Per Utah Code 17-19a-401(1)(a)(i): A county auditor 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.
Per Utah Code 17-19a-204(1)(a): (a) Except as provided in Subsection (1)(b) and subject to Subsection (2), a county auditor is authorized to audit the financial records and accounts of a: (i) county office; (ii) county department; (iii) county division; (iv) county justice court; or (v) any other county entity.
Per Utah Code 17-19-102(3): "Audit" or "auditing" means an examination that is a formal analysis of a county account or county financial record: (a) to verify accuracy, completeness, or compliance with an internal control; (b) to give a fair presentation of a county's financial status; and (c) that conforms to the uniform classification of accounts established by the state auditor.
Per Utah Code 17-19a-102(1): "Account" or "accounting" means: (a) the systematic recording, classification, or summarizing of a financial transaction or event; and (b) the interpretation or presentation of the result of an action described in Subsection (1)(a).
Per Utah Code 17-19a-102(4): "Book" means a financial record of the county, regardless of a record's format.