Terms Used In Utah Code 17-19a-208

• accounting: means :
       (1)(a) the systematic recording, classification, or summarizing of a financial transaction or event; and
       (1)(b) the interpretation or presentation of the result of an action described in Subsection (1)(a). See Utah Code 17-19a-102
• County auditor: includes a person given the title of county controller under Subsection 17-19a-202(6). See Utah Code 17-19a-102
• County legislative body: means :
       (8)(a) the county commission, in the county commission or expanded county commission form of government established under Title 17, Chapter 52a, Changing Forms of County Government;
       (8)(b) the county council, in the county executive-council optional form of government authorized by Section 17-52a-203; and
       (8)(c) the county council, in the council-manager optional form of government authorized by Section 17-52a-204. See Utah Code 68-3-12.5
• 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:
       (2)(a) the power and duty to carry laws and ordinances into effect and secure their due observance; and
       (2)(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:
       (3)(a) the power and duty to enact ordinances, levy taxes, and establish budgets; and
       (3)(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:
       (9)(a) managing public resources and exercising authority in compliance with law and policy;
       (9)(b) achieving objectives and desired outcomes; and
       (9)(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