Utah Code Title 17. Counties § 17-19a-207. Management of financial records--Disposal of records

(a) maintain the books of the county in such a manner as will show the amount of receipts from and disbursement of a county office, department, division, or other county entity;

(b) keep accounts current with the county treasurer;

(c) preserve a document, book, record, or paper that the county legislative body requires the auditor to keep in the auditor's office; and

(d) make an item described in Subsection (1)(c) available for public inspection during office hours.

(a) fee statements of a county officer;

(b) county warrants; and

(c) claims against the county.