Utah Code § 17E-2-401: State auditor and uniform fiscal procedures for counties.

(1) The state auditor shall:

(a) prescribe a uniform system of fiscal procedures for the several counties;

(b) conduct a constant review of the uniform system in order to modify and improve the uniform system;

(c) prepare and supply each county finance officer with suitable budget forms; and

(d) prepare instructional materials, conduct training programs, and render other services to assist counties in implementing the uniform system.

(2) The uniform system of procedure created under Subsection (1) may include reasonable exceptions and modifications applicable to counties with a population of 25,000 or less, such population to be determined by the Utah Population Committee.