1. (1)

   1. (a) Subject to Subsection (1)(b), if a debt or demand against a county is fixed by law, the debt or demand shall be paid by:

      1. (i) subject to Subsection (2)(a), a warrant drawn by the county finance officer or the county treasurer; or
      2. (ii) subject to Subsection (2)(b), a check or other payment mechanism as may be adopted in accordance with Chapter 63, Fiscal Authority and Processes.
   2. (b) Subsection (1)(a) does not apply to a debt or demand against the county that is, in accordance with law, audited by another person or tribunal.

2. (2)

   1. (a) The county finance officer shall:

      1. (i) distinctly specify on a warrant the liability for which the warrant is made and when the liability accrued; and

      2. (ii) notify the county treasurer:

         1. (A) as described in Subsection (3), of the date, amount, payee of, and number assigned to a warrant; and
         2. (B) of the aggregate amount of all contemporaneous payments by warrant.

   2. (b) The county finance officer shall notify the county treasurer and county executive:

      1. (i) as described in Subsection (3), of the amount and payee of all payments made by check or other payment mechanism;
      2. (ii) as described in Subsection (3), the date of and number assigned to a check or other payment mechanism; and
      3. (iii) the aggregate amount of a contemporaneous payment.

3. (3) For a remuneration issued by the county finance officer, the finance officer shall:

   1. (a) number each remuneration consecutively, commencing annually on the first day of January; and

   2. (b) state on the remuneration:

      1. (i) the number of the remuneration;
      2. (ii) the date of payment;
      3. (iii) the amount of the payment made;
      4. (iv) the name of the person to whom payable; and
      5. (v) the purpose for which the remuneration was made.
4. (4) The county finance officer shall dispose of a payment not presented for collection in accordance with Title 67, Chapter 4a, Revised Uniform Unclaimed Property Act.

Renumbered and Amended by Chapter 105, 2026 General Session