Utah Code 17-36-41. Analysis and evaluation of accounting practices and systems by state auditor — Regional accounting services
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(1) The state auditor shall analyze and evaluate the accounting practices and systems used by the counties and provide advice and consultation to them in improving and updating their practices and systems.
Terms Used In Utah Code 17-36-41
- 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
(2) Any county or group or association of counties may by agreement pursuant to the Interlocal Co-operation Act provide accounting services upon a regional basis for other counties or other local governmental units. The state auditor shall evaluate the county or other organization’s ability to provide such service and shall periodically review the internal controls maintained by such a county or organization.