Utah Code Title 17. Counties § 17-15-16. Warrants--Payment--Registration--Duty of auditor

Warrants drawn by order of the county executive on the county treasurer for current expenses during each year shall specify the liability for which they are drawn, when they accrued, and the funds from which they are to be paid, and shall be paid in the order of presentation to the treasurer. If the fund is insufficient to pay any warrant, it shall be registered and then paid in the order of registration. Accounts for county charges of every description shall be presented to the auditor and county executive to be audited as prescribed in this title.