(1) The state auditor shall:
- (a) prescribe a uniform system of fiscal procedures for the several counties;
- (b) conduct a constant review of the uniform system in order to modify and improve the uniform system;
- (c) prepare and supply each county finance officer with suitable budget forms; and
- (d) prepare instructional materials, conduct training programs, and render other services to assist counties in implementing the uniform system.
- (2) The uniform system of procedure created under Subsection (1) may include reasonable exceptions and modifications applicable to counties with a population of 25,000 or less, such population to be determined by the Utah Population Committee.
Enacted by Chapter 14, 2025 Special Session 1