17-63-202. Counties to utilize uniform system of fiscal procedures.
(1) The state auditor shall prescribe a uniform system of fiscal procedures, as described in Section 17E-2-401, for counties.
(2)(a) Except as provided in Subsection (2)(b), a county may expand the uniform system prescribed by the state auditor to serve better the county's needs.
(b) A county may not deviate from or alter the basic prescribed classification system for the identity of funds and accounts.