(1) The state auditor shall prescribe a uniform system of fiscal procedures, as described in Section 17E-2-401, for counties. (2) (a) Except as provided in Subsection (2)(b), a county may expand the uniform system prescribed by the state auditor to serve better the county's needs. (b) A county may not deviate from or alter the basic prescribed classification system for the identity of funds and accounts. Renumbered and Amended by Chapter 13, 2025 Special Session 1
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