Full text of Utah Utah Code § 17-69-101 — Definitions., with citation guidance and answers to common questions.
§ 17-69-101. Definitions.
Effective 5/6/2026 17-69-101.
Definitions. As used in this chapter:
(1)
"Account" or "accounting" means:
(a)
the systematic recording, classification, or summarizing of a financial transaction or event; and
(b)
the interpretation or presentation of the result of an action described in Subsection (1)(a).
(2)
(a)
"Accounting services" means the creation, modification, or deletion of transactions and records in a financial accounting system, including the preparation of a county's annual financial report.
(b)
"Accounting services" does not include the creation of a purchase order.
(3)
"Audit" or "auditing" means an examination that is a formal analysis of a county account or county financial record:
(a)
to verify accuracy, completeness, or compliance with an internal control;
(b)
to give a fair presentation of a county's financial status; and
(c)
that conforms to the uniform classification of accounts established by the state auditor.
(4)
"Book" means a financial record of the county, regardless of a record's format.
"Finance officer" means the same as that term is defined in Section 17-66-101.
(10)
"Performance audit" means an assessment of whether a county office, officer, department, division, court, or entity, or any related county program is:
(a)
managing public resources and exercising authority in compliance with law and policy;
(b)
achieving objectives and desired outcomes; and
(c)
providing services effectively, efficiently, economically, ethically, and equitably.
(11)
"Renumeration" means a warrant, check, or other payment mechanism.
(12)
"Warrant" means an order for payment, issued by a county officer or county employee with the authority to make the order, directing the disbursement of funds.
Section 17-69-101 ("Definitions.") is part of the Utah Code, the codified statutory law of Utah. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Utah § 17-69-101?
A common citation format is "Utah Code § 17-69-101" (Utah). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Utah law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Utah official source linked on this page or consult a licensed Utah attorney.
How does Utah § 17-69-101 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Utah can advise on how this section applies to you. Contact your state or local bar association for a referral.
