Utah Code 17-19a-401. County auditor investigative powers — Report of findings
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Terms Used In Utah Code 17-19a-401
- Administrator: includes "executor" when the subject matter justifies the use. See Utah Code 68-3-12.5
- Book: means a financial record of the county, regardless of a record's format. See Utah Code 17-19a-102
- County auditor: includes a person given the title of county controller under Subsection 17-19a-202(6). See Utah Code 17-19a-102
- County executive: means the elected chief executive officer of a county. See Utah Code 17-19a-102
- Executive: when used to describe the powers, duties, or functions of a person or body elected as the county executive or a person appointed as the county manager or administrative officer, refers to:(2)(a) the power and duty to carry laws and ordinances into effect and secure their due observance; and(2)(b) those powers, duties, and functions that, under constitutional and statutory provisions and through long usage and accepted practice and custom at the federal and state level, have come to be regarded as belonging to the executive branch of government. See Utah Code 17-50-101
- Legislative: when used to describe the powers, duties, or functions of a county commission or council, refers to:
(3)(a) the power and duty to enact ordinances, levy taxes, and establish budgets; and(3)(b) those powers, duties, and functions that, under constitutional and statutory provisions and through long usage and accepted practice and custom at the federal and state level, have come to be regarded as belonging to the legislative branch of government. See Utah Code 17-50-101- State: when applied to the different parts of the United States, includes a state, district, or territory of the United States. See Utah Code 68-3-12.5
- Subpoena: A command to a witness to appear and give testimony.
(1)(a) A county auditor:(1)(a)(i) may conduct an investigation of an issue or action associated with or related to the auditor’s statutory duties, including investigating a book or account of a county office, officer, department, division, court, or entity; and(1)(a)(ii) may not conduct an investigation of an issue or action that is not associated with or related to the auditor’s statutory duties.(1)(b) A county officer, employee, or other county administrative entity shall grant the county auditor complete and free access to a book requested by the county auditor in accordance with Subsection (1)(a)(i).(1)(c) A county auditor, with the assistance of the county or district attorney, may:(1)(c)(i) administer an oath or affirmation; or(1)(c)(ii) issue an administrative subpoena for a witness or document necessary to the performance of the auditor’s statutory duties.(2) If the county auditor, after a complete investigation, finds that a book or account of a county office, officer, department, division, court, or entity is not kept in accordance to law, or that an office, officer, department, division, court, or entity has made an incorrect or improper financial report, the county auditor shall prepare a report of the auditor’s findings and submit a copy of the report to the county executive.(3) If a county auditor, after a complete investigation, finds that a justice court judge has not kept a book or account according to law, or that the justice court judge has made an incorrect or improper financial report, the auditor shall prepare a report of the auditor’s findings and submit a copy of the report to the state court administrator, the county executive, and the county legislative body. - Legislative: when used to describe the powers, duties, or functions of a county commission or council, refers to: