§ 17-19a-102. Definitions.

(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) "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.

(3) "Book" means a financial record of the county, regardless of a record's format.

(4)

(a) "Budget" or "budgeting" means a process or activity conducted by the budget officer related to the preparation or presentation of a proposed or tentative budget as provided in Chapter 36, Uniform Fiscal Procedures Act for Counties.

(b) "Budget" or "budgeting" includes:

(i) a revenue projection;

(ii) a budget request compilation; or

(iii) the performance of an activity described in Subsection (4)(b)(i) or (ii).

(5) "Budget officer" means a person described in Section 17-19a-203.

(6)

(a) "Claim" means under the color of law:

(i) a demand presented for money or damages; or

(ii) a cause of action presented for money or damages.

(b) "Claim" does not mean a routine, uncontested, or regular payment, including a bill, purchase, or payroll.

(7) "Performance audit" means a review and audit as described in Subsection 17-19a-206(3) of a county program, county operation, county management system, or county agency to:

(a) review procedures, activities, or policies; and

(b) determine whether the county is achieving the best levels of economy, efficiency, effectiveness, and compliance.

Enacted by Chapter 17, 2012 General Session