17-19-19 - Budget officer -- Departmental revenue and expenditure reports. - Utah Statutes

17-19-19. Budget officer -- Departmental revenue and expenditure reports.
(1) (a) Subject to Subsection (1)(b), the budget officer of a county is:
(i) except as provided in Subsection (1)(a)(ii), the county auditor; or
(ii) in a county in which the functions of clerk and auditor are combined, the countyclerk.
(b) Notwithstanding Subsection (1)(a), if a county has adopted an optional plan, asdefined in Section 17-52-101, that provides for the county executive to be the county budgetofficer, the county budget officer is the county executive.
(2) Each department for which county funds are appropriated shall file with the countybudget officer not less than three months before the commencement of each fiscal year on formsfurnished by the county budget officer a detailed estimate and statement of the revenue andnecessary expenditures of the department for the next budget year. The estimate and statementshall set forth the number of persons to be regularly employed; the kinds of service to beperformed, the salaries and wages to be paid, the kind of work to be performed and theimprovements to be made together with the estimated cost of the service, work andimprovements. The statement shall also record performance data expressed in work units, unitcosts, man hours, and man years sufficient in detail, content, and scope to permit the countybudget officer to prepare and process the county budget.
(3) In the preparation of the budget, the county budget officer and all other countyofficers are subject to Sections 17-36-1 to 17-36-44 and to the uniform system of budgeting,accounting, and reporting established pursuant thereto.

Amended by Chapter 241, 2001 General Session