auditor

Scope and Contents Budget means a plan for financial operations for a fiscal period, embodying estimates for proposed expenditures for given purposes and the means of financing the expenditures" (UCA 17-36-3 (3) (2014). "On or before the last day of each fiscal period, the governing body by resolution shall adopt the budget. A budget adopted in accordance with Subsection (1)(a) is, unless amended, in effect for the next fiscal period.. The budget officer shall certify a copy of the final budget, and of any...

Scope and Contents

These are statistical reports on the financial affairs of the entire county or a specific department. These reports usually include a statement on the value of all county owned property, and an accounting of all income and expenditures in relationship to the final budget.

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These are summaries showing the "amount of receipts from and disbursements of each department" (UCA 17-19-6 (1990)). May also include accounting adjustments in the form of manual journal entries.

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These records support the agency's function to perform all countywide accounting services (Davis County Code 2.16.030 (2013)). Records document credits owed to the county and are used to ensure proper receipt of services rendered by the county. Information includes person or organization billed, amount due, and receipt of payment.

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These documents memorialize the adoption by resolution of the official Davis County Seal and the provision of a seal for the County Auditor.

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This collection of general accounting records includes journals, ledgers, fee books, registers, receipts, and balance books.

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These records support the agency's administrative function to evaluate the effectiveness of government by conducting an audit. Records document initial findings and final recommendations for improving the implementation and compliance of policies and procedures in the audited area.

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These bonds are issued by the county commission payable solely from revenues attributable to the extension and improvements to revenue producing facilities (UCA 17-12-1 (1995)).