17-69-101. Definitions.
As used in this chapter:
(1) "Account" or "accounting" means: the systematic recording, classification, or summarizing of a financial transaction or event; and the interpretation or presentation of the result of an action described in Subsection. (1)(a)
(2) "Accounting services" means the creation, modification, or deletion of transactions and records in a financial accounting system, including the preparation of a county's annual financial report. "Accounting services" does not include the creation of a purchase order.
(3) "Audit" or "auditing" means an examination that is a formal analysis of a county account or county financial record: to verify accuracy, completeness, or compliance with an internal control; to give a fair presentation of a county's financial status; and that conforms to the uniform classification of accounts established by the state auditor.
(4) "Book" means a financial record of the county, regardless of a record's format.
(5) "Budget" or "budgeting" means the preparation or presentation of a proposed or tentative budget as provided in. Chapter 63, Fiscal Authority and Processes "Budget" or "budgeting" includes: a revenue projection; a budget request compilation; or the performance of an activity described in Subsectionor. (5)(b)(i) (ii)
(6) "Claim" means under the color of law: a demand presented for money or damages; or a cause of action presented for money or damages. "Claim" does not mean a routine, uncontested, or regular payment, including a bill, purchase, or payroll.
(7) "County auditor" means the county officer elected as the county auditor under Chapter 69, County Auditor. "County auditor" includes an individual given the title of county controller under Subsection. 17-69-301(5)
(8) "County executive" means the elected chief executive officer of a county under. Chapter 66, County Officers and Officials Generally
(9) "Finance officer" means the same as that term is defined in Section. 17-66-101
(10) "Performance audit" means an assessment of whether a county office, officer, department, division, court, or entity, or any related county program is: managing public resources and exercising authority in compliance with law and policy; achieving objectives and desired outcomes; and providing services effectively, efficiently, economically, ethically, and equitably.
(11) "Renumeration" means a warrant, check, or other payment mechanism.
(12) "Warrant" means an order for payment, issued by a county officer or county employee with the authority to make the order, directing the disbursement of funds.