Rep. Norm Thurston — Voting Record

Bill

Number

S.B. 162 First Substitute (2022GS)

Sponsor

Sen. McKell, M.

Final action

Governor Signed 3/23/2022

Outcome

Became law — signed by Gov. Spencer J. Cox

Summary

What it does

• This bill:
• defines terms, including the term "finance officer";
• modifies the duties of a county auditor, a county finance officer, and a county legislative body related to the provision of accounting services in a county;
• modifies the authority of a county legislative body and a county executive to receive financial information related to a county; and
• makes technical changes.

Every vote on this bill

Bill text

COUNTY GOVERNANCE AMENDMENTS
GENERAL SESSION
STATE OF UTAH
Chief Sponsor: Michael K. McKell
House Sponsor: 
Phil Lyman
LONG TITLE
General Description:
This bill modifies provisions related to a county's fiscal procedures. 
Highlighted Provisions:
This bill:
▸ defines terms, including the term "finance officer";
▸ modifies the duties of a county auditor, a county finance officer, and a county
legislative body related to the provision of accounting services in a county;
▸ modifies the authority of a county legislative body and a county executive to receive
financial information related to a county; and
▸ makes technical changes.
Money Appropriated in this Bill:
None
Other Special Clauses:
This bill provides revisor instructions.
Utah Code Sections Affected:
AMENDS:
10-3c-203
, as last amended by Laws of Utah 2019, Chapter 24
17-19a-101
, as enacted by Laws of Utah 2012, Chapter 17
17-19a-102
, as enacted by Laws of Utah 2012, Chapter 17
17-19a-205
, as enacted by Laws of Utah 2012, Chapter 17
17-36-3
, as last amended by Laws of Utah 2014, Chapters 176, 189, 253 and last
amended by Coordination Clause, Laws of Utah 2014, Chapter 253
17-36-4
, as last amended by Laws of Utah 2019, Chapter 136
17-36-8
, as last amended by Laws of Utah 2014, Chapter 176
17-36-10
, as last amended by Laws of Utah 2012, Chapter 17
17-36-11
, as last amended by Laws of Utah 2012, Chapter 17
17-36-15
, as last amended by Laws of Utah 2012, Chapter 17
17-36-20
, as last amended by Laws of Utah 2012, Chapter 17
17-36-22
, as last amended by Laws of Utah 2009, Chapter 186
17-36-23
, as enacted by Laws of Utah 1975, Chapter 22
17-36-32
, as last amended by Laws of Utah 2012, Chapter 17
17-36-36
, as last amended by Laws of Utah 2014, Chapter 176
17-36-37
, as last amended by Laws of Utah 2014, Chapter 176
17-53-212
, as last amended by Laws of Utah 2012, Chapter 17
17-53-303
, as last amended by Laws of Utah 2012, Chapter 17
20A-7-101
, as last amended by Laws of Utah 2021, Chapter 80
REPEALS:
17-19a-203
, as last amended by Laws of Utah 2018, Chapter 68
Be it enacted by the Legislature of the state of Utah:
Section 1. Section 
10-3c-203
 is amended to read:
10-3c-203.
Administrative and operational services -- Staff provided by county or
municipal services district -- Recording of open meetings.
(1) (a) This section applies only to a metro township in which:
(i) the electors at an election under Section 
10-2a-404
 chose a metro township that is
included in a municipal services district and has limited municipal powers; or
(ii) the metro township is subsequently annexed into a municipal services district.
(b) This section does not apply to a metro township described in Subsection (7)(a) if
the municipal services district is dissolved.
(2) (a) Any of the following officials elected or appointed, or persons employed by, the
county in which a metro township is located may, for the purposes of interpreting and
complying with applicable law, fulfill the responsibilities and hold the following metro
township offices or positions if the county official and the metro township agree:
(i) the county treasurer may fulfill the duties and hold the powers of treasurer for the
metro township;
(ii) the county clerk may fulfill the duties and hold the powers of recorder and clerk for
the metro township;
(iii) the county surveyor may fulfill, on behalf of the metro township, all surveyor
duties imposed by law;
(iv) the county engineer may fulfill the duties and hold the powers of engineer for the
metro township; and
(v) subject to Subsection (2)(b), the county auditor may fulfill the duties and hold the
powers of auditor for the metro township.
(b) (i) The county auditor may fulfill the duties and hold the powers of auditor for the
metro township to the extent that the county auditor's powers and duties are described in and
delegated to the county auditor in accordance with Title 17, Chapter 19a, County Auditor, and
a municipal auditor's powers and duties described in this title are the same.
(ii) Notwithstanding Subsection (2)(b), in a metro township, services described in
Sections [
17-19a-203
,
] 
17-19a-204
[
,
] and 
17-19a-205
, and services other than those described
in Subsection (2)(b)(i) that are provided by a municipal auditor in accordance with this title that
are required by law, may be performed by county staff other than the county auditor.
(3) (a) Nothing in Subsection (2) may be construed to relieve an official described in
Subsections (2)(a)(i) through (v) of a duty to either the county or, if the official and the metro
township agree as provided in Subsection (2)(a), the metro township or a duty to fulfill that
official's position as required by law.
(b) Notwithstanding Subsection (3)(a), an official or the official's deputy or other
person described in Subsections (2)(a)(i) through (v):
(i) is elected, appointed, or otherwise employed, in accordance with the provisions of
Title 17, Counties, as applicable to that official's or person's county office;
(ii) is paid a salary and benefits and subject to employment discipline in accordance
with the provisions of Title 17, Counties, as applicable to that official's or person's county
office;
(iii) is not subject to:
(A) Chapter 3, Part 11, Personnel Rules and Benefits; or
(B) Chapter 3, Part 13, Municipal Officers' and Employees' Ethics Act; and
(iv) is not required to provide a bond for the applicable municipal office if a bond for
the office is required by this title.
(4) The district attorney of the county in which a metro township is located may
provide legal counsel to the metro township if the county and the metro township agree.
(5) The metro township may establish a planning commission in accordance with
Section 
10-9a-301
 and an appeal authority in accordance with Section 
10-9a-701
.
(6) A municipal services district established in accordance with Title 17B, Chapter 2a,
Part 11, Municipal Services District Act, and of which the metro township is a part, may
provide staff to the metro township planning commission and appeal authority.
(7) Notwithstanding Title 52, Chapter 4, Open and Public Meetings Act, and Section
10-6-137
, if the county clerk and the metro township agree to the county clerk providing
recorder and clerk services to the metro township as provided in Subsection
10-3c-203
(1)(a)(ii):
(a) the county clerk may choose to not attend an open meeting of the metro township
council; and
(b) if the county clerk does not attend an open meeting of the metro township council,
the county clerk shall ensure that the chair of the metro township council or a designee of the
county clerk, in accordance with Section 
52-4-203
, makes a recording of the meeting and
prepares written minutes of the meeting.
Section 2. Section 
17-19a-101
 is amended to read:
17-19a-101.
Title and scope.
(1) This chapter is known as "County Auditor."
[
(2) (a) This chapter applies to a county of the first class.
]
[
(b) (i) On or before December 31, 2014, a county of the second, third, fourth, fifth, or
sixth class is not subject to the provisions of this chapter; and
]
[
(ii) on or after January 1, 2015, a county of the second, third, fourth, fifth, or sixth
class is subject to the provisions of this chapter.
]
(2) This chapter applies to each county in the state.
Section 3. Section 
17-19a-102
 is amended to read:
17-19a-102.
Definitions.
As used in this chapter:
(1) "Account" or "accounting" means:
(a) the systematic recording, classification, or summarizing of a financial transaction or
event; and
(b) the interpretation or presentation of the result of an action described in Subsection
(1)(a).
(2) (a) "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.
(b) "Accounting services" does not include the creation of a purchase order.
[
(2)
] 
(3)
 "Audit" or "auditing" means an examination that is a formal analysis of a
county account or county financial record:
(a) to verify accuracy, completeness, or compliance with an internal control;
(b) to give a fair presentation of a county's financial status; and
(c) that conforms to the uniform classification of accounts established by the state
auditor.
[
(3)
] 
(4)
 "Book" means a financial record of the county, regardless of a record's format.
[
(4)
] 
(5)
 (a) "Budget" or "budgeting" means [
a process or activity conducted by the
budget officer related to
] the preparation or presentation of a proposed or tentative budget as
provided in Chapter 36, Uniform Fiscal Procedures Act for Counties.
(b) "Budget" or "budgeting" includes:
(i) a revenue projection;
(ii) a budget request compilation; or
(iii) the performance of an activity described in Subsection [
(4)
] 
(5)
(b)(i) or (ii).
[
(5) "Budget officer" means a person described in Section 
17-19a-203
.
]
(6) (a) "Claim" means under the color of law:
(i) a demand presented for money or damages; or
(ii) a cause of action presented for money or damages.
(b) "Claim" does not mean a routine, uncontested, or regular payment, including a bill,
purchase, or payroll.
(7) "Performance audit" means a review and audit as described in Subsection
17-19a-206
(3) of a county program, county operation, county management system, or county
agency to:
(a) review procedures, activities, or policies; and
(b) determine whether the county is achieving the best levels of economy, efficiency,
effectiveness, and compliance.
Section 4. Section 
17-19a-205
 is amended to read:
17-19a-205.
Accounting services.
(1) Except as provided in [
Subsection (2)
] 
Subsections (2) and (3)
, the county auditor
shall provide accounting services for the county [
as established by ordinance
].
(2) [
The
] 
For a county operating under the county executive-council form of
government as described in Section 
17-52a-203
, the
 county [
legislative body
] 
council
 may, by
ordinance, delegate [
an accounting service
] 
accounting services
 provided for or executed on
behalf of the entire county:
(a) to the county executive; or
(b) to an office's or department's officer or director.
(3) For a county operating under the council-manager form of county government as
described in Section 
17-52a-204
, if the county auditor provides preapproval or postpayment
review for all payments by the county, the county council may by ordinance passed on or
before December 31, 2021, delegate accounting services provided for or executed on behalf of
the entire county:
(a) to the county manager; or
(b) to an office's or department's officer or director.
[
(3)
] 
(4)
 If a [
county legislative body delegates an accounting service
] 
county council
delegates the provision of accounting services
 in accordance with [
Subsection (2), the
legislative body shall make the delegation
] 
Subsection (2) or (3)
:
(a) 
the county council shall make the delegation
 in accordance with good management
practice to foster effectiveness, efficiency, and the adequate protection of a county asset; [
and
]
(b) 
the county council shall make the delegation
 by considering appropriate checks and
balances within county government[
.
]
; and
(c) the entity that is selected to provide accounting services shall prepare the tentative
budget as provided in Chapter 36, Uniform Fiscal Procedures Act for Counties.
Section 5. Section 
17-36-3
 is amended to read:
17-36-3.
Definitions.
As used in this chapter:
(1) "Accrual basis of accounting" means a method where revenues are recorded when
earned and expenditures recorded when they become liabilities notwithstanding that the receipt
of the revenue or payment of the expenditure may take place in another accounting period.
(2) "Appropriation" means an allocation of money for a specific purpose.
(3) (a) "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.
(b) "Budget" may refer to the budget of a fund for which a budget is required by law, or
collectively to the budgets for all those funds.
(4) "Budgetary fund" means a fund for which a budget is required, such as those
described in Section 
17-36-8
.
[
(5) "Budget officer" means a person described in Section 
17-19a-203
.
]
[
(6)
] 
(5)
 "Budget period" means the fiscal period for which a budget is prepared.
[
(7)
] 
(6)
 "Check" means an order in a specific amount drawn upon the depositary by
any authorized officer in accordance with Section 
17-19a-301
, or 
17-24-1
.
[
(8)
] 
(7)
 "County general fund" means the general fund used by a county.
[
(9)
] 
(8)
 "Countywide service" means a service provided in both incorporated and
unincorporated areas of a county.
[
(10)
] 
(9)
 "Current period" means the fiscal period in which a budget is prepared and
adopted.
[
(11)
] 
(10)
 "Department" means any functional unit within a fund which carries on a
specific activity.
[
(12)
] 
(11)
 "Encumbrance system" means a method of budgetary control where part of
an appropriation is reserved to cover a specific expenditure by charging obligations, such as
purchase orders, contracts, or salary commitments to an appropriation account. An expenditure
ceases to be an encumbrance when paid or when the actual liability is entered in the books of
account.
[
(13)
] 
(12)
 "Estimated revenue" means any revenue estimated to be received during the
budget period in any fund for which a budget is prepared.
(13) "Finance officer" means:
(a) the county auditor or the person selected to provide accounting services for the
county in accordance with Section 
17-19a-205
; or
(b) notwithstanding Subsection (13)(a), for the purposes of preparing a tentative budget
in a county operating under a county executive-council form of county government, the county
executive.
(14) "Fiscal period" means the annual or biennial period for recording county fiscal
operations.
(15) "Fund" means an independent fiscal and accounting entity comprised of a sum of
money or other resources segregated for a specific purpose or objective.
(16) "Fund balance" means the excess of the assets over liabilities, reserves, and
contributions, as reflected by its books of account.
(17) "Fund deficit" means the excess of liabilities, reserves, and contributions over its
assets, as reflected by its books of account.
(18) "General fund" is as defined by the Governmental Accounting Standards Board as
reflected in the Uniform Accounting Manual for All Local Governments prepared by the Office
of the Utah State Auditor.
(19) "Interfund loan" means a loan of cash from one fund to another, subject to future
repayment.
(20) "Last completed fiscal period" means the fiscal period next preceding the current
period.
(21) "Modified accrual basis of accounting" means a method under which expenditures
other than accrued interest on general long-term debt are recorded at the time liabilities are
incurred and revenues are recorded when they become measurable and available to finance
expenditures of the current period.
(22) "Municipal capital project" means the acquisition, construction, or improvement
of capital assets that facilitate providing municipal service.
(23) "Municipal service" means a service not provided on a countywide basis and not
accounted for in an enterprise fund, and includes police patrol, fire protection, culinary or
irrigation water retail service, water conservation, local parks, sewers, sewage treatment and
disposal, cemeteries, garbage and refuse collection, street lighting, airports, planning and
zoning, local streets and roads, curb, gutter, and sidewalk maintenance, and ambulance service.
(24) "Retained earnings" means that part of the net earnings retained by an enterprise
or internal service fund which is not segregated or reserved for any specific purpose.
(25) "Special fund" means any fund other than the county general fund, such as those
described in Section 
17-36-6
.
(26) "Unappropriated surplus" means that part of a fund which is not appropriated for
an ensuing budget period.
(27) "Warrant" means an order in a specific amount drawn upon the treasurer by the
auditor.
Section 6. Section 
17-36-4
 is amended to read:
17-36-4.
State auditor -- Duties.
(1) The state auditor shall:
(a) prescribe a uniform system of fiscal procedures for the several counties;
(b) conduct a constant review and modification of such procedures to improve them;
(c) prepare and supply each county [
budget
] 
finance
 officer with suitable budget forms;
and
(d) prepare instructional materials, conduct training programs, and render other
services deemed necessary to assist counties in implementing the uniform system.
(2) The uniform system of procedure may include reasonable exceptions and
modifications applicable to counties with a population of 25,000 or less, such population to be
determined by the Utah Population Committee. Counties may expand the uniform system to
serve better their needs. Deviations from or alterations to the basic prescribed classification
system for the identity of funds and accounts should not be made.
Section 7. Section 
17-36-8
 is amended to read:
17-36-8.
Preparation of budgets.
The [
budget
] 
finance
 officer of each county shall prepare each budget period, [
on
forms
] 
in a format
 provided pursuant to Section 
17-36-4
, a 
tentative
 budget for each of the
following funds which are included in [
its
] 
the county's
 system of accounts:
(1) county general fund;
(2) special revenue funds;
(3) debt service funds;
(4) capital project funds; and
(5) any other fund or funds for which a budget is required by the uniform system of
budgeting, accounting, and reporting.
Section 8. Section 
17-36-10
 is amended to read:
17-36-10.
Preparation of tentative budget.
(1) 
(a)
 On or before the first day of the next to last month of every fiscal period, the
[
budget
] 
finance
 officer shall prepare for the next budget period and file with the governing
body a tentative budget for each fund for which a budget is required.
(b) During the preparation of a tentative budget described in Subsection (1)(a), the
following may participate in the creation of the tentative budget:
(i) for a county commission or expanded county commission form of county
government, the county commission;
(ii) for a county executive-council form of county government, the county council and
the county executive; and
(iii) for a council-manager form of county government, the county council and the
county manager.
(2) (a) A department for which county funds are appropriated shall file with the
[
budget
] 
finance
 officer not less than three months before the commencement of each fiscal
year on forms furnished by the [
budget
] 
finance
 officer a detailed estimate and statement of the
revenue and necessary expenditures of the department for the next budget year.
(b) The estimate and statement described in Subsection (2)(a) shall set forth:
(i) the number of persons to be regularly employed;
(ii) the kinds of service the department will perform;
(iii) the salaries and wages the department expects to pay;
(iv) the kind of work the department will perform and the improvements the
department expects to make; and
(v) the estimated cost of the service, work, and improvements.
(c) The finance officer shall make the estimate and statement described in Subsection
(2)(a) available to:
(i) for a county commission or expanded county commission form of county
government, the county commission;
(ii) for a county executive-council form of county government, the county council and
the county executive; and
(iii) for a council-manager form of county government, the county council and the
county manager.
[
(c)
] 
(d)
 The statement shall also record performance data expressed in work units, unit
costs, man hours, and man years sufficient in detail, content, and scope to permit the [
budget
]
finance
 officer to prepare and process the county budget.
(3) In the preparation of the budget, the [
budget
] 
finance
 officer and all other county
officers are subject to Sections 
17-36-1
 through 
17-36-44
 and to the uniform system of
budgeting, accounting, and reporting established therein.
(4) In the tentative budget, the [
budget
] 
finance
 officer shall set forth in tabular form:
(a) actual revenues and expenditures in the last completed fiscal period;
(b) estimated total revenues and expenditures for the current fiscal period;
(c) the estimated available revenues and expenditures for the ensuing budget period
computed by determining:
(i) the estimated expenditure for each fund after review of each departmental budget
request; 
and
(ii) [
(A)
] the total revenue requirements of the fund[
;
]
, including:
[
(B)
] 
(A)
 the part of the total revenue that will be derived from revenue sources other
than property tax; and
[
(C)
] 
(B)
 the part of the total revenue that [
shall
] 
will
 be derived from property taxes;
and
(d) if required by the governing body, actual performance experience to the extent
available in work units, unit costs, man hours, and man years for each budgeted fund that
includes an appropriation for salaries or wages for the last completed fiscal period and the first
eight months of the current fiscal period if the county is on an annual fiscal period, or the first
20 months of the current fiscal period if the county is on a biennial fiscal period, together with
the total estimated performance data of like character for the current fiscal period and for the
ensuing budget period.
(5) The [
budget
] 
finance
 officer may recommend modification of any departmental
budget request under Subsection (4)(c)(i) before [
it
] 
the budget request
 is filed with the
governing body, if each department head has been given an opportunity to be heard concerning
the modification.
(6) (a) A tentative budget shall contain the estimates of expenditures submitted by any
department together with specific work programs and other supportive data as the governing
body requests.
(b) The [
budget
] 
finance
 officer shall include with the tentative budget [
by
] a
supplementary estimate of all capital projects or planned capital projects within the budget
period and within the next three succeeding years.
(7) (a) A [
budget
] 
finance
 officer that submits a tentative budget in a county with a
population [
in excess
] of 
more than
 25,000 [
determined in accordance with Section 
17-36-4
]
shall include with the tentative budget a budget message in explanation of the budget.
(b) The budget message shall [
contain
]
:
(i) include
 an outline of the proposed financial policies of the county for the budget
period [
and
]
;
(ii)
 describe the important features of the budgetary plan[
. It shall also
]
;
(iii)
 state the reasons for changes from the previous fiscal period in appropriation and
revenue items
;
 and
(iv)
 explain any major changes in financial policy.
(c) A [
budget message for counties
] 
finance officer of a county
 with a population of
less than 25,000 [
is recommended but not incumbent upon the budget officer
] 
may prepare a
budget message in explanation of the tentative budget
.
(8) (a) The governing body shall review, consider, and adopt a tentative budget in a
regular or special meeting called for that purpose.
(b) (i) Subject to Subsection (8)(b)(ii), the governing body may thereafter amend or
revise the tentative budget prior to public hearings on the tentative budget.
(ii) A governing body may not:
(A) reduce below the required minimum an appropriation required for debt retirement
and interest; or
(B) reduce, in accordance with Section 
17-36-17
, an existing deficit.
Section 9. Section 
17-36-11
 is amended to read:
17-36-11.
Tentative budget -- Public record prior to adoption.
[
The
] 
A
 tentative budget and all supportive schedules and data shall be a public record
available for inspection during business hours at the office of the [
budget
] 
finance
 officer for at
least 10 days [
prior to
] 
before
 the public hearing on the adoption of a final budget.
Section 10. Section 
17-36-15
 is amended to read:
17-36-15.
Adoption of budget -- Immunity.
(1) (a) On or before the last day of each fiscal period, the governing body by resolution
shall adopt the 
final
 budget.
(b) A 
final
 budget adopted in accordance with Subsection (1)(a) is, unless amended, in
effect for the next fiscal period.
(c) The [
budget
] 
finance
 officer shall:
(i) certify a copy of the final budget, and of any subsequent budget amendment; and
(ii) file a copy with the state auditor not later than 30 days after the day on which the
governing body adopts the budget.
(d) The [
budget
] 
finance
 officer shall file a certified copy of the budget in the office of
the [
budget
] 
finance
 officer for inspection by the public during business hours.
(2) (a) Except as provided in Subsection (2)(b), a county officer or county employee
may not file a legal action in state or federal court against the county, a department, or a county
officer for any matter related to the following:
(i) the adoption of a county budget;
(ii) a county appropriation;
(iii) a county personnel allocation; or
(iv) a fund related to the county budget, a county appropriation, or a county personnel
allocation.
(b) A county or district attorney may enforce a procedural requirement that governs the
adoption or approval of a budget in accordance with this chapter.
Section 11. Section 
17-36-20
 is amended to read:
17-36-20.
Purchases or encumbrances by purchasing agent.
(1) A person may not make a purchase or incur an encumbrance on behalf of a county
unless that person acts in accordance with an order by, or approval of, the person duly
authorized to act as purchasing agent for the county, except encumbrances or expenditures
directly investigated and specifically approved by the executive or legislative body.
(2) Unless otherwise provided by the governing body, the [
budget
] 
finance
 officer or
the [
budget
] 
finance
 officer's agents shall serve as a purchasing agent.
Section 12. Section 
17-36-22
 is amended to read:
17-36-22.
Transfer of unexpended appropriation balance by department.
(1) After review by the [
budget
] 
finance
 officer and in accordance with budgetary and
fiscal policies or ordinances adopted by the county legislative body, any department may:
(a) transfer any unencumbered or unexpended appropriation balance or any part from
one expenditure account to another within the department during the budget year; or
(b) incur an excess expenditure of one or more line items.
(2) A transfer or expenditure under Subsection (1) may not occur if the transfer or
expenditure would cause the total of all excess expenditures or encumbrances to exceed the
total unused appropriation within the department at the close of the budget period.
Section 13. Section 
17-36-23
 is amended to read:
17-36-23.
Transfer of unexpended appropriation balance by governing body.
At the request of the [
budget
] 
finance
 officer or upon [
its
] 
the governing body's
 own
motion, the governing body may by resolution transfer any unencumbered or unexpended
appropriation balance or part thereof from one department in a fund to another department
within the same fund[
;
]
,
 provided that no appropriation for debt retirement and interest,
reduction of deficit, or other appropriation required by law may be reduced below the required
minimum.
Section 14. Section 
17-36-32
 is amended to read:
17-36-32.
Operating and capital budget -- Expenditures.
(1) (a) As used in this section, "operating and capital budget" means a plan of financial
operation for an enterprise or other special fund embodying estimates of operating and
nonoperating resources and expenses and other outlays for a fiscal period.
(b) Except as otherwise expressly provided, "budget" or "budgets" and the procedures
and controls relating to them in other sections of this act are not applicable to the operating and
capital budgets provided in this section.
(2) At or before the time that the governing body adopts budgets for the budgetary
funds specified in Section 
17-36-8
, the governing body shall adopt an operating and capital
budget for the next fiscal period for:
(a) each enterprise fund; and
(b) any other special nonbudgetary fund for which operating and capital budgets are
prescribed by the uniform system of budgeting, accounting, and reporting.
(3) (a) The governing body shall adopt and administer the operating and capital budget
in accordance with this Subsection (3).
(b) At or before the first day of the next to last month of each fiscal period, the
[
budget
] 
finance
 officer shall prepare for the next fiscal period on forms provided pursuant to
Section 
17-36-4
, and file with the governing body a tentative operating and capital budget for:
(i) each enterprise fund; and
(ii) any other special fund that requires an operating and capital budget.
(c) The tentative operating and capital budget shall be accompanied by a
supplementary estimate of all capital projects or planned capital projects:
(i) within the next fiscal period; and
(ii) within the fiscal period immediately following the fiscal period described in
Subsection (3)(c)(i).
(d) (i) Subject to Subsection (3)(d)(ii), the [
budget
] 
finance
 officer shall prepare all
estimates after review and consultation, if requested, with a department proposing a capital
project.
(ii) After complying with Subsection (3)(d)(i), the [
budget
] 
finance
 officer may revise
any departmental estimate before it is filed with the governing body.
(e) (i) Except as provided in Subsection (3)(e)(iv), if a governing body includes in a
tentative budget, or an amendment to a budget, allocations or transfers between a utility
enterprise fund and another fund that are not reasonable allocations of costs between the utility
enterprise fund and the other fund, the governing body shall:
(A) hold a public hearing;
(B) prepare a written notice of the date, time, place, and purpose of the hearing, in
accordance with Subsection (3)(e)(ii); and
(C) subject to Subsection (3)(e)(iii), mail the notice to each utility enterprise fund
customer at least seven days before the day of the hearing.
(ii) The purpose portion of the written notice described in Subsection (3)(e)(i)(B) shall
identify:
(A) the utility enterprise fund from which money is being transferred;
(B) the amount being transferred; and
(C) the fund to which the money is being transferred.
(iii) The governing body:
(A) may print the written notice required under Subsection (3)(e)(i) on the utility
enterprise fund customer's bill; and
(B) shall include the written notice required under Subsection (3)(e)(i) as a separate
notification mailed or transmitted with the utility enterprise fund customer's bill.
(iv) The notice and hearing requirements in this Subsection (3)(e) are not required for
an allocation or a transfer included in an original budget or in a subsequent budget amendment
previously approved by the governing body for the current fiscal year.
(f) (i) The governing body shall review the tentative operating and capital budget at any
regular or special meeting called for that purpose.
(ii) In accordance with Subsection (3)(f)(i), the governing body may make any changes
to the tentative operating and capital budget that the governing body considers advisable.
(iii) Before the close of the fiscal period, the governing body shall adopt an operating
and capital budget for the next fiscal period.
(g) (i) Upon final adoption by the governing body, the operating and capital budget
shall be in effect for the budget period subject to amendment.
(ii) The governing body shall:
(A) certify a copy of the operating and capital budget for each fund with the [
budget
]
finance
 officer; and
(B) make a copy available to the public during business hours in the offices of the
county auditor.
(iii) The governing body shall file a copy of the operating and capital budget with the
state auditor within 30 days after the day on which the operating and capital budget is adopted.
(iv) The governing body may during the budget period amend the operating and capital
budget of an enterprise or other special fund by resolution.
(v) A copy of the operating and capital budget as amended shall be filed with the state
auditor.
(4) Any expenditure from an operating and capital budget shall conform to the
requirements for budgets specified by Sections 
17-36-20
, 
17-36-22
, 
17-36-23
, and 
17-36-24
.
Section 15. Section 
17-36-36
 is amended to read:
17-36-36.
Financial statements.
(1) The [
budget
] 
finance
 officer shall present to the governing body the following
financial statements prepared in the manner prescribed by the uniform system of budgeting,
accounting, and reporting:
(a) [
A
] 
a
 summary of cash receipts and disbursements for each fund or group of funds
and for each department within each fund reportable at the end of each month showing the cash
and invested balance at the beginning of the period, the total receipts collected during the
period, the total disbursements made during the period
,
 and the cash and invested balance at
the end of the period[
.
]
;
(b) [
Not
] 
not
 less than once each quarter or more often if requested by the governing
body, a condensed statement of revenues and expenditures and comparison with the budget of
the county general fund and the allotments thereof, as reflected by the books of account[
.
]
;
(c) [
A
] 
a
 comparative quarterly income and expense statement for each enterprise fund
showing a comparative analysis between the operations of such fund for the current fiscal
reporting period and the same period in the previous year[
.
]
;
(d) [
A
] 
a
 condensed statement of the operating and capital budget of each enterprise
fund showing revenues and expenses and balances compared with the budget for any period
requested by the governing body or required by the uniform system of budgeting, accounting
,
and reporting[
.
]
; and
(e) [
Any
] 
any
 other statements of operations or reports on financial condition as the
governing body or the uniform system of budgeting, accounting, and reporting may require.
(2) All financial statements made pursuant to this section shall be open for public
inspection during regular business hours.
Section 16. Section 
17-36-37
 is amended to read:
17-36-37.
Finance officer -- Annual financial statement -- Contents.
(1) The [
budget
] 
finance
 officer of each county, within 180 days after the close of each
fiscal period, or, for a county that has adopted a fiscal period that is a biennial period, within
180 days after both the midpoint and the close of the fiscal period, except as provided by
Section 
17-36-38
, shall prepare and make available to the governing body an annual financial
report [
which
] 
that
 shall contain:
(a) a statement of revenues and expenditures and a comparison with the budget of the
county general fund, similar statements of all other funds for which budgets are required, and
statements of revenues and expenditures or of income and expense[
, as the case may be, of
] 
for
all other operating funds of the county;
(b) a balance sheet of each fund and a combined balance sheet of all funds as of:
(i) for a county that has adopted a fiscal period that is a biennial period, the midpoint
and the close of the fiscal period; and
(ii) for each other county, the close of the fiscal period; or
(c) any other reports the governing body may require, including work performance
data, tax levies, taxable values, details of bonded indebtedness, and historical facts of interest
to the governing body and the public.
(2) Copies of the annual report shall be furnished to the state auditor and made a matter
of public record in the office of the [
budget
] 
finance
 officer.
Section 17. Section 
17-53-212
 is amended to read:
17-53-212.
Examination and audit of accounts.
(1) As used in this section, "finance officer" means the same as that term is defined in
Section 
17-36-3
.
[
(1)
] 
(2)
 A county legislative body may examine and audit the accounts of all officers
having the care, management, collection, or disbursement of money belonging to the county or
appropriated by law or otherwise for its use and benefit.
(3) (a) Subject to Subsection (3)(b), the finance officer of the county shall reply to each
request for financial information by a county legislative body or any individual member of a
county legislative body within five business days after the day on which the request is received.
(b) If a request for financial information requires an extended time period to research
and compile, the finance officer of the county shall provide written notice to the legislative
body that includes an explanation for the delay and the date when the information will be
provided to the legislative body.
(4) A county legislative body may hire professional staff to provide technical assistance
and analysis of all financial matters of the county.
[
(2)
] 
(5)
 Nothing in this section may be construed to affect a county auditor's authority
under Chapter 19a, County Auditor.
Section 18. Section 
17-53-303
 is amended to read:
17-53-303.
Examination and audit of accounts.
(1) As used in this section, "finance officer" means the same as that term is defined in
Section 
17-36-3
.
[
(1)
] 
(2)
 The county executive may examine and audit the accounts of all officers
having the care, management, collection, or disbursement of money belonging to the county or
appropriated by law or otherwise for its use and benefit.
(3) (a) Subject to Subsection (3)(b), the finance officer of the county shall reply to each
request for financial information by a county executive within five business days after the day
on which the request is received.
(b) If a request for financial information requires an extended time period to research
and compile, the finance officer of the county shall provide written notice to the county
executive that includes an explanation for the delay and the date when the information will be
provided to the county executive.
[
(2)
] 
(4)
 Nothing in this section may be construed to affect a county auditor's authority
under Chapter 19a, County Auditor.
Section 19. Section 
20A-7-101
 is amended to read:
20A-7-101.
Definitions.
As used in this chapter:
(1) "Budget officer" means:
(a) for a county, the person designated as [
budget officer in Section 
17-19a-203
]
finance officer as defined in Section 
17-36-3
;
(b) for a city, the person designated as budget officer in Subsection 
10-6-106
(4);
(c) for a town, the town council; or
(d) for a metro township, the person described in Subsection (1)(a) for the county in
which the metro township is located. 
(2) "Certified" means that the county clerk has acknowledged a signature as being the
signature of a registered voter.
(3) "Circulation" means the process of submitting an initiative or referendum petition
to legal voters for their signature.
(4) "Eligible voter" means a legal voter who resides in the jurisdiction of the county,
city, or town that is holding an election on a ballot proposition.
(5) "Final fiscal impact statement" means a financial statement prepared after voters
approve an initiative that contains the information required by Subsection 
20A-7-202.5
(2) or
20A-7-502.5
(2).
(6) "Initial fiscal impact estimate" means:
(a) a financial statement prepared under Section 
20A-7-202.5
 after the filing of an
application for an initiative petition; or
(b) a financial and legal statement prepared under Section 
20A-7-502.5
 or 
20A-7-602.5
for an initiative or referendum petition.
(7) "Initiative" means a new law proposed for adoption by the public as provided in
this chapter.
(8) "Initiative packet" means a copy of the initiative petition, a copy of the proposed
law, and the signature sheets, all of which have been bound together as a unit.
(9) (a) "Land use law" means a law of general applicability, enacted based on the
weighing of broad, competing policy considerations, that relates to the use of land, including
land use regulation, a general plan, a land use development code, an annexation ordinance, the
rezoning of a single property or multiple properties, or a comprehensive zoning ordinance or
resolution.
(b) "Land use law" does not include a land use decision, as defined in Section
10-9a-103
 or 
17-27a-103
.
(10) "Legal signatures" means the number of signatures of legal voters that:
(a) meet the numerical requirements of this chapter; and
(b) have been obtained, certified, and verified as provided in this chapter.
(11) "Legal voter" means a person who:
(a) is registered to vote; or
(b) becomes registered to vote before the county clerk certifies the signatures on an
initiative or referendum petition.
(12) "Legally referable to voters" means:
(a) for a proposed local initiative, that the proposed local initiative is legally referable
to voters under Section 
20A-7-502.7
; or
(b) for a proposed local referendum, that the proposed local referendum is legally
referable to voters under Section 
20A-7-602.7
.
(13) "Local attorney" means the county attorney, city attorney, or town attorney in
whose jurisdiction a local initiative or referendum petition is circulated.
(14) "Local clerk" means the county clerk, city recorder, or town clerk in whose
jurisdiction a local initiative or referendum petition is circulated.
(15) (a) "Local law" includes:
(i) an ordinance;
(ii) a resolution;
(iii) a land use law;
(iv) a land use regulation, as defined in Section 
10-9a-103
; or
(v) other legislative action of a local legislative body. 
(b) "Local law" does not include a land use decision, as defined in Section 
10-9a-103
.
(16) "Local legislative body" means the legislative body of a county, city, town, or
metro township.
(17) "Local obligation law" means a local law passed by the local legislative body
regarding a bond that was approved by a majority of qualified voters in an election.
(18) "Local tax law" means a law, passed by a political subdivision with an annual or
biannual calendar fiscal year, that increases a tax or imposes a new tax.
(19) "Measure" means a proposed constitutional amendment, an initiative, or
referendum.
(20) "Referendum" means a process by which a law passed by the Legislature or by a
local legislative body is submitted or referred to the voters for their approval or rejection.
(21) "Referendum packet" means a copy of the referendum petition, a copy of the law
being submitted or referred to the voters for their approval or rejection, and the signature
sheets, all of which have been bound together as a unit.
(22) (a) "Signature" means a holographic signature.
(b) "Signature" does not mean an electronic signature.
(23) "Signature sheets" means sheets in the form required by this chapter that are used
to collect signatures in support of an initiative or referendum.
(24) "Special local ballot proposition" means a local ballot proposition that is not a
standard local ballot proposition.
(25) "Sponsors" means the legal voters who support the initiative or referendum and
who sign the application for petition copies.
(26) (a) "Standard local ballot proposition" means a local ballot proposition for an
initiative or a referendum.
(b) "Standard local ballot proposition" does not include a property tax referendum
described in Section 
20A-7-613
.
(27) "Tax percentage difference" means the difference between the tax rate proposed
by an initiative or an initiative petition and the current tax rate.
(28) "Tax percentage increase" means a number calculated by dividing the tax
percentage difference by the current tax rate and rounding the result to the nearest thousandth.
(29) "Verified" means acknowledged by the person circulating the petition as required
in Sections 
20A-7-205
 and 
20A-7-305
.
Section 20. 
Repealer.
This bill repeals:
Section 
17-19a-203
,
Budget officer.
Section 21. 
Revisor instructions.
The Legislature intends that the Office of Legislative Research and General Counsel, in
preparing the Utah Code database for publication, on May 4, 2022, replace the term "budget
officer" with "finance officer" in any new language added to the Utah Code in Title 17,
Counties, by legislation passed during the 2022 General Session.