{"data":{"id":"us-ut/utah-code-17-69-101","jurisdiction":"us-ut","citation":"Utah Code § 17-69-101","heading":"Definitions.","body":"As used in this chapter:\n(1) \"Account\" or \"accounting\" means:\n(a) the systematic recording, classification, or summarizing of a financial transaction or event; and\n(b) the interpretation or presentation of the result of an action described in Subsection (1)(a).\n(2)\n(a) \"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.\n(b) \"Accounting services\" does not include the creation of a purchase order.\n(3) \"Audit\" or \"auditing\" means an examination that is a formal analysis of a county account or county financial record:\n(a) to verify accuracy, completeness, or compliance with an internal control;\n(b) to give a fair presentation of a county's financial status; and\n(c) that conforms to the uniform classification of accounts established by the state auditor.\n(4) \"Book\" means a financial record of the county, regardless of a record's format.\n(5)\n(a) \"Budget\" or \"budgeting\" means the preparation or presentation of a proposed or tentative budget as provided in Chapter 63, Fiscal Authority and Processes.\n(b) \"Budget\" or \"budgeting\" includes:\n(i) a revenue projection;\n(ii) a budget request compilation; or\n(iii) the performance of an activity described in Subsection (5)(b)(i) or (ii).\n(6)\n(a) \"Claim\" means under the color of law:\n(i) a demand presented for money or damages; or\n(ii) a cause of action presented for money or damages.\n(b) \"Claim\" does not mean a routine, uncontested, or regular payment, including a bill, purchase, or payroll.\n(7)\n(a) \"County auditor\" means the county officer elected as the county auditor under Chapter 69, County Auditor.\n(b) \"County auditor\" includes an individual given the title of county controller under Subsection 17-69-301(5).\n(8) \"County executive\" means the elected chief executive officer of a county under Chapter 66, County Officers and Officials Generally.\n(9) \"Finance officer\" means the same as that term is defined in Section 17-66-101.\n(10) \"Performance audit\" means an assessment of whether a county office, officer, department, division, court, or entity, or any related county program is:\n(a) managing public resources and exercising authority in compliance with law and policy;\n(b) achieving objectives and desired outcomes; and\n(c) providing services effectively, efficiently, economically, ethically, and equitably.\n(11) \"Renumeration\" means a warrant, check, or other payment mechanism.\n(12) \"Warrant\" means an order for payment, issued by a county officer or county employee with the authority to make the order, directing the disbursement of funds.","path":["Title 17 Counties","Chapter 17-69 County Auditor","Part 17-69-1 General Provisions"],"source_url":"https://le.utah.gov/xcode/Title17/Chapter69/17-69-S101.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"b2c971ab876780fc2717798e5acba8ed1a17fd25d947ff671219516dbb1563fb","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-17-68-605","next":"us-ut/utah-code-17-69-102"},"notice":"GroundRules: Original legal text. Not legal advice."}