Utah § 17-69-304 Accounting services.

Utah Statutes

§ 17-69-304 — Accounting services.

Utah § 17-69-304

Title 17Counties

Ch. 17-69County Auditor

Part 17-69-3Powers and Duties

This text of Utah § 17-69-304 (Accounting services.) is published on Counsel Stack Legal Research, covering Utah primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Utah Code Ann. § 17-69-304 (2026).

Text

(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:

(2)(a) to the county executive; or

(2)(b) to 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

Free access — add to your briefcase to read the full text and ask questions with AI

(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:
(2)(a) to the county executive; or
(2)(b) to 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:
(3)(a) to the county manager; or
(3)(b) to 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):
(4)(a) the county council shall make the delegation in accordance with good management practice to foster:
(4)(a)(i) effectiveness;
(4)(a)(ii) efficiency; and
(4)(a)(iii) the adequate protection of a county asset;
(4)(b) the county council shall make the delegation by considering appropriate checks and balances within county government; and
(4)(c) the county entity that is selected to provide accounting services shall prepare the tentative budget as provided in Chapter 63, Fiscal Authority and Processes.