Rep. Norm Thurston — Voting Record

Bill

Number

H.B. 235 (2025GS)

Sponsor

Rep. Teuscher, Jordan D.

Final action

Governor Signed 3/25/2025

Outcome

Became law — signed by Gov. Spencer J. Cox

Summary

What it does

• This bill:
• establishes professional requirements for a county auditor in a county of the first class or a candidate seeking the office of county auditor in a county of the first class; and
• makes technical and conforming changes.

Every vote on this bill

Bill text

26
17-16-1
17-19a-102
17-19a-201.5
17-19a-202
20A-1-508
0
County Auditor Modifications
2025 GENERAL SESSION
STATE OF UTAH
Chief Sponsor: Jordan D. Teuscher
Senate Sponsor: Lincoln Fillmore
LONG TITLE
General Description:
This bill amends provisions related to a county auditor in a county of the first class.
Highlighted Provisions:
This bill:
establishes professional requirements for a county auditor in a county of the first class or 
a candidate seeking the office of county auditor in a county of the first class; and
makes technical and conforming changes.
Money Appropriated in this Bill:
None
Other Special Clauses:
None
Utah Code Sections Affected:
AMENDS:
17-16-1
, as last amended by Laws of Utah 2013, Chapter 237
17-19a-102
, as last amended by Laws of Utah 2023, Chapter 178
17-19a-202
, as last amended by Laws of Utah 2023, Chapter 178
20A-1-508
, as last amended by Laws of Utah 2022, Chapters 13, 166 and 177
ENACTS:
17-19a-201.5
, Utah Code Annotated 1953
Be it enacted by the Legislature of the state of Utah:
Section 1, Section 
17-16-1
 is amended to read:
17-16-1
. Eligibility and residency requirements for county, district, precinct, or 
prosecution district office.
(1)
A 
person
An individual
 filing a declaration of candidacy for a county, district, 
precinct, or prosecution district office shall:
(a)
be a United States citizen;
(b)
except as provided in Section 
20A-1-509.2
 with respect to the office of county 
attorney or district attorney, as of the date of the election, have been a resident for at 
least one year of the county, district, precinct, or prosecution district in which the 
person
individual
 seeks office;
 and
(c)
be a registered voter in the county, district, precinct, or prosecution district in which 
the 
person
individual
 seeks office
.
; and
(d)
if the individual is filing a declaration of candidacy for the office of county auditor in 
a county of the first class, meet the qualifications described in Section 
17-19a-201.5
.
(2)
(a)
A county, district, precinct, or prosecution district officer shall maintain residency 
within the county, district, precinct, or prosecution district in which the officer was 
elected during the officer's term of office.
(b)
If a county, district, precinct, or prosecution district officer establishes the officer's 
principal place of residence as provided in Section 
20A-2-105
 outside the county, 
district, precinct, or prosecution district in which the officer was elected, the office is 
automatically vacant.
Section 2, Section 
17-19a-102
 is amended to read:
17-19a-102
. Definitions.
As used in this chapter:
(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)
.
(2)
(a)
"Accounting services" means the creation, modification, or deletion of 
transactions and records in a financial accounting system, including the preparation 
of a county's annual financial report.
(b)
"Accounting services" does not include the creation of a purchase order.
(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.
(4)
"Book" means a financial record of the county, regardless of a record's format.
(5)
(a)
"Budget" or "budgeting" means the preparation or presentation of a proposed or 
tentative budget as provided in 
Chapter 36, Uniform Fiscal Procedures Act for 
Counties
.
(b)
"Budget" or "budgeting" includes:
(i)
a revenue projection;
(ii)
a budget request compilation; or
(iii)
the performance of an activity described in Subsection 
(5)(b)(i)
 or 
(ii)
.
(6)
(a)
"Claim" means under the color of law:
(i)
a demand presented for money or damages; or
(ii)
a cause of action presented for money or damages.
(b)
"Claim" does not mean a routine, uncontested, or regular payment, including a bill, 
purchase, or payroll.
(7)
(a)
"County auditor" means the county officer elected as the county auditor under 
Section 
17-53-101
.
(b)
"County auditor" includes 
a 
person
an individual
 given the title of county 
controller under Subsection 
17-19a-202(6)
17-19a-202(4)
.
(8)
"County executive" means the elected chief executive officer of a county.
(9)
"Performance audit" means an assessment of whether a county office, officer, 
department, division, court, or entity, or any related county program is:
(a)
managing public resources and exercising authority in compliance with law and 
policy;
(b)
achieving objectives and desired outcomes; and
(c)
providing services effectively, efficiently, economically, ethically, and equitably.
Section 3, Section 
17-19a-201.5
 is enacted to read:
17-19a-201.5
. Qualifications for a county auditor in a county of the first class.
(1)
In a county of the first class, in addition to the requirements described in Section 
17-16-1
, 
an individual filing a declaration of candidacy for the office of county auditor, an 
individual elected to the office of county auditor, or an interim replacement appointed 
under Subsection 
20A-1-508(3)
, shall have one or more of the following professional 
certifications active and in good standing:
(a)
certified public accountant;
(b)
certified internal auditor;
(c)
certified fraud examiner;
(d)
certified management accountant; or
(e)
certified information systems auditor.
(2)
Subsection 
(1)
 does not apply to any other position within an auditor's office, except 
that a chief deputy or other individual filling the vacancy of an elected auditor in a 
county of the first class may not be appointed as an interim replacement under 
Subsection 
20A-1-508(3)
 unless the individual meets the qualifications of Subsection 
(1)
and Section 
17-16-1
.
Section 4, Section 
17-19a-202
 is amended to read:
17-19a-202
. Duties and services.
(1)
A county auditor shall perform:
(1)
(a)
in accordance with Section 
17-19a-205
, an accounting duty or service described 
in this chapter or otherwise required by law;
(2)
(b)
an auditing duty or service described in this chapter or otherwise required by 
law; and
(3)
(c)
other duties as may be required by law.
(4)
(2)
A county auditor may conduct, in relation to any county office, officer, department, 
division, court, or entity, as the county auditor deems necessary, the following duties 
and services:
(a)
financial audits;
(b)
attestation-level examinations, reviews, and agreed-upon procedures engagements or 
reviews of financial statements;
(c)
subject to Section 
17-19a-206
, performance audits;
(d)
subject to Section 
17-19a-205
, accounting services; and
(e)
other duties as required by law.
(5)
(3)
In a county of the first class, the county auditor shall conduct the services under 
Subsections 
(4)(a)
(2)(a)
 through 
(c)
 in accordance with generally accepted government 
auditing standards.
(6)
(4)
A county legislative body may change the title of county auditor to county 
controller for a county auditor's office that predominantly performs accounting services.
(7)
(5)
The county auditor may not conduct the services described in Subsections 
(4)(a)
(2)(a)
 through 
(c)
 with respect to the auditor's own office, accounts, or financial records.
(8)
(6)
Nothing in this chapter limits a county legislative body's authority under Section 
17-53-212
 or a county executive's authority under Section 
17-53-303
.
Section 5, Section 
20A-1-508
 is amended to read:
20A-1-508
. Midterm vacancies in county elected offices -- Temporary manager 
-- Interim replacement.
(1)
As used in this section:
(a)
(i)
"County offices" includes the county executive, members of the county 
legislative body, the county treasurer, the county sheriff, the county clerk, the 
county auditor, the county recorder, the county surveyor, and the county assessor.
(ii)
"County offices" does not include the office of county attorney, district attorney, 
or judge.
(b)
"Party liaison" means the political party officer designated to serve as a liaison with 
each county legislative body on all matters relating to the political party's relationship 
with a county as required by Section 
20A-8-401
.
(2)
(a)
Except as provided in Subsection 
(2)(d)
, until a county legislative body appoints 
an interim replacement to fill a vacant county office under Subsection 
(3)
, the 
following shall temporarily discharge the duties of the county office as a temporary 
manager:
(i)
for a county office with one chief deputy, the chief deputy;
(ii)
for a county office with more than one chief deputy:
(A)
the chief deputy with the most cumulative time served as a chief deputy for 
the county office; or
(B)
notwithstanding Subsection 
(2)(a)(ii)(A)
, if, before the vacating county officer 
vacates the office, the county officer files with the county clerk a written 
statement designating one of the county officer's chief deputies to discharge the 
duties of the county office in the event the county officer vacates the office, the 
designated chief deputy; or
(iii)
for a county office without a chief deputy:
(A)
if one management-level employee serving under the county office has a 
higher-seniority management level than any other employee serving under the 
county office, that management-level employee;
(B)
if two or more management-level employees serving under the county office 
have the same and highest-seniority management level, the highest-seniority 
management-level employee with the most cumulative time served in the 
employee's current position; or
(C)
notwithstanding Subsection 
(2)(a)(iii)(A)
 or 
(B)
, if, before the vacating county 
officer vacates the office, the county officer files with the county clerk a 
written statement designating one of the county officer's employees to 
discharge the county officer's duties in the event the county officer vacates the 
office, the designated employee.
(b)
Except as provided in Subsection 
(2)(c)
, a temporary manager described in 
Subsection 
(2)(a)
 who temporarily discharges the duties of a county office holds the 
powers and duties of the county office until the county legislative body appoints an 
interim replacement under Subsection 
(3)
.
(c)
The temporary manager described in Subsection 
(2)(a)
 who temporarily discharges 
the duties of a county office:
(i)
may not take an oath of office for the county office as a temporary manager;
(ii)
shall comply with 
Title 17, Chapter 36, Uniform Fiscal Procedures Act for 
Counties
, and the county's budget ordinances and policies;
(iii)
unless approved by the county legislative body, may not change the 
compensation of an employee;
(iv)
unless approved by the county legislative body, may not promote or demote an 
employee or change an employee's job title;
(v)
may terminate an employee only if the termination is conducted in accordance 
with:
(A)
personnel rules described in Subsection 
17-33-5(4)
 that are approved by the 
county legislative body; and
(B)
applicable law;
(vi)
unless approved by the county legislative body, may not exceed by more than 5% 
an expenditure that was planned before the county office for which the temporary 
manager discharges duties was vacated;
(vii)
except as provided in Subsection 
(2)(c)(viii)
, may not receive a change in title or 
compensation; and
(viii)
if approved by the county legislative body, may receive a performance award 
after:
(A)
the county legislative body appoints an interim replacement under Subsection 
(3)
; and
(B)
the interim replacement is sworn into office.
(d)
This Subsection 
(2)
 does not apply to a vacancy in the office of county legislative 
body member.
(3)
(a)
Until a replacement is selected as provided in this section and has qualified, the 
county legislative body shall appoint an interim replacement to fill the vacant office 
by following the procedures and requirements of this Subsection 
(3)
.
(b)
In addition to this Subsection 
(3)
, an interim replacement appointed to the office of 
county auditor in a county of the first class is subject to the requirements described in 
Section 
17-19a-201.5
.
(b)
(c)
(i)
To appoint an interim replacement, the county legislative body shall, 
within 10 days after the day on which the vacancy occurs, give notice of the 
vacancy to the party liaison of the same political party of the prior office holder 
and invite that party liaison to submit the name of an individual to fill the vacancy.
(ii)
That party liaison shall, before 5 p.m. within 30 days after the day on which the 
liaison receives the notice described in Subsection 
(3)(b)(i)
(3)(c)(i)
, or if the 
party liaison does not receive the notice, before 5 p.m. within 40 days after the day 
on which the vacancy occurs, submit to the county legislative body the name of an 
individual the party selects in accordance with the party's constitution or bylaws to 
serve as the interim replacement.
(iii)
The county legislative body shall, no later than five days after the day on which a 
party liaison submits the name of the individual to serve as the interim 
replacement, appoint the individual to serve out the unexpired term.
(c)
(d)
(i)
If the county legislative body fails to appoint an interim replacement to fill 
the vacancy in accordance with Subsection 
(3)(b)(iii)
(3)(c)(iii)
, the county clerk 
shall, no later than five days after the day of the deadline described in Subsection 
(3)(b)(iii)
(3)(c)(iii)
, send to the governor a letter that:
(A)
informs the governor that the county legislative body has failed to appoint a 
replacement within the statutory time period; and
(B)
contains the name of the individual submitted by the party liaison to fill the 
vacancy.
(ii)
The governor shall, within 10 days after the day on which the governor receives 
the letter described in Subsection 
(3)(c)(i)
(3)(d)(i)
, appoint the individual named 
by the party liaison as an interim replacement to fill the vacancy.
(d)
(e)
An individual appointed as interim replacement under this Subsection 
(3)
 shall 
hold office until a successor is elected and has qualified.
(4)
(a)
The requirements of this Subsection 
(4)
 apply to all county offices that become 
vacant if:
(i)
the vacant office has an unexpired term of two years or more; and
(ii)
the vacancy occurs after the election at which the officeholder was elected, but 
before the first day of the declaration of candidacy filing period described in 
Section 
20A-9-201.5
.
(b)
(i)
When the conditions described in Subsection 
(4)(a)
 are met, the county clerk 
shall as soon as practicable, but no later than 180 days before the next regular 
general election, notify the public and each registered political party that the 
vacancy exists.
(ii)
An individual intending to become a party candidate for the vacant office shall 
file a declaration of candidacy in accordance with:
(A)
Chapter 9, Part 2, Candidate Qualifications and Declarations of Candidacy
; 
and
(B)
for a county commission office, Subsection 
17-52a-201(6)
 or 
17-52a-202(6)
, 
if applicable.
(iii)
An individual who is nominated as a party candidate, who qualifies as an 
unaffiliated candidate for the vacant office under 
Chapter 9, Part 5, Candidates not 
Affiliated with a Party
, or who qualifies as a write-in candidate for the vacant 
office under 
Chapter 9, Part 6, Write-in Candidates
, shall run in the regular 
general election.
(5)
(a)
The requirements of this Subsection 
(5)
 apply to all county offices that become 
vacant if:
(i)
the vacant office has an unexpired term of two years or more; and
(ii)
the vacancy occurs on or after the first day of the declaration of candidacy filing 
period described in Section 
20A-9-201.5
, but more than 75 days before the regular 
primary election.
(b)
When the conditions described in Subsection 
(5)(a)
 are met, the county clerk shall as 
soon as practicable, but no later than 70 days before the next regular primary 
election, notify the public and each registered political party:
(i)
that the vacancy exists; and
(ii)
of the deadlines described in Subsection 
(5)(c)(i)
 and the deadlines established 
under Subsection 
(5)(d)(ii)
.
(c)
(i)
An individual intending to become a party candidate for a vacant office shall, 
within five days after the day on which the notice is given, ending at the close of 
normal office hours on the fifth day, file a declaration of candidacy for the vacant 
office in accordance with:
(A)
Chapter 9, Part 2, Candidate Qualifications and Declarations of Candidacy
; 
and
(B)
for a county commission office, Subsection 
17-52a-201(6)
 or 
17-52a-202(6)
, 
if applicable.
(ii)
The county central committee of each party shall:
(A)
select a candidate or candidates from among those qualified candidates who 
have filed declarations of candidacy; and
(B)
certify the name of the candidate or candidates to the county clerk as soon as 
practicable, but before 5 p.m. no later than 60 days before the day of the 
regular primary election.
(d)
(i)
Except as provided in Subsection 
(5)(d)(ii)
, an individual intending to become a 
candidate for a vacant office who does not wish to affiliate with a registered 
political party shall file a verified certificate of nomination described in Section 
20A-9-502
 with the county clerk in accordance with 
Chapter 9, Part 5, Candidates 
not Affiliated with a Party
.
(ii)
(A)
The county clerk shall establish, in the clerk's reasonable discretion, a 
deadline that is before 5 p.m. no later than 65 days before the day of the next 
regular general election by which an individual who is not affiliated with a 
registered political party is required to submit a certificate of nomination under 
Subsection 
(5)(d)(i)
.
(B)
The county clerk shall establish the deadline described in Subsection 
(5)(d)(ii)(A)
 in a manner that gives an unaffiliated candidate an equal 
opportunity to access the regular general election ballot.
(e)
An individual who is nominated as a party candidate for the vacant office, who 
qualifies as an unaffiliated candidate for the vacant office under 
Chapter 9, Part 5, 
Candidates not Affiliated with a Party
, or who qualifies as a write-in candidate for the 
vacant office under 
Chapter 9, Part 6, Write-in Candidates
, shall run in the regular 
general election.
(6)
(a)
The requirements of this Subsection 
(6)
 apply to all county offices that become 
vacant:
(i)
if the vacant office has an unexpired term of two years or more; and
(ii)
when 75 days or less remain before the day of the regular primary election but 
more than 65 days remain before the day of the regular general election.
(b)
When the conditions described in Subsection 
(6)(a)
 are met, the county clerk shall, as 
soon as practicable, notify the public and each registered political party:
(i)
that the vacancy exists; and
(ii)
of the deadlines established under Subsection 
(6)(d)
.
(c)
(i)
Before the deadline that the county clerk establishes under Subsection 
(6)(d)(i)(A)
, the county central committee of each registered political party that 
wishes to submit a candidate for the office shall certify the name of one candidate 
to the county clerk for placement on the regular general election ballot.
(ii)
Before the deadline that the county clerk establishes under Subsection 
(6)(d)(i)(B)
, 
a candidate who does not wish to affiliate with a registered political party shall file 
a verified certificate of nomination described in Section 
20A-9-502
 with the 
county clerk in accordance with 
Chapter 9, Part 5, Candidates not Affiliated with 
a Party
.
(iii)
Before the deadline that the county clerk establishes under Subsection 
(6)(d)(i)(C)
, a write-in candidate shall submit to the county clerk a declaration of 
candidacy described in Section 
20A-9-601
.
(d)
(i)
The county clerk shall establish, in the clerk's reasonable discretion, deadlines 
that are before 5 p.m. no later than 65 days before the day of the next regular 
general election by which:
(A)
a registered political party is required to certify a name under Subsection 
(6)(c)(i)
;
(B)
an individual who does not wish to affiliate with a registered political party is 
required to submit a certificate of nomination under Subsection 
(6)(c)(ii)
; and
(C)
a write-in candidate is required to submit a declaration of candidacy under 
Subsection 
(6)(c)(iii)
.
(ii)
The county clerk shall establish deadlines under Subsection 
(6)(d)(i)
 in a manner 
that gives an unaffiliated candidate or a write-in candidate an equal opportunity to 
access the regular general election ballot.
(e)
An individual who is certified as a party candidate for the vacant office, who 
qualifies as an unaffiliated candidate for the vacant office under 
Chapter 9, Part 5, 
Candidates not Affiliated with a Party
, or who qualifies as a write-in candidate for the 
vacant office under 
Chapter 9, Part 6, Write-in Candidates
, shall run in the regular 
general election.
(7)
(a)
The requirements of this Subsection 
(7)
 apply to all county offices that become 
vacant:
(i)
if the vacant office has an unexpired term of less than two years; or
(ii)
if the vacant office has an unexpired term of two years or more but 65 days or 
less remain before the day of the next regular general election.
(b)
(i)
When the conditions described in Subsection 
(7)(a)
 are met, the county 
legislative body shall as soon as practicable, but no later than 10 days after the day 
on which the vacancy occurs, give notice of the vacancy to the party liaison of the 
same political party as the prior office holder and invite that party liaison to 
submit the name of an individual to fill the vacancy.
(ii)
That party liaison shall, before 5 p.m. within 30 days after the day on which the 
party liaison receives the notice described in Subsection 
(7)(b)(i)
, or if the party 
liaison does not receive the notice, before 5 p.m. no later than 40 days after the 
day on which the vacancy occurs, submit to the county legislative body the name 
of an individual to fill the vacancy.
(iii)
The county legislative body shall, no later than five days after the day on which a 
party liaison submits the name of the individual to fill the vacancy, appoint the 
individual to serve out the unexpired term.
(c)
(i)
If the county legislative body fails to appoint an individual to fill the vacancy in 
accordance with Subsection 
(7)(b)(iii)
, the county clerk shall send to the governor 
a letter that:
(A)
informs the governor that the county legislative body has failed to appoint an 
individual to fill the vacancy within the statutory time period; and
(B)
contains the name of the individual submitted by the party liaison to fill the 
vacancy.
(ii)
The governor shall, within 10 days after the day on which the governor receives 
the letter described in Subsection 
(7)(c)(i)
, appoint the individual named by the 
party liaison to fill the vacancy.
(d)
An individual appointed to fill the vacancy under this Subsection 
(7)
 shall hold office 
until a successor is elected and has qualified.
(8)
Except as otherwise provided by law, the county legislative body may appoint 
replacements to fill all vacancies that occur in those offices filled by appointment of the 
county legislative body.
(9)
Nothing in this section prohibits a candidate that does not wish to affiliate with a 
political party from filing a certificate of nomination for a vacant office within the same 
time limits as a candidate that is affiliated with a political party.
(10)
(a)
Each individual elected under Subsection 
(4)
, 
(5)
, or 
(6)
 to fill a vacancy in a 
county office shall serve for the remainder of the unexpired term of the individual 
who created the vacancy and until a successor is elected and qualified.
(b)
Nothing in this section may be construed to contradict or alter the provisions of 
Section 
17-16-6
.
Section 6. 
Effective Date.
This bill takes effect on 
May 7, 2025
.
3-7-25 10:01 PM