Full text of Utah Utah Code § 17-69-301 — Duties and services., with citation guidance and answers to common questions.
§ 17-69-301. Duties and services.
Effective 5/6/2026 17-69-301.
Duties and services.
(1)
A county auditor shall perform:
(a)
in accordance with Section 17-69-401, an accounting duty or service described in this chapter;
(b)
an auditing duty or service described in this chapter; and
(c)
other duties as may be required by law.
(2)
A county auditor shall provide to the county legislative body a statement of county debt in accordance with Section 17-63-702.
(3)
A county auditor may conduct, in relation to any county officer or county office, department, division, court, or entity, as the county auditor considers necessary, the following duties and services:
(a)
financial audits;
(b)
attestation-level examinations, reviews, and agreed-upon procedures, engagements, or reviews of financial statements;
subject to Section 17-69-401, accounting services; and
(e)
other duties as required by law.
(4)
In a county of the first class, the county auditor shall conduct the services under Subsections (3)(a) through (c) in accordance with generally accepted government auditing standards.
(5)
A county legislative body may change the title of county auditor to county controller for a county auditor's office that predominantly performs accounting services.
(6)
The county auditor may not conduct the services described in Subsections (3)(a) through (c) with respect to the auditor's own office, accounts, or financial records.
(7)
Nothing in this chapter limits a county legislative body's authority under Section 17-64-404 or a county executive's authority under Section 17-65-304.
Section 17-69-301 ("Duties and services.") 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 § 17-69-301?
A common citation format is "Utah Code § 17-69-301" (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 § 17-69-301 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.
