Utah Code Title 17. Counties § 17-19a-202. Duties and services

(1) in accordance with Section 17-19a-205, an accounting duty or service described in this chapter or otherwise required by law;

(2) an auditing duty or service described in this chapter or otherwise required by law; and

(3) other duties as may be required by law.

(4) A county auditor may conduct, in relation to any county office, officer, department, division, court, or entity, as the county auditor deems necessary, the following duties and services:

(5) In a county of the first class, the county auditor shall conduct the services under Subsections (4)(a) through (c) in accordance with generally accepted government auditing standards.

(6) 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.

(7) The county auditor may not conduct the services described in Subsections (4)(a) through (c) with respect to the auditor's own office, accounts, or financial records.

(8) Nothing in this chapter limits a county legislative body's authority under Section 17-53-212 or a county executive's authority under Section 17-53-303.