17-34-5 - Budgeting, accounting for, and disbursing of funds -- Annual audit. - Utah Statutes

17-34-5. Budgeting, accounting for, and disbursing of funds -- Annual audit.
(1) (a) With respect to the budgeting, accounting for, and disbursing of funds to furnishthe municipal-type services and functions described in Section 17-34-1 to areas of the countyoutside the limits of incorporated towns and cities, including levying of taxes and imposition offees and charges under Section 17-34-3, each county legislative body shall separately budget andstrictly account for and apportion to the costs of providing municipal-type services and functionsthe following:
(i) the salaries of each county commissioner and the salaries and wages of all otherelected and appointed county officials and employees;
(ii) the operation and maintenance costs of each municipal-type service or functionprovided, set forth separately as line items in the Municipal Services Fund budget;
(iii) the cost of renting or otherwise using capital facilities for the purposes of providingmunicipal-type services or functions; and
(iv) all other costs including, but not limited to, administrative costs associated, directlyor indirectly, with the costs of providing municipal-type services or functions.
(b) At all times these funds and any expenditures from these funds shall be separatelyaccounted for and utilized only for the purposes of providing municipal-type services andfunctions to areas of the county outside the limits of incorporated towns or cities.
(2) To implement Subsection (1):
(a) a budget shall be adopted and administered in the same manner as the budget forgeneral purposes of the county which furnishes the municipal-type services and functions isadopted and administered, either as a part of the general budget or separate from it;
(b) funds for the purposes of furnishing municipal-type services and functions under thischapter shall be collected, held, and administered in the same manner as other funds of the countyare collected, held, and administered, but shall be segregated and separately maintained, exceptthat where, in the judgment of the county legislative body, advantages inure to the fund fromcoinvestment of these funds and other funds also subject to control by the county legislative body,the county legislative body may direct this coinvestment, but in no event may the funds to furnishmunicipal-type services and functions or the income from their investment be used for purposesother than those described in Section 17-34-1;
(c) expenditures shall be made in the same manner as other expenditures of the countyare made; and
(d) any taxes levied under this chapter shall be levied at the same time and in the samemanner as other taxes of the county are levied.
(3) An annual audit of the budgeting, accounting for, and disbursing of funds used tofurnish municipal-type services and functions, shall be conducted by an independent certifiedpublic accountant.

Amended by Chapter 199, 2000 General Session