17-63-202. Counties to utilize uniform system of fiscal procedures.
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Effective 11/6/2025
17-63-202. Counties to utilize uniform system of fiscal procedures.
(1)The state auditor shall prescribe a uniform system of fiscal procedures, as described in Section 17E-2-401 , for counties.
(a)Except as provided in Subsection (2)(b) , a county may expand the uniform system prescribed by the state auditor to serve better the county's needs.
(b)A county may not deviate from or alter the basic prescribed classification system for the identity of funds and accounts.
Renumbered and Amended by Chapter 13 , 2025 Special Session 1