Accounting And County Finance Officer

Utah Code tit. 17, ch. 17-69, pt. 17-69-P4

in effect

Utah Code § 17-69-401 Accounting services.

17-69-401. Accounting services. (1) Except as provided in Subsections (2) and (3), the county auditor shall provide accounting services for the county. (2) For a county operating under the county executive-council form of government as described in Section 17-62-203, the county council may, by ordinance, delegate accounting services provided for or executed on behalf of the entire county: (a) to the county executive; or (b) to a county office's or department's officer or director. (3) For a county operating under the council-manager form of county government as described in Section 17-62-204, the county council may delegate accounting services provided for or executed on behalf of the entire county: (a) to the county manager; or (b) to a county office's or department's officer or director. (4) If a county council delegates the provision of accounting services to a finance officer in accordance with Subsection (2) or (3): (a) the county council shall make the delegation in accordance with good management practice to foster: (i) effectiveness; (ii) efficiency; and (iii) the adequate protection of a county asset; (b) the county council shall make the delegation by considering appropriate checks and balances within county government; (c) the county entity that is selected to provide accounting services shall prepare the tentative budget as provided in Chapter 63, Fiscal Authority and Processes; and (d) the county auditor is not required to fulfill an accounting obligation described by statute unless the statute explicitly states that the county auditor shall provide an accounting obligation. Renumbered and Amended by Chapter 105, 2026 General Session

Utah Code § 17-69-402 Management of financial records -- Disposal of records.

17-69-402. Management of financial records -- Disposal of records. (1) A county finance officer shall: (a) maintain the books of the county in a manner that shows the amount of receipts from and disbursement of a county office, department, division, or entity; (b) keep accounts current with the county treasurer; (c) preserve a document, book, record, or paper that the county legislative body requires the county auditor to keep in the county auditor's office, or ensure preservation of a document, book, record, or paper that the county legislative body requires the county auditor to keep in the county auditor's office; and (d) make an item described in Subsection (1)(c) available for public inspection during office hours. (2) The county finance officer shall, in accordance with Title 63G, Chapter 2, Government Records Access and Management Act, remove from the county finance officer's files and destroy or otherwise dispose of: (a) fee statements of a county officer; (b) county warrants; and (c) claims against the county. Renumbered and Amended by Chapter 105, 2026 General Session

Utah Code § 17-69-403 Reporting -- State treasurer -- County legislative body.

17-69-403. Reporting -- State treasurer -- County legislative body. (1) On or before the last day of each month, the county finance officer shall submit a report to the state treasurer regarding the county's collection, care, and disbursement of state money during the preceding month. (2) The county finance officer and the county treasurer shall, as required by the county legislative body, make a joint report to the county executive and the county legislative body accounting for the county's financial condition. (3) If a county auditor determines that a county office, officer, department, division, court, or entity has not implemented a county auditor's prior recommendation in connection with a previous financial audit, performance audit, examination, or review, the county auditor shall notify the county legislative body that the county entity has not implemented the recommendation. Renumbered and Amended by Chapter 105, 2026 General Session

Utah Code § 17-69-404 Payments and warrants.

17-69-404. Payments and warrants. (1) (a) Subject to Subsection (1)(b), if a debt or demand against a county is fixed by law, the debt or demand shall be paid by: (i) subject to Subsection (2)(a), a warrant drawn by the county finance officer or the county treasurer; or (ii) subject to Subsection (2)(b), a check or other payment mechanism as may be adopted in accordance with Chapter 63, Fiscal Authority and Processes. (b) Subsection (1)(a) does not apply to a debt or demand against the county that is, in accordance with law, audited by another person or tribunal. (2) (a) The county finance officer shall: (i) distinctly specify on a warrant the liability for which the warrant is made and when the liability accrued; and (ii) notify the county treasurer: (A) as described in Subsection (3), of the date, amount, payee of, and number assigned to a warrant; and (B) of the aggregate amount of all contemporaneous payments by warrant. (b) The county finance officer shall notify the county treasurer and county executive: (i) as described in Subsection (3), of the amount and payee of all payments made by check or other payment mechanism; (ii) as described in Subsection (3), the date of and number assigned to a check or other payment mechanism; and (iii) the aggregate amount of a contemporaneous payment. (3) For a remuneration issued by the county finance officer, the finance officer shall: (a) number each remuneration consecutively, commencing annually on the first day of January; and (b) state on the remuneration: (i) the number of the remuneration; (ii) the date of payment; (iii) the amount of the payment made; (iv) the name of the person to whom payable; and (v) the purpose for which the remuneration was made. (4) The county finance officer shall dispose of a payment not presented for collection in accordance with Title 67, Chapter 4a, Revised Uniform Unclaimed Property Act. Renumbered and Amended by Chapter 105, 2026 General Session

Source: Utah Office of Legislative Research and General Counsel (le.utah.gov)URL: https://le.utah.gov/xcode/Title17/Chapter69/17-69-P4.html?v=C17-69-P4_2026050620260506Fetched: 10/26/2026