Utah Code § 17-63-102

Purpose of chapter
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(1) This chapter establishes uniform accounting, budgeting, and financial reporting procedures for
all counties.
(2) The chapter establishes uniform procedures for the adoption and administration of fiscal and
optional performance budgets.
(3) The chapter is intended to:
(a) enable counties to make financial plans for both current and future expenditures;
(b) ensure that executive staffs administer county functions in accordance with adopted budgets;
and
(c) provide taxpayers and investors with information about the financial policies and
administration of the county.
Renumbered and Amended by Chapter 13, 2025 Special Session 1

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