(1) 

Terms Used In Utah Code 11-50-202

  • Annual financial report: means a comprehensive annual financial report or similar financial report required by Section 51-2a-201. See Utah Code 11-50-102
  • Chief administrative officer: means the chief administrative officer designated in accordance with Section 11-50-202. See Utah Code 11-50-102
  • Chief financial officer: means the chief financial officer designated in accordance with Section 11-50-202. See Utah Code 11-50-102
  • Governing body: means :
(a) for a county, city, or town, the legislative body of the county, city, or town;
(b) for a special district, the board of trustees of the special district;
(c) for a school district, the local board of education; or
(d) for a special service district under Title 17D, Chapter 1, Special Service District Act:
(i) the governing body of the county or municipality that created the special service district, if no administrative control board has been established under Section 17D-1-301; or
(ii) the administrative control board, if one has been established under Section 17D-1-301. See Utah Code 11-50-102
  • Political subdivision: means any county, city, town, school district, community reinvestment agency, special improvement or taxing district, special district, special service district, an entity created by an interlocal agreement adopted under Title 11, Chapter 13, Interlocal Cooperation Act, or other governmental subdivision or public corporation. See Utah Code 11-50-102
  • Statute: A law passed by a legislature.
  • (a)  The chief administrative officer of a political subdivision is:

    (i)  the individual appointed as the chief administrative officer of the political subdivision in accordance with statute; or

    (ii)  if a chief administrative officer is not appointed in accordance with statute, the individual designated as the chief administrative officer by the governing body of the political subdivision.

    (b)  In designating a chief administrative officer under this Subsection (1), the governing body shall designate the individual who holds a managerial or similar position to perform administrative duties or functions for the political subdivision.

    (2) 

    (a)  The chief financial officer of a political subdivision is:

    (i)  the individual appointed as the chief financial officer of the political subdivision in accordance with statute; or

    (ii)  if a chief financial officer is not appointed in accordance with statute, the individual designated as the chief financial officer by the governing body of the political subdivision.

    (b)  In designating a chief financial officer under this Subsection (2), the governing body shall designate the individual who has primary responsibility for preparing the annual financial report.

    Enacted by Chapter 367, 2013 General Session