Public funds: means any money or payment collected or received by an officer or employee of a special district acting in an official capacity and includes money or payment to the officer or employee for services or goods provided by the district, or the officer or employee while acting within the scope of employment or duty. See Utah Code 17B-1-601
Special district: means a limited purpose local government entity, as described in Section 17B-1-103, that operates under, is subject to, and has the powers described in:
State: when applied to the different parts of the United States, includes a state, district, or territory of the United States. See Utah Code 68-3-12.5
(a)
The board of trustees of each special district shall appoint a district treasurer.
(b)
(i)
If required, the treasurer may be chosen from among the members of the board of trustees, except that the board chair may not be district treasurer.
(ii)
The district clerk may not also be the district treasurer.
(2)
The district treasurer is custodian of all money, bonds, or other securities of the district.
(3)
The district treasurer shall:
(a)
determine the cash requirements of the district and provide for the deposit and investment of all money by following the procedures and requirements of Title 51, Chapter 7, State Money Management Act;
(b)
receive all public funds and money payable to the district within three business days after collection, including all taxes, licenses, fines, and intergovernmental revenue;
(c)
keep an accurate detailed account of all money received under Subsection (3)(b) in the manner provided in this part and as directed by the district’s board of trustees by resolution; and
(d)
collect all special taxes and assessments as provided by law and ordinance.
