Utah Code § 17-69-403: Reporting -- State treasurer -- County legislative body.

(1) On or before the last day of each month, the county finance officer shall submit a report to the state treasurer regarding the county's collection, care, and disbursement of state money during the preceding month.

(2) The county finance officer and the county treasurer shall, as required by the county legislative body, make a joint report to the county executive and the county legislative body accounting for the county's financial condition.

(3) If a county auditor determines that a county office, officer, department, division, court, or entity has not implemented a county auditor's prior recommendation in connection with a previous financial audit, performance audit, examination, or review, the county auditor shall notify the county legislative body that the county entity has not implemented the recommendation.