§ 17-19a-205. Accounting services.

Latest version.

(1)	Except as provided in Subsection (2), the county auditor shall provide accounting services for the county as established by ordinance.

(2)

The county legislative body may, by ordinance, delegate an accounting service provided for or executed on behalf of the entire county:

(a)	to the county executive; or

(b)	to an office's or department's officer or director.

(3)

If a county legislative body delegates an accounting service in accordance with Subsection (2), the legislative body shall make the delegation:

(a)	in accordance with good management practice to foster effectiveness, efficiency, and the adequate protection of a county asset; and

(b)	by considering appropriate checks and balances within county government.

Enacted by Chapter 17, 2012 General Session

                    
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