(1) In a county of the first class, the county auditor shall conduct a performance audit:

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Terms Used In Utah Code 17-19a-206

  • 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
  • County legislative body: means :
         (8)(a) the county commission, in the county commission or expanded county commission form of government established under Title 17, Chapter 52a, Changing Forms of County Government;
         (8)(b) the county council, in the county executive-council optional form of government authorized by Section 17-52a-203; and
         (8)(c) the county council, in the council-manager optional form of government authorized by Section 17-52a-204. See Utah Code 68-3-12.5
  • 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
  • Performance audit: means an assessment of whether a county office, officer, department, division, court, or entity, or any related county program is:
         (9)(a) managing public resources and exercising authority in compliance with law and policy;
         (9)(b) achieving objectives and desired outcomes; and
         (9)(c) providing services effectively, efficiently, economically, ethically, and equitably. See Utah Code 17-19a-102
  • Statute: A law passed by a legislature.
     (1)(a) as the county auditor deems appropriate, taking into account:

          (1)(a)(i) the standards of the profession;
          (1)(a)(ii) the county auditor’s professional judgment; and
          (1)(a)(iii) the county auditor’s assessment of risk and materiality; or
     (1)(b) as requested and engaged by the county legislative body or county executive, in accordance with the following:

          (1)(b)(i) the county legislative body or county executive shall establish the goals and nature of the performance audit;
          (1)(b)(ii) the county auditor shall conduct the audit in a manner consistent with the county auditor’s professional judgment and statutory duties; and
          (1)(b)(iii) the county legislative body or county executive and the county auditor shall agree upon the prioritization and timing of the performance audit, with terms that are consistent with the county auditor’s statutory duties and available resources.
(2)

     (2)(a) In a county of the second through sixth class, the county auditor shall conduct a performance audit under the direction and supervision of the county legislative body or county executive.
     (2)(b) The county legislative body or county executive shall establish the goals and nature of a performance audit conducted under Subsection (2)(a).
(3) A performance audit conducted under this section may include an assessment of the following:

     (3)(a) the honesty and integrity of financial and other affairs;
     (3)(b) the accuracy and reliability of financial and management reports;
     (3)(c) the adequacy of financial controls to safeguard public funds;
     (3)(d) the management and staff adherence to statute, ordinance, policies, and legislative intent;
     (3)(e) the economy, efficiency, and effectiveness of operational performance;
     (3)(f) the accomplishment of intended objectives; and
     (3)(g) whether management, financial, and information systems are adequate and effective.
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