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Committee advances SB285 to clarify county auditor vs. finance officer roles
Summary
SB285, described by Salt Lake County deputy auditor as a cleanup of missed code changes, was favorably recommended by the committee after clarifying questions about which county forms of government the changes affect and how the finance/budget officer role relates to the county auditor.
Senate Bill 285, a cleanup bill clarifying references to county auditors and finance or budget officers, was discussed and favorably recommended by the committee on Feb. 24 after staff and a county deputy auditor explained the changes were intended to reflect existing practice in counties with an executive form of government.
Richard Youssey, chief deputy county auditor for Salt Lake County, told the committee the bill revisits sections missed in earlier 2022 legislation and clarifies that in counties where the county executive or council has delegated accounting services the finance or budget officer (a designated official) may perform certain functions otherwise listed under the auditor's duties. He said the changes reflect the status quo in counties that delegate accounting services and that the Utah Association of Counties supported the cleanup.
Committee members asked whether the change applies only to certain forms of county government and how the roles should be divided to avoid an auditor auditing work they themselves performed. Presenters pointed to existing code (cited during discussion) that distinguishes the county-executive/council and council-manager forms and said the bill targets those forms where a finance/budget officer may be designated.
After clarifying remarks and a commitment from the sponsor to continue working with committee members to ensure the references and definitions are clear, the committee moved to favorably recommend SB285. At least one senator expressed a preference for additional clarification before final passage; the committee recorded the motion as passing with multiple votes in favor and at least one no recorded in the transcript.
The sponsor said he will work with county attorneys and legislative drafters to make the statutory references explicit as the bill moves forward.
