1. (1) A county finance officer shall:

   1. (a) maintain the books of the county in a manner that shows the amount of receipts from and disbursement of a county office, department, division, or entity;
   2. (b) keep accounts current with the county treasurer;
   3. (c) preserve a document, book, record, or paper that the county legislative body requires the county auditor to keep in the county auditor's office, or ensure preservation of a document, book, record, or paper that the county legislative body requires the county auditor to keep in the county auditor's office; and
   4. (d) make an item described in Subsection (1)(c) available for public inspection during office hours.

2. (2) The county finance officer shall, in accordance with Title 63G, Chapter 2, Government Records Access and Management Act, remove from the county finance officer's files and destroy or otherwise dispose of:

   1. (a) fee statements of a county officer;
   2. (b) county warrants; and
   3. (c) claims against the county.

Renumbered and Amended by Chapter 105, 2026 General Session