a notice to the public that the county audit is complete:
(3)(a) at least twice in a newspaper of general circulation within the county; and
(3)(b) as required in Section 45-1-101.
(4) A copy of the county audit may be inspected at the office of the county auditor.