Utah Code Title 17. Counties § 17-19a-102. Definitions

(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).

(2)(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.

(b) “Accounting services” does not include the creation of a purchase order.

(a) to verify accuracy, completeness, or compliance with an internal control;

(b) to give a fair presentation of a county's financial status; and

(c) that conforms to the uniform classification of accounts established by the state auditor.

(5)(a) “Budget” or “budgeting” means the preparation or presentation of a proposed or tentative budget as provided in Chapter 36, Uniform Fiscal Procedures Act for Counties.

(b) “Budget” or “budgeting” includes:

(6)(a) “Claim” means under the color of law:

(b) “Claim” does not mean a routine, uncontested, or regular payment, including a bill, purchase, or payroll.

(7)(a) “County auditor” means the county officer elected as the county auditor under Section 17-53-101.

(b) “County auditor” includes a person given the title of county controller under Subsection 17-19a-202(6).

(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.