Except as provided in Subsections (2) and (3), the county auditor shall provide accounting services for the county.
Terms Used In Utah Code 17-19a-205
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). See Utah Code 17-19a-102
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. See Utah Code 17-19a-102
Executive: when used to describe the powers, duties, or functions of a person or body elected as the county executive or a person appointed as the county manager or administrative officer, refers to:
(a)
the power and duty to carry laws and ordinances into effect and secure their due observance; and
(b)
those powers, duties, and functions that, under constitutional and statutory provisions and through long usage and accepted practice and custom at the federal and state level, have come to be regarded as belonging to the executive branch of government. See Utah Code 17-50-101
(2)
For a county operating under the county executive-council form of government as described in Section 17-52a-203, the county council may, by ordinance, delegate accounting services provided for or executed on behalf of the entire county:
(a)
to the county executive; or
(b)
to an office’s or department’s officer or director.
(3)
For a county operating under the council-manager form of county government as described in Section 17-52a-204, if the county auditor provides preapproval or postpayment review for all payments by the county, the county council may by ordinance passed on or before December 31, 2021, delegate accounting services provided for or executed on behalf of the entire county:
(a)
to the county manager; or
(b)
to an office’s or department’s officer or director.
(4)
If a county council delegates the provision of accounting services in accordance with Subsection (2) or (3):
(a)
the county council shall make the delegation in accordance with good management practice to foster effectiveness, efficiency, and the adequate protection of a county asset;
(b)
the county council shall make the delegation by considering appropriate checks and balances within county government; and
