As used in this chapter:

1. (1) "Account" or "accounting" means:

   1. (a) the systematic recording, classification, or summarizing of a financial transaction or event; and
   2. (b) the interpretation or presentation of the result of an action described in Subsection (1)(a).

2. (2)

   1. (a) "Accounting services" means the creation, modification, or deletion of transactions and records in a financial accounting system, including the preparation of a county's annual financial report.
   2. (b) "Accounting services" does not include the creation of a purchase order.

3. (3) "Audit" or "auditing" means an examination that is a formal analysis of a county account or county financial record:

   1. (a) to verify accuracy, completeness, or compliance with an internal control;
   2. (b) to give a fair presentation of a county's financial status; and
   3. (c) that conforms to the uniform classification of accounts established by the state auditor.
4. (4) "Book" means a financial record of the county, regardless of a record's format.

5. (5)

   1. (a) "Budget" or "budgeting" means the preparation or presentation of a proposed or tentative budget as provided in Chapter 63, Fiscal Authority and Processes.

   2. (b) "Budget" or "budgeting" includes:

      1. (i) a revenue projection;
      2. (ii) a budget request compilation; or
      3. (iii) the performance of an activity described in Subsection (5)(b)(i) or (ii).

6. (6)

   1. (a) "Claim" means under the color of law:

      1. (i) a demand presented for money or damages; or
      2. (ii) a cause of action presented for money or damages.
   2. (b) "Claim" does not mean a routine, uncontested, or regular payment, including a bill, purchase, or payroll.

7. (7)

   1. (a) "County auditor" means the county officer elected as the county auditor under Chapter 69, County Auditor.
   2. (b) "County auditor" includes an individual given the title of county controller under Subsection 17-69-301(5).
8. (8) "County executive" means the elected chief executive officer of a county under Chapter 66, County Officers and Officials Generally.
9. (9) "Finance officer" means the same as that term is defined in Section 17-66-101.

10. (10) "Performance audit" means an assessment of whether a county office, officer, department, division, court, or entity, or any related county program is:

    1. (a) managing public resources and exercising authority in compliance with law and policy;
    2. (b) achieving objectives and desired outcomes; and
    3. (c) providing services effectively, efficiently, economically, ethically, and equitably.
11. (11) "Renumeration" means a warrant, check, or other payment mechanism.
12. (12) "Warrant" means an order for payment, issued by a county officer or county employee with the authority to make the order, directing the disbursement of funds.

Amended by Chapter 105, 2026 General Session