17-34-5. Budgeting, accounting for, and disbursing of funds -- Annual audit.
(1) (a) With respect to the budgeting, accounting for, and disbursing of funds to furnish
the municipal-type services and functions described in Section 17-34-1 to areas of the county
outside the limits of incorporated towns and cities, including levying of taxes and imposition of
fees and charges under Section 17-34-3, each county legislative body shall separately budget and
strictly account for and apportion to the costs of providing municipal-type services and functions
the following:
(i) the salaries of each county commissioner and the salaries and wages of all other
elected and appointed county officials and employees;
(ii) the operation and maintenance costs of each municipal-type service or function
provided, set forth separately as line items in the Municipal Services Fund budget;
(iii) the cost of renting or otherwise using capital facilities for the purposes of providing
municipal-type services or functions; and
(iv) all other costs including, but not limited to, administrative costs associated, directly
or indirectly, with the costs of providing municipal-type services or functions.
(b) At all times these funds and any expenditures from these funds shall be separately
accounted for and utilized only for the purposes of providing municipal-type services and
functions to areas of the county outside the limits of incorporated towns or cities.
(2) To implement Subsection (1):
(a) a budget shall be adopted and administered in the same manner as the budget for
general purposes of the county which furnishes the municipal-type services and functions is
adopted and administered, either as a part of the general budget or separate from it;
(b) funds for the purposes of furnishing municipal-type services and functions under this
chapter shall be collected, held, and administered in the same manner as other funds of the county
are collected, held, and administered, but shall be segregated and separately maintained, except
that where, in the judgment of the county legislative body, advantages inure to the fund from
coinvestment of these funds and other funds also subject to control by the county legislative body,
the county legislative body may direct this coinvestment, but in no event may the funds to furnish
municipal-type services and functions or the income from their investment be used for purposes
other than those described in Section 17-34-1;
(c) expenditures shall be made in the same manner as other expenditures of the county
are made; and
(d) any taxes levied under this chapter shall be levied at the same time and in the same
manner as other taxes of the county are levied.
(3) An annual audit of the budgeting, accounting for, and disbursing of funds used to
furnish municipal-type services and functions, shall be conducted by an independent certified
public accountant.
Amended by Chapter 199, 2000 General Session
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Last revised: Thursday, May 28, 2009