| (1) |
The city auditor in each city of the first and second class, and the city recorder in each city of the third, fourth, or fifth class shall maintain the general books for each fund of the city and all subsidiary records relating thereto, including a list of the outstanding bonds, their purpose, amount, terms, date, and place payable. |
Terms Used In Utah Code 10-6-139
- Budget: means a plan of financial operations for a fiscal period which embodies estimates of proposed expenditures for given purposes and the proposed means of financing them. See Utah Code 10-6-106
- City: includes , depending on population, a metro township as defined in Section 10-3c-102. See Utah Code 68-3-12.5
- Financial officer: means the mayor in the council-mayor optional form of government or the city official as authorized by Section 10-6-158. See Utah Code 10-6-106
- Fund: is a s defined by generally accepted accounting principles as reflected in the Uniform Accounting Manual for Utah Cities. See Utah Code 10-6-106
- Governing body: means a city council, or city commission, as the case may be, but the authority to make any appointment to any position created by this chapter is vested in the mayor in the council-mayor optional form of government. See Utah Code 10-6-106
| (2) |
| (a) |
The city auditor or city recorder shall:
| (i) |
keep accounts with all receiving and disbursing officers of the city; |
| (ii) |
preaudit all claims and demands against the city before the claims or demands are allowed; and |
| (iii) |
prepare the necessary checks in payment. |
|
| (b) |
The city auditor or city recorder shall verify that:
| (i) |
a claim has been preaudited and documented; |
| (ii) |
a claim has been approved in one of the following ways:
| (A) |
purchase order directly approved by the mayor in the council-mayor optional form of government, or the governing body or the governing body’s delegate in other cities; |
| (B) |
claim directly approved by the governing body; or |
| (C) |
claim approved by the financial officer; |
|
| (iii) |
a claim is within the lawful debt limit of the city; and |
| (iv) |
a claim does not overexpend the appropriate departmental budget established by the governing body. |
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Amended by Chapter 353, 2016 General Session
