2011 Utah Code
Title 17 Counties
Chapter 36 Uniform Fiscal Procedures Act for Counties
Section 4 State auditor -- Advisory committee -- Duties.

17-36-4. State auditor -- Advisory committee -- Duties.
(1) The state auditor, with the assistance, advice, and recommendation of the advisory committee, 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 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 Work 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.