Utah Code 17-19a-207. Management of financial records — Disposal of records
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(1) A county auditor shall:
Terms Used In Utah Code 17-19a-207
- Book: means a financial record of the county, regardless of a record's format. 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
- 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(1)(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;(1)(b) keep accounts current with the county treasurer;(1)(c) preserve a document, book, record, or paper that the county legislative body requires the auditor to keep in the auditor’s office; and(1)(d) make an item described in Subsection (1)(c) available for public inspection during office hours.
(2) The county auditor shall, in accordance with Title 63G, Chapter 2, Government Records Access and Management Act, remove from the auditor’s files and destroy or otherwise dispose of:
(2)(a) fee statements of a county officer;
(2)(b) county warrants; and
(2)(c) claims against the county.