Accounts receivable

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.

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.

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

Money collected by the county is acknowledged by a receipt which list the name of the person making the payment, date, and the amount received. Revenue is generated by the collection of taxes, cemetery fees, business license fees, and county fines or penalties.