Utah Code § 17-64-404

Examination and audit of accounts
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(1) A legislative body may examine and audit the accounts of all county officers having the care,
management, collection, or disbursement of money belonging to the county or appropriated by
law or otherwise for the county's use and benefit.
(2)
(a) Subject to Subsection (2)(b), the finance officer of the county shall reply to each request for
financial information by a legislative body or any member of a legislative body within five
business days after the day on which the finance officer receives the request.
(b) If a request for financial information requires an extended time period to research and
compile, the finance officer shall provide written notice to the legislative body that includes an
explanation for the delay and the date when the information will be provided to the legislative
body.
(3) A legislative body may hire professional staff to provide technical assistance and analysis of all
financial matters of the county.
(4) Nothing in this section may be construed to affect a county auditor's authority under Chapter
69, County Auditor.
Renumbered and Amended by Chapter 13, 2025 Special Session 1

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