17-69-101. Definitions.

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A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

Effective 5/6/2026

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) .

(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.

(a)"Budget" or "budgeting" means the preparation or presentation of a proposed or tentative budget as provided in Chapter 63, Fiscal Authority and Processes .

(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).

(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.

(a)"County auditor" means the county officer elected as the county auditor under Chapter 69, County Auditor.

(b)"County auditor" includes an individual given the title of county controller under Subsection 17-69-301(5) .

(8)"County executive" means the elected chief executive officer of a county under Chapter 66, County Officers and Officials Generally .

(9)"Finance officer" means the same as that term is defined in Section 17-66-101 .

(10)"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.

(11)"Renumeration" means a warrant, check, or other payment mechanism.

(12)"Warrant" means an order for payment, issued by a county officer or county employee with the authority to make the order, directing the disbursement of funds.

Amended by Chapter 105 , 2026 General Session