Utah Code 63A-3-203. Accounting control over state departments and agencies — Prescription and approval of financial forms and accounting systems
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(1) The director of the Division of Finance shall:
Terms Used In Utah Code 63A-3-203
- accounting system: means :(1) a system that integrates into the state's general ledger accounting system;(2) a system used to summarize information that is manually entered into the state's general ledger accounting system;(3) a system used to collect and maintain:(3)(a) detailed financial information on each individual transaction or event; or(3)(b) information used to present the funds and activities of the state;(4) a system used to determine and demonstrate financial compliance with legal, federal, audit, and contractual provisions; or(5) a system similar to a system described in Subsections (1) through (4). See Utah Code 63A-3-202.1
- Agency: means a board, commission, institution, department, division, officer, council, office, committee, bureau, or other administrative unit of the state, including the agency head, agency employees, or other persons acting on behalf of or under the authority of the agency head, the Legislature, the courts, or the governor, but does not mean a political subdivision of the state, or any administrative unit of a political subdivision of the state. See Utah Code 63A-1-103
- Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
- 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
(1)(a) exercise accounting control over all state departments and agencies except institutions of higher education; and(1)(b) prescribe the manner and method of certifying that funds are available and adequate to meet all contracts and obligations.
(2) The director shall audit all claims against the state for which an appropriation is made.
(3)
(3)(a) The director shall prescribe:
(3)(a)(i) all forms of requisitions, receipts, vouchers, bills, or claims to be used by all state departments and agencies; and
(3)(a)(ii) all forms to be used by the division.
(3)(b) Before approving the forms in Subsection (3)(a), the director shall obtain approval from the state auditor that the forms will adequately facilitate the post-audit of public accounts.
(4) Before implementation by any state agency, the director of the Division of Finance shall review and approve any accounting system developed by a state agency.
(5) If a state agency does not obtain the approval described in Subsection (4), the director may:
(5)(a) require the state agency to cease all development activity related to the accounting system; and
(5)(b)
(5)(b)(i) establish conditions of future development of the accounting system; or
(5)(b)(ii) deny implementation of the accounting system.