1. (1) The state auditor shall prescribe a uniform system of fiscal procedures, as described in Section 17E-2-401, for counties.

2. (2)

   1. (a) Except as provided in Subsection (2)(b), a county may expand the uniform system prescribed by the state auditor to serve better the county's needs.
   2. (b) A county may not deviate from or alter the basic prescribed classification system for the identity of funds and accounts.

Renumbered and Amended by Chapter 13, 2025 Special Session 1