17-19a-208. Reporting — State treasurer — County legislative body.
(1)
On or before the last day of each month, the county finance officer shall submit a report to the state treasurer regarding the collection, care, and disbursement of state money by the county during the preceding month.
Terms Used In Utah Code 17-19a-208
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
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
Legislative: when used to describe the powers, duties, or functions of a county commission or council, refers to:
(a)
the power and duty to enact ordinances, levy taxes, and establish budgets; 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 legislative branch of government. See Utah Code 17-50-101
Month: means a calendar month, unless otherwise expressed. See Utah Code 68-3-12.5
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. See Utah Code 17-19a-102
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
(2)
The county auditor and the county treasurer shall, as required by the county legislative body, make a joint report to the county executive and the county legislative body accounting for the financial condition of the county.
(3)
If a county auditor determines that a county office, officer, department, division, court, or entity has not implemented a county auditor’s prior recommendation in connection with a previous financial audit, performance audit, examination, or review, the county auditor shall notify the county legislative body that the entity has not implemented the recommendation.
