2012 Utah Code
Title 17 - Counties
Article 19a - County Auditor
Section 207 - Management of financial records -- Disposal of records.

(1) A county auditor shall:

(a) maintain the books of the county in such a manner as will show the amount of receipts from and disbursement of a county office, department, division, or other county entity;

(b) keep accounts current with the county treasurer;

(c) preserve a document, book, record, or paper that the county legislative body requires the auditor to keep in the auditor's office; and

(d) make an item described in Subsection (1)(c) available for public inspection during office hours.

(2) The county auditor shall, in accordance with Title 63G, Chapter 2, Government Records Access and Management Act, remove from the auditor's files and destroy or otherwise dispose of:

(a) fee statements of a county officer;

(b) county warrants; and

(c) claims against the county.

Enacted by Chapter 17, 2012 General Session