1     
COUNTY AUDITOR AMENDMENTS

2     
2019 GENERAL SESSION

3     
STATE OF UTAH

4     
Chief Sponsor: Kim F. Coleman

5     
Senate Sponsor: Curtis S. Bramble

6     

7     LONG TITLE
8     General Description:
9          This bill addresses the authority of a county auditor in a county of the first class to
10     conduct a performance audit of a county entity.
11     Highlighted Provisions:
12          This bill:
13          ▸     allows the county auditor in a county of the first class to conduct a performance
14     audit of a county entity without the direction and supervision of the county
15     legislative body or county executive;
16          ▸     requires the county auditor in a county of the first class rather than the county
17     legislative body to establish the goals and nature of a performance audit; and
18          ▸     addresses the circumstances in which a county auditor in a county of the first class
19     should conduct a performance audit of a county entity.
20     Money Appropriated in this Bill:
21          None
22     Other Special Clauses:
23          None
24     Utah Code Sections Affected:
25     AMENDS:
26          17-19a-206, as enacted by Laws of Utah 2012, Chapter 17
27     

28     Be it enacted by the Legislature of the state of Utah:
29          Section 1. Section 17-19a-206 is amended to read:
30          17-19a-206. Performance audit services.
31          (1) (a) A county auditor in a county of the first class may, subject to Subsection (3),
32     conduct a performance audit of a county office, department, division, or any other county
33     entity.
34          (b) The county auditor shall:
35          (i) establish the goals and nature of a performance audit described in Subsection (1)(a)
36     and related services; and
37          (ii) conduct a performance audit described in Subsection (1)(a):
38          (A) as needed, in accordance with good management practices and professional
39     standards; and
40          (B) based on the county auditor's professional judgment, taking into account
41     considerations related to risk and materiality.
42          [(1)] (2) (a) A county auditor in a county of the second through sixth class shall, under
43     the direction and supervision of the county legislative body or county executive and subject to
44     Subsections [(1)(b) and (2)] (2)(b) and (3), provide performance audit services for a county
45     office, department, division, or other county entity.
46          [(b) A county auditor may not conduct a performance audit of the auditor's own office.]
47          [(2)] (b) The county legislative body or county executive shall establish the goals and
48     nature of a performance audit described in Subsection (2)(a) and related services.
49          (3) A county auditor may not conduct a performance audit of the auditor's own office.
50          [(3)] (4) A performance audit conducted in accordance with this section may include a
51     review and audit of the following:
52          (a) the honesty and integrity of financial and other affairs;
53          (b) the accuracy and reliability of financial and management reports;
54          (c) the adequacy of financial controls to safeguard public funds;
55          (d) the management and staff adherence to statute, ordinance, policies, and legislative
56     intent;
57          (e) the economy, efficiency, and effectiveness of operational performance;
58          (f) the accomplishment of intended objectives; and
59          (g) whether management, financial, and information systems are adequate and
60     effective.