Utah § 17-63-604 - Presentation of annual report by independent auditor -- Notice that audit complete.

Full text of Utah Utah Code § 17-63-604 — Presentation of annual report by independent auditor -- Notice that audit complete., with citation guidance and answers to common questions.

§ 17-63-604. Presentation of annual report by independent auditor -- Notice that audit complete.

Effective 5/6/2026
17-63-604.  Presentation of annual report by independent auditor -- Notice that audit complete.
(1)The annual report required by Section 17-63-603 may be satisfied by a county by the presentation of the report of the independent auditor on the results of operations for the year and financial condition at the midpoint of the fiscal period or at the close of the fiscal period if it is prepared in conformity with the uniform system of budgeting, accounting, and reporting.
(2) Independent audits are required for all counties as provided in Title 51, Chapter 2a, Accounting Reports from Political Subdivisions, Interlocal Organizations, and Other Local Entities Act.
(3)Within 10 days after the receipt of the audit report furnished by the independent auditor, the county finance officer shall prepare and publish a notice to the public that the county audit is complete:
(a)on the county's website; and
(b)as required in Section 45-1-101.
(4)A copy of the independent county audit may be inspected at:
(a)the office of the county finance officer, if the county finance officer has an office at the county seat; or
(b)the office of the county auditor.


Amended by Chapter 105, 2026 General Session

Source: official Utah text · Last verified 2026-08-27

Related Utah Legal Topics

Frequently Asked Questions About Utah § 17-63-604

What does Utah Code § 17-63-604 cover?

Section 17-63-604 ("Presentation of annual report by independent auditor -- Notice that audit complete.") is part of the Utah Code, the codified statutory law of Utah. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite Utah § 17-63-604?

A common citation format is "Utah Code § 17-63-604" (Utah). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of Utah law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the Utah official source linked on this page or consult a licensed Utah attorney.

How does Utah § 17-63-604 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Utah can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

Not legal advice. Verify against the official source and consult a licensed attorney in Utah.