{"data":{"id":"us-ut/utah-code-17-69-302","jurisdiction":"us-ut","citation":"Utah Code § 17-69-302","heading":"Auditing services.","body":"(1)\n(a) Except as provided in Subsection (1)(b) and subject to Subsection (2), a county auditor may audit the financial records and accounts of a:\n(i) county office;\n(ii) county department;\n(iii) county division;\n(iv) county justice court; or\n(v) county entity.\n(b) The county auditor may not audit the county auditor's own office, including any of the county auditor's financial records or accounts.\n(2) The county auditor shall perform an audit:\n(a) as needed, as defined by good management practices and the standards of the profession; and\n(b) based on the county auditor's professional judgement, taking into account considerations related to risk and materiality.\n(3) Nothing in this section may be construed to affect a county legislative body's authority under Section 17-64-404 or a county executive's authority under Section 17-65-304.","path":["Title 17 Counties","Chapter 17-69 County Auditor","Part 17-69-3 Powers and Duties"],"source_url":"https://le.utah.gov/xcode/Title17/Chapter69/17-69-S302.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"314755cf8e1c7eef383f03fb47ce6b36dcbd0a80fd4834c771ba1faffdcd987c","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-17-69-301","next":"us-ut/utah-code-17-69-303"},"notice":"GroundRules: Original legal text. Not legal advice."}