budget

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.

Scope and Contents

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.

Scope and Contents These minute books record the actions of the county commission, the governing body of the county. The commission (known during the territorial period as the county court) was authorized to manage all county business and property. This includes budgeting, equipment purchasing and auditing; use of county lands; districting for schools, roads, voting, drainage, etc.; taxing, specifically acting as an ex-officio board of equalization; business licensing; arranging for the construction of roads,...

Scope and Contents

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

Scope and Contents

These are formal statements of decisions or expressions of opinion adopted by the county commission. They perform the same function as an ordinance. The county clerk is required to "make full entries of all [county commission] resolutions" (UCA 17-5-209_(1995)). The most commonly adopted resolutions include the following: adoption of county budgets, sale of industrial bonds, and creation of special improvement districts.