Funds collected -- Deposits and reports -- Special account -- Accounting.
Utah Code § 78A-7-121
in effect78A-7-121. Funds collected -- Deposits and reports -- Special account -- Accounting.
(1) As used in this section, "finance officer" means the same as that term is defined in Section 17-66-101.
(2)
(a) Justice courts shall deposit public funds in accordance with Section 51-4-2.
(b) The city or county treasurer shall report to the city recorder or county finance officer, as appropriate, the sums collected and deposited.
(c) The city recorder or county finance officer shall then apportion and remit the collected proceeds as provided in Section 78A-7-120.
(3) Money received or collected on any civil process or order issued from a justice court shall be paid within seven days to the party entitled or authorized to receive the money.
(4)
(a) With the approval of the governing body a trust or revolving account may be established in the name of the justice court and the city or county treasurer for the deposit of money collected including bail, restitution, unidentified receipts, and other money that requires special accounting.
(b) Disbursements from this account do not require the approval of the county finance officer, city auditor, recorder, or governing body.
(c) The account shall be reconciled at least quarterly by the city auditor or county finance officer of the governing body, as appropriate.
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/Title78A/Chapter7/78A-7-S121.html?v=C78A-7-S121_2026050620260506Fetched: 10/26/2026