{"data":{"id":"us-ut/utah-code-17-69-401","jurisdiction":"us-ut","citation":"Utah Code § 17-69-401","heading":"Accounting services.","body":"(1) Except as provided in Subsections (2) and (3), the county auditor shall provide accounting services for the county.\n(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:\n(a) to the county executive; or\n(b) to a county office's or department's officer or director.\n(3) For a county operating under the council-manager form of county government as described in Section 17-62-204, the county council may delegate accounting services provided for or executed on behalf of the entire county:\n(a) to the county manager; or\n(b) to a county office's or department's officer or director.\n(4) If a county council delegates the provision of accounting services to a finance officer in accordance with Subsection (2) or (3):\n(a) the county council shall make the delegation in accordance with good management practice to foster:\n(i) effectiveness;\n(ii) efficiency; and\n(iii) the adequate protection of a county asset;\n(b) the county council shall make the delegation by considering appropriate checks and balances within county government;\n(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; and\n(d) the county auditor is not required to fulfill an accounting obligation described by statute unless the statute explicitly states that the county auditor shall provide an accounting obligation.","path":["Title 17 Counties","Chapter 17-69 County Auditor","Part 17-69-4 Accounting And County Finance Officer"],"source_url":"https://le.utah.gov/xcode/Title17/Chapter69/17-69-S401.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"cd5f65bad03df2176ba1b9be807be88a35daa6d843cea5ff92d0ef2d172705d2","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-17-69-304.1","next":"us-ut/utah-code-17-69-402"},"notice":"GroundRules: Original legal text. Not legal advice."}