Utah Code Ann. § 20A-4-202
(1) Upon receipt of the election returns from the poll workers, the election officer shall:
(d) for mechanical ballots:
(2) Each election officer shall:
(3)
(b) The election officer:
(4)
(a) If an election contest is begun within 12 months, the election officer shall, except as provided in Subsection (4)(c):
(b) Except as provided in Subsection (4)(c), when all election contests arising from an election are complete, the election officer shall either:
(c)
(5)
(a) Notwithstanding the provisions of this section, the legislative auditor general: