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S.B. 124 Enrolled

             1     

COUNTY AMENDMENTS

             2     
2012 GENERAL SESSION

             3     
STATE OF UTAH

             4     
Chief Sponsor: Curtis S. Bramble

             5     
House Sponsor: Gregory H. Hughes

             6     
             7      LONG TITLE
             8      General Description:
             9          This bill amends provisions related to county funds.
             10      Highlighted Provisions:
             11          This bill:
             12          .    enacts Title 17, Chapter 19a, County Auditor, including:
             13              .    enacts general provisions;
             14              .    enacts provisions related to a county auditor's powers and duties;
             15              .    enacts provisions related to payments and warrants; and
             16              .    enacts provisions related to an investigation conducted by a county auditor;
             17          .    amends provisions related to the preparation of a tentative county budget;
             18          .    amends provisions related to the adoption of a county budget;
             19          .    amends provisions related to a purchase or encumbrance by a purchasing agent;
             20          .    amends provisions related to the county adoption of a financial administration
             21      ordinance;
             22          .    enacts provisions related to a county auditor's review, investigation, and payment of
             23      a claim against a county;
             24          .    amends provisions related to a county legislative body's authority to examine and
             25      audit certain accounts;
             26          .    amends provisions related to a county executive's authority to examine and audit
             27      certain accounts;
             28          .    provides a repeal date for certain provisions; and
             29          .    makes technical corrections.


             30      Money Appropriated in this Bill:
             31          None
             32      Other Special Clauses:
             33          This bill provides an immediate effective date.
             34          This bill provides revisor instructions.
             35      Utah Code Sections Affected:
             36      AMENDS:
             37          17-8-7, as last amended by Laws of Utah 2011, Chapter 297
             38          17-19-3, as last amended by Laws of Utah 2001, Chapter 241
             39          17-24-1, as last amended by Laws of Utah 2005, Chapter 105
             40          17-24-4, as last amended by Laws of Utah 2001, Chapter 241
             41          17-36-3, as last amended by Laws of Utah 2001, Chapter 241
             42          17-36-9, as last amended by Laws of Utah 2007, Chapter 329
             43          17-36-10, as last amended by Laws of Utah 2011, Chapter 297
             44          17-36-11, as last amended by Laws of Utah 1979, Chapter 62
             45          17-36-15, as last amended by Laws of Utah 1999, Chapters 230 and 300
             46          17-36-20, as enacted by Laws of Utah 1975, Chapter 22
             47          17-36-32, as last amended by Laws of Utah 2010, Chapter 116
             48          17-36-43, as last amended by Laws of Utah 1993, Chapter 227
             49          17-36-44, as last amended by Laws of Utah 1994, Chapter 146
             50          17-50-401, as last amended by Laws of Utah 2008, Chapter 382
             51          17-52-101, as last amended by Laws of Utah 2009, Chapter 388
             52          17-52-401, as last amended by Laws of Utah 2011, Chapter 297
             53          17-52-403, as last amended by Laws of Utah 2008, Chapter 360
             54          17-53-212, as renumbered and amended by Laws of Utah 2000, Chapter 133
             55          17-53-303, as enacted by Laws of Utah 2000, Chapter 133
             56          20A-7-101, as last amended by Laws of Utah 2011, Chapters 17 and 331
             57          63I-2-217, as enacted by Laws of Utah 2008, Chapter 290


             58          63I-2-220, as last amended by Laws of Utah 2011, Chapter 291
             59          63I-2-277, as renumbered and amended by Laws of Utah 2008, Chapter 382
             60          77-32-304.5, as last amended by Laws of Utah 2006, Chapter 49
             61      ENACTS:
             62          17-19-30, Utah Code Annotated 1953
             63          17-19a-101, Utah Code Annotated 1953
             64          17-19a-102, Utah Code Annotated 1953
             65          17-19a-201, Utah Code Annotated 1953
             66          17-19a-202, Utah Code Annotated 1953
             67          17-19a-203, Utah Code Annotated 1953
             68          17-19a-204, Utah Code Annotated 1953
             69          17-19a-205, Utah Code Annotated 1953
             70          17-19a-206, Utah Code Annotated 1953
             71          17-19a-207, Utah Code Annotated 1953
             72          17-19a-208, Utah Code Annotated 1953
             73          17-19a-301, Utah Code Annotated 1953
             74          17-19a-401, Utah Code Annotated 1953
             75          17-36-10.1, Utah Code Annotated 1953
             76          17-36-11.1, Utah Code Annotated 1953
             77          17-36-15.1, Utah Code Annotated 1953
             78          17-36-20.1, Utah Code Annotated 1953
             79          17-36-43.1, Utah Code Annotated 1953
             80          17-50-401.1, Utah Code Annotated 1953
             81          17-52-401.1, Utah Code Annotated 1953
             82     
             83      Be it enacted by the Legislature of the state of Utah:
             84          Section 1. Section 17-8-7 is amended to read:
             85           17-8-7. Declaration of drought emergency -- Appropriation -- Tax levy.


             86          (1) The county legislative body of each county may at any regular meeting or at a
             87      special meeting called for such purpose, declare that an emergency drought exists in said
             88      county; and thereupon may appropriate from the money not otherwise appropriated in the
             89      county general fund such funds as shall be necessary for the gathering of information upon, and
             90      aiding in any program for increased precipitation within said county or in conjunction with any
             91      other county or counties, or that if there are not sufficient funds available in the county general
             92      fund for such purpose, the county legislative body may, during any such emergency so declared
             93      by them, assess, levy, and direct the county to collect annually to aid in any program of
             94      increased precipitation.
             95          (2) The provisions of Sections 17-19-1 to 17-19-28 and Chapter 19a, County Auditor,
             96      as applicable, relating to budgeting do not apply to appropriations necessitated by such an
             97      emergency.
             98          Section 2. Section 17-19-3 is amended to read:
             99           17-19-3. Payments -- Notification.
             100          (1) (a) Subject to Subsection (1)(b), each claim incurred by the county and legally
             101      examined and allowed and ordered paid by the county executive shall, if approved by the
             102      county auditor as to the availability of funds as provided in Section 17-19-1 , be paid by:
             103          (i) a warrant drawn by the auditor on the county treasurer in favor of the person entitled
             104      to payment; or
             105          (ii) a county check or such other payment mechanism as may be adopted pursuant to
             106      Chapter 36, Uniform Fiscal Procedures Act for Counties.
             107          (b) No claim may be paid until:
             108          (i) the auditor:
             109          (A) receives from the county executive the certified list mentioned in Subsection
             110      17-20-1.7 (4); and
             111          (B) makes a recommendation regarding payment as provided in Section 17-50-401 or
             112      Section 17-50-401.1 , as applicable; and
             113          (ii) the county executive approves payment of the claim in accordance with the


             114      standards and procedures of Section 17-50-401 or Section 17-50-401.1 , as applicable.
             115          (2) Each debt and demand against the county, when the amount is fixed by law and not
             116      directed to be audited by some other person or tribunal, shall be paid by either:
             117          (a) a warrant drawn by the auditor on the county treasurer; or
             118          (b) a check or such other payment mechanism as may be adopted pursuant to Chapter
             119      36, Uniform Fiscal Procedures Act for Counties.
             120          (3) (a) The auditor shall distinctly specify on each warrant the liability for which it is
             121      made and when the liability accrued. The auditor shall also notify the treasurer of the date,
             122      amount, and payee of and number assigned to each warrant issued and the aggregate amount of
             123      all contemporaneous payments by warrant.
             124          (b) The auditor shall notify the treasurer and the county executive of the amount and
             125      payee of all payments to be made by check or other payment mechanism and, if the auditor
             126      issues the check or other payment mechanism, the date of and number assigned to each check
             127      or other payment mechanism and the aggregate amount of all such contemporaneous payments.
             128          Section 3. Section 17-19-30 is enacted to read:
             129          17-19-30. Scope.
             130          The provisions of this chapter do not apply to a county of the first class.
             131          Section 4. Section 17-19a-101 is enacted to read:
             132     
CHAPTER 19a. COUNTY AUDITOR

             133     
Part 1. General Provisions

             134          17-19a-101. Title and scope.
             135          (1) This chapter is known as "County Auditor."
             136          (2) (a) This chapter applies to a county of the first class.
             137          (b) (i) On or before December 31, 2014, a county of the second, third, fourth, fifth, or
             138      sixth class is not subject to the provisions of this chapter; and
             139          (ii) on or after January 1, 2015, a county of the second, third, fourth, fifth, or sixth class
             140      is subject to the provisions of this chapter.
             141          Section 5. Section 17-19a-102 is enacted to read:


             142          17-19a-102. Definitions.
             143          (1) "Account" or "accounting" means:
             144          (a) the systematic recording, classification, or summarizing of a financial transaction or
             145      event; and
             146          (b) the interpretation or presentation of the result of an action described in Subsection
             147      (1)(a).
             148          (2) "Audit" or "auditing" means an examination that is a formal analysis of a county
             149      account or county financial record:
             150          (a) to verify accuracy, completeness, or compliance with an internal control;
             151          (b) to give a fair presentation of a county's financial status; and
             152          (c) that conforms to the uniform classification of accounts established by the state
             153      auditor.
             154          (3) "Book" means a financial record of the county, regardless of a record's format.
             155          (4) (a) "Budget" or "budgeting" means a process or activity conducted by the budget
             156      officer related to the preparation or presentation of a proposed or tentative budget as provided
             157      in Chapter 36, Uniform Fiscal Procedures Act for Counties.
             158          (b) "Budget" or "budgeting" includes:
             159          (i) a revenue projection;
             160          (ii) a budget request compilation; or
             161          (iii) the performance of an activity described in Subsection (4)(b)(i) or (ii).
             162          (5) "Budget officer" means a person described in Section 17-19a-203 .
             163          (6) (a) "Claim" means under the color of law:
             164          (i) a demand presented for money or damages; or
             165          (ii) a cause of action presented for money or damages.
             166          (b) "Claim" does not mean a routine, uncontested, or regular payment, including a bill,
             167      purchase, or payroll.
             168          (7) "Performance audit" means a review and audit as described in Subsection
             169      17-19a-206 (3) of a county program, county operation, county management system, or county


             170      agency to:
             171          (a) review procedures, activities, or policies; and
             172          (b) determine whether the county is achieving the best levels of economy, efficiency,
             173      effectiveness, and compliance.
             174          Section 6. Section 17-19a-201 is enacted to read:
             175     
Part 2. Powers and Duties

             176          17-19a-201. Seal.
             177          (1) The county legislative body shall furnish the auditor a seal in accordance with
             178      Subsection (2).
             179          (2) The seal shall contain or be impressed with:
             180          (a) the name of the county; and
             181          (b) "State of Utah, County Auditor."
             182          Section 7. Section 17-19a-202 is enacted to read:
             183          17-19a-202. General duties.
             184          A county auditor shall perform:
             185          (1) in accordance with Section 17-19a-205 , an accounting duty or service described in
             186      this chapter or otherwise required by law;
             187          (2) an auditing duty or service described in this chapter or otherwise required by law;
             188      and
             189          (3) other duties as may be required by law.
             190          Section 8. Section 17-19a-203 is enacted to read:
             191          17-19a-203. Budget officer.
             192          The budget officer of a county is designated by:
             193          (1) in a county commission form of government described in Section 17-52-501 or an
             194      expanded county commission form of government described in Section 17-52-502 , the county
             195      commission;
             196          (2) in the county executive-council form of government described in Section
             197      17-52-504 , the county executive; or


             198          (3) in the council-manager form of government described in Section 17-52-505 , the
             199      county council.
             200          Section 9. Section 17-19a-204 is enacted to read:
             201          17-19a-204. Auditing services.
             202          (1) (a) Except as provided in Subsection (1)(b) and subject to Subsection (2), a county
             203      auditor is authorized to audit the financial records and accounts of a:
             204          (i) county office;
             205          (ii) county department;
             206          (iii) county division;
             207          (iv) county justice court; or
             208          (v) any other county entity.
             209          (b) The county auditor may not audit the auditor's own office, including any of the
             210      county auditor's financial records or accounts.
             211          (2) The county auditor shall perform an audit:
             212          (a) as needed, as defined by good management practices and the standards of the
             213      profession; and
             214          (b) based on the auditor's professional judgement, taking into account considerations
             215      related to risk and materiality.
             216          (3) Nothing in this section may be construed to affect a county legislative body's
             217      authority under Section 17-53-212 or a county executive's authority under Section 17-53-303 .
             218          Section 10. Section 17-19a-205 is enacted to read:
             219          17-19a-205. Accounting services.
             220          (1) Except as provided in Subsection (2), the county auditor shall provide accounting
             221      services for the county as established by ordinance.
             222          (2) The county legislative body may, by ordinance, delegate an accounting service
             223      provided for or executed on behalf of the entire county:
             224          (a) to the county executive; or
             225          (b) to an office's or department's officer or director.


             226          (3) If a county legislative body delegates an accounting service in accordance with
             227      Subsection (2), the legislative body shall make the delegation:
             228          (a) in accordance with good management practice to foster effectiveness, efficiency,
             229      and the adequate protection of a county asset; and
             230          (b) by considering appropriate checks and balances within county government.
             231          Section 11. Section 17-19a-206 is enacted to read:
             232          17-19a-206. Performance audit services.
             233          (1) (a) A county auditor shall, under the direction and supervision of the county
             234      legislative body or county executive and subject to Subsections (1)(b) and (2), provide
             235      performance audit services for a county office, department, division, or other county entity.
             236          (b) A county auditor may not conduct a performance audit of the auditor's own office.
             237          (2) The county legislative body or county executive shall establish the goals and nature
             238      of a performance audit and related services.
             239          (3) A performance audit conducted in accordance with this section may include a
             240      review and audit of the following:
             241          (a) the honesty and integrity of financial and other affairs;
             242          (b) the accuracy and reliability of financial and management reports;
             243          (c) the adequacy of financial controls to safeguard public funds;
             244          (d) the management and staff adherence to statute, ordinance, policies, and legislative
             245      intent;
             246          (e) the economy, efficiency, and effectiveness of operational performance;
             247          (f) the accomplishment of intended objectives; and
             248          (g) whether management, financial, and information systems are adequate and
             249      effective.
             250          Section 12. Section 17-19a-207 is enacted to read:
             251          17-19a-207. Management of financial records -- Disposal of records.
             252          (1) A county auditor shall:
             253          (a) maintain the books of the county in such a manner as will show the amount of


             254      receipts from and disbursement of a county office, department, division, or other county entity;
             255          (b) keep accounts current with the county treasurer;
             256          (c) preserve a document, book, record, or paper that the county legislative body
             257      requires the auditor to keep in the auditor's office; and
             258          (d) make an item described in Subsection (1)(c) available for public inspection during
             259      office hours.
             260          (2) The county auditor shall, in accordance with Title 63G, Chapter 2, Government
             261      Records Access and Management Act, remove from the auditor's files and destroy or otherwise
             262      dispose of:
             263          (a) fee statements of a county officer;
             264          (b) county warrants; and
             265          (c) claims against the county.
             266          Section 13. Section 17-19a-208 is enacted to read:
             267          17-19a-208. Reporting -- State treasurer -- County legislative body.
             268          (1) On or before the last day of each month, the county auditor shall submit a report to
             269      the state treasurer regarding the collection, care, and disbursement of state money by the county
             270      during the preceding month.
             271          (2) The county auditor and the county treasurer shall, as required by the county
             272      legislative body, make a joint report to the county executive and the county legislative body
             273      accounting for the financial condition of the county.
             274          Section 14. Section 17-19a-301 is enacted to read:
             275     
Part 3. Payments and Warrants

             276          17-19a-301. Payments and warrants.
             277          (1) (a) Subject to Subsection (1)(b), if a debt or demand against a county is fixed by
             278      law, the debt or demand shall be paid by:
             279          (i) subject to Subsection (2)(a), a warrant drawn by the county auditor or the county
             280      treasurer; or
             281          (ii) subject to Subsection (2)(b), a check or other payment mechanism as may be


             282      adopted in accordance with Chapter 36, Uniform Fiscal Procedures Act for Counties.
             283          (b) Subsection (1)(a) does not apply to a debt or demand against the county that is, in
             284      accordance with law, audited by another person or tribunal.
             285          (2) (a) The county auditor shall:
             286          (i) distinctly specify on a warrant the liability for which the warrant is made and when
             287      the liability accrued; and
             288          (ii) notify the county treasurer:
             289          (A) as described in Subsection (3)(b), of the date, amount, payee of, and number
             290      assigned to a warrant; and
             291          (B) of the aggregate amount of all contemporaneous payments by warrant.
             292          (b) The county auditor shall notify the county treasurer and county executive:
             293          (i) as described in Subsection (3)(b), of the amount and payee of all payments made by
             294      check or other payment mechanism;
             295          (ii) as described in Subsection (3)(b), the date of and number assigned to a check or
             296      other payment mechanism; and
             297          (iii) the aggregate amount of a contemporaneous payment.
             298          (3) (a) As used in this Subsection (3), "remuneration" means a warrant, check, or other
             299      payment mechanism.
             300          (b) For a remuneration issued by the county auditor, the auditor shall:
             301          (i) number each remuneration consecutively, commencing annually on the first day of
             302      January; and
             303          (ii) state on the remuneration:
             304          (A) the number of the remuneration;
             305          (B) the date of payment;
             306          (C) the amount of the payment made;
             307          (D) the name of the person to whom payable; and
             308          (E) the purpose for which the remuneration was made.
             309          (4) The county auditor shall dispose of a payment not presented for collection in


             310      accordance with Title 67, Chapter 4a, Unclaimed Property Act.
             311          (5) The county legislative body may delegate by ordinance the processing of payments
             312      and warrants in accordance with Section 17-19a-205 .
             313          Section 15. Section 17-19a-401 is enacted to read:
             314     
Part 4. Investigations

             315          17-19a-401. County auditor investigative powers -- Report of findings.
             316          (1) (a) A county auditor:
             317          (i) may conduct an investigation of an issue or action associated with or related to the
             318      auditor's statutory duties, including investigating a book or account of a county officer, county
             319      office, or other county entity; and
             320          (ii) may not conduct an investigation of an issue or action that is not associated with or
             321      related to the auditor's statutory duties.
             322          (b) A county officer, employee, or other county administrative entity shall grant the
             323      county auditor complete and free access to a book requested by the county auditor in
             324      accordance with Subsection (1)(a)(i).
             325          (c) A county auditor, with the assistance of the county or district attorney, may:
             326          (i) administer an oath or affirmation; or
             327          (ii) issue an administrative subpoena for a witness or document necessary to the
             328      performance of the auditor's statutory duties.
             329          (2) If the county auditor, after a complete investigation, finds that a book or account of
             330      a county officer, office, or other county administrative entity is not kept in accordance to law,
             331      or that an officer, office, or other county administrative entity has made an incorrect or
             332      improper financial report, the county auditor shall prepare a report of the auditor's findings and
             333      submit a copy of the report to the county executive.
             334          (3) If a county auditor, after a complete investigation, finds that a justice court judge
             335      has not kept a book or account according to law, or that the justice court judge has made an
             336      incorrect or improper financial report, the auditor shall prepare a report of the auditor's findings
             337      and submit a copy of the report to the state court administrator, the county executive, and the


             338      county legislative body.
             339          Section 16. Section 17-24-1 is amended to read:
             340           17-24-1. General duties of treasurer.
             341          The county treasurer shall:
             342          (1) receive all money belonging to the county and all other money by law directed to be
             343      paid to the treasurer, including proceeds of bonds, notes, or other evidences of indebtedness
             344      issued under Title 11, Chapter 14, Local Government Bonding Act;
             345          (2) deposit and invest all money received under Title 51, Chapter 7, State Money
             346      Management Act;
             347          (3) keep a record of the receipts and expenditures of all such money;
             348          (4) disburse county money:
             349          (a) on a county warrant issued by the county auditor; or
             350          (b) subject to, as applicable, Sections 17-19-1 , 17-19-3 , and 17-19-5 or Section
             351      17-19a-301 , by a county check or such other payment mechanism as may be adopted pursuant
             352      to Chapter 36, Uniform Fiscal Procedures Act for Counties;
             353          (5) perform the duties assigned to the treasurer under Title 59, Chapter 2, Part 13,
             354      Collection of Taxes;
             355          (6) perform the duties under Title 59, Chapter 2, Part 13, Collection of Taxes, that have
             356      been reassigned to the treasurer in an ordinance adopted under Section 17-16-5.5 ; and
             357          (7) perform other duties that are required by law or ordinance.
             358          Section 17. Section 17-24-4 is amended to read:
             359           17-24-4. Payment of warrants, checks, or other instruments.
             360          (1) When a warrant is presented for payment and there is money in the treasury, the
             361      treasurer shall pay it.
             362          (2) Upon receiving the notice from the county auditor under, as applicable, Subsection
             363      17-19-3 (3)(b) or Section 17-19a-301 and if there is adequate money in the treasury, the
             364      treasurer shall, by check or other payment mechanism, make any payment not already paid by
             365      warrant.


             366          (3) Notwithstanding Subsections (1) and (2), the treasurer has no obligation to pay any
             367      warrant or to issue any check or other payment instrument before receiving the certified list
             368      under Subsection 17-20-1.7 (4).
             369          Section 18. Section 17-36-3 is amended to read:
             370           17-36-3. Definitions.
             371          As used in this chapter:
             372          (1) "Accrual basis of accounting" means a method where revenues are recorded when
             373      earned and expenditures recorded when they become liabilities notwithstanding that the receipt
             374      of the revenue or payment of the expenditure may take place in another accounting period.
             375          (2) "Appropriation" means an allocation of money for a specific purpose.
             376          (3) (a) "Budget" means a plan for financial operations for a fiscal period, embodying
             377      estimates for proposed expenditures for given purposes and the means of financing the
             378      expenditures.
             379          (b) "Budget" may refer to the budget of a fund for which a budget is required by law, or
             380      collectively to the budgets for all those funds.
             381          (4) "Budgetary fund" means a fund for which a budget is required, such as those
             382      described in Section 17-36-8 .
             383          (5) "Budget officer" means:
             384          (a) for a county of the second, third, fourth, fifth, or sixth class, the county auditor,
             385      county clerk, or county executive as provided in Subsection 17-19-19 (1); or
             386          (b) for a county of the first class, a person described in Section 17-19a-203 .
             387          (6) "Budget period" means the fiscal period for which a budget is prepared.
             388          (7) "Check" means an order in a specific amount drawn upon the depositary by any
             389      authorized officer in accordance with Section 17-19-3 [or], 17-19a-301 , 17-24-1 , or 17-24-1.1 ,
             390      as applicable.
             391          (8) "Countywide service" means a service provided in both incorporated and
             392      unincorporated areas of a county.
             393          (9) "Current period" means the fiscal period in which a budget is prepared and adopted.


             394          (10) "Department" means any functional unit within a fund which carries on a specific
             395      activity.
             396          (11) "Encumbrance system" means a method of budgetary control where part of an
             397      appropriation is reserved to cover a specific expenditure by charging obligations, such as
             398      purchase orders, contracts, or salary commitments to an appropriation account. An expenditure
             399      ceases to be an encumbrance when paid or when the actual liability is entered in the books of
             400      account.
             401          (12) "Estimated revenue" means any revenue estimated to be received during the
             402      budget period in any fund for which a budget is prepared.
             403          (13) "Fiscal period" means the annual or biennial period for recording county fiscal
             404      operations.
             405          (14) "Fund" means an independent fiscal and accounting entity comprised of a sum of
             406      money or other resources segregated for a specific purpose or objective.
             407          (15) "Fund balance" means the excess of the assets over liabilities, reserves, and
             408      contributions, as reflected by its books of account.
             409          (16) "Fund deficit" means the excess of liabilities, reserves, and contributions over its
             410      assets, as reflected by its books of account.
             411          (17) "General Fund" means the fund used to account for all receipts, disbursements,
             412      assets, liabilities, reserves, fund balances, revenues, and expenditures not required to be
             413      accounted for in other funds.
             414          (18) "Interfund loan" means a loan of cash from one fund to another, subject to future
             415      repayment; but it does not constitute an expenditure or a use of retained earnings, fund balance,
             416      or unappropriated surplus of the lending fund.
             417          (19) "Last completed fiscal period" means the fiscal period next preceding the current
             418      period.
             419          (20) "Modified accrual basis of accounting" means a method under which expenditures
             420      other than accrued interest on general long-term debt are recorded at the time liabilities are
             421      incurred and revenues are recorded when they become measurable and available to finance


             422      expenditures of the current period.
             423          (21) "Municipal capital project" means the acquisition, construction, or improvement
             424      of capital assets that facilitate providing municipal service.
             425          (22) "Municipal service" means a service not provided on a countywide basis and not
             426      accounted for in an enterprise fund, and includes police patrol, fire protection, culinary or
             427      irrigation water retail service, water conservation, local parks, sewers, sewage treatment and
             428      disposal, cemeteries, garbage and refuse collection, street lighting, airports, planning and
             429      zoning, local streets and roads, curb, gutter, and sidewalk maintenance, and ambulance service.
             430          (23) "Retained earnings" means that part of the net earnings retained by an enterprise
             431      or internal service fund which is not segregated or reserved for any specific purpose.
             432          (24) "Special fund" means any fund other than the General Fund, such as those
             433      described in Section 17-36-6 .
             434          (25) "Unappropriated surplus" means that part of a fund which is not appropriated for
             435      an ensuing budget period.
             436          (26) "Warrant" means an order in a specific amount drawn upon the treasurer by the
             437      auditor.
             438          Section 19. Section 17-36-9 is amended to read:
             439           17-36-9. Budget -- Financial plan -- Contents -- Municipal services and capital
             440      projects funds.
             441          (1) (a) The budget for each fund shall provide a complete financial plan for the budget
             442      period and shall contain in tabular form classified by the account titles as required by the
             443      uniform system of budgeting, accounting, and reporting:
             444          (i) estimates of all anticipated revenues;
             445          (ii) all appropriations for expenditures; and
             446          (iii) any additional data required by Section 17-36-10 or 17-36-10.1 , as applicable, or
             447      by the uniform system of budgeting, accounting, and reporting.
             448          (b) The total of appropriated expenditures shall be equal to the total of anticipated
             449      revenues.


             450          (2) (a) Each first-, second-, and third-class county that provides municipal-type
             451      services under Section 17-34-1 shall:
             452          (i) establish a special revenue fund, "Municipal Services Fund," and a capital projects
             453      fund, "Municipal Capital Projects Fund," or establish a local district or special service district
             454      to provide municipal services; and
             455          (ii) budget appropriations for municipal services and municipal capital projects from
             456      these funds.
             457          (b) The Municipal Services Fund is subject to the same budgetary requirements as the
             458      county's general fund.
             459          (c) (i) Except as provided in Subsection (2)(c)(ii), the county may deposit revenue
             460      derived from any taxes otherwise authorized by law, income derived from the investment of
             461      money contained within the municipal services fund and the municipal capital projects fund,
             462      the appropriate portion of federal money, and fees collected into a municipal services fund and
             463      a municipal capital projects fund.
             464          (ii) The county may not deposit revenue derived from a fee, tax, or other source based
             465      upon a countywide assessment or from a countywide service or function into a municipal
             466      services fund or a municipal capital projects fund.
             467          (d) The maximum accumulated unappropriated surplus in the municipal services fund,
             468      as determined prior to adoption of the tentative budget, may not exceed an amount equal to the
             469      total estimated revenues of the current fiscal period.
             470          Section 20. Section 17-36-10 is amended to read:
             471           17-36-10. Preparation of tentative budget.
             472          (1) (a) On or before December 31, 2014, a county of the second, third, fourth, fifth, or
             473      sixth class is not subject to the provisions of this section; and
             474          (b) on or after January 1, 2015, a county of the second, third, fourth, fifth, or sixth class
             475      is subject to the provisions of this section.
             476          [(1)] (2) On or before the first day of the next to last month of every fiscal period, the
             477      budget officer shall prepare for the next budget period and file with the governing body a


             478      tentative budget for each fund for which a budget is required.
             479          (3) (a) A department for which county funds are appropriated shall file with the budget
             480      officer not less than three months before the commencement of each fiscal year on forms
             481      furnished by the budget officer a detailed estimate and statement of the revenue and necessary
             482      expenditures of the department for the next budget year.
             483          (b) The estimate and statement described in Subsection (3)(a) shall set forth:
             484          (i) the number of persons to be regularly employed;
             485          (ii) the kinds of service the department will perform;
             486          (iii) the salaries and wages the department expects to pay;
             487          (iv) the kind of work the department will perform and the improvements the
             488      department expects to make; and
             489          (v) the estimated cost of the service, work, and improvements.
             490          (c) The statement shall also record performance data expressed in work units, unit
             491      costs, man hours, and man years sufficient in detail, content, and scope to permit the budget
             492      officer to prepare and process the county budget.
             493          (4) In the preparation of the budget, the budget officer and all other county officers are
             494      subject to Sections 17-36-1 through 17-36-44 and to the uniform system of budgeting,
             495      accounting, and reporting established therein.
             496          [(2) The] (5) In the tentative budget, the budget officer shall set forth in tabular form:
             497          (a) actual revenues and expenditures in the last completed fiscal period;
             498          (b) estimated total revenues and expenditures for the current fiscal period;
             499          (c) the estimated available revenues and expenditures for the ensuing budget period
             500      computed by determining:
             501          (i) the estimated expenditure for each fund after review of each departmental budget
             502      request;
             503          (ii) (A) the total revenue requirements of the fund;
             504          (B) the part of the total revenue that will be derived from revenue sources other than
             505      property tax; and


             506          (C) the part of the total revenue that shall be derived from property taxes; and
             507          (d) if required by the governing body, actual performance experience to the extent
             508      available in work units, unit costs, man hours, and man years for each budgeted fund that
             509      includes an appropriation for salaries or wages for the last completed fiscal period and the first
             510      eight months of the current fiscal period if the county is on an annual fiscal period, or the first
             511      20 months of the current fiscal period if the county is on a biennial fiscal period, together with
             512      the total estimated performance data of like character for the current fiscal period and for the
             513      ensuing budget period.
             514          [(3)] (6) The budget officer may recommend modification of any departmental budget
             515      request under Subsection [(2)] (5)(c)(i) before it is filed with the governing body, if each
             516      department head has been given an opportunity to be heard concerning the modification.
             517          [(4) Each] (7) (a) A tentative budget shall contain the estimates of expenditures
             518      submitted by any department together with specific work programs and other supportive data as
             519      the governing body requests. [The]
             520          (b) The budget officer shall include with the tentative budget [shall be accompanied]
             521      by a supplementary estimate of all capital projects or planned capital projects within the budget
             522      period and within the next three succeeding years.
             523          [(5) (a) Each] (8) (a) A budget officer that submits a tentative budget [submitted] in a
             524      county with a population in excess of 25,000 determined [pursuant to] in accordance with
             525      Section 17-36-4 shall [be accompanied by] include with the tentative budget a budget message
             526      in explanation of the budget.
             527          (b) The budget message shall contain an outline of the proposed financial policies of
             528      the county for the budget period and describe the important features of the budgetary plan. It
             529      shall also state the reasons for changes from the previous fiscal period in appropriation and
             530      revenue items and explain any major changes in financial policy.
             531          (c) A budget message for counties with a population of less than 25,000 is
             532      recommended but not incumbent upon the budget officer.
             533          [(6) The] (9) (a) The governing body shall review, consider, and adopt a tentative


             534      budget [shall be reviewed, considered, and tentatively adopted by the governing body] in a
             535      regular or special meeting called for that purpose. [It may thereafter be amended or revised by
             536      the governing body prior to public hearings thereon, except that no]
             537          (b) (i) Subject to Subsection (9)(b)(ii), the governing body may thereafter amend or
             538      revise the tentative budget prior to public hearings on the tentative budget.
             539          (ii) A governing body may not:
             540          (A) reduce below the required minimum an appropriation required for debt retirement
             541      and interest; or [reduction, pursuant to Section 17-36-17 , of any deficits which exist may be
             542      reduced below the required minimum.]
             543          (B) reduce, in accordance with Section 17-36-17 , an existing deficit.
             544          Section 21. Section 17-36-10.1 is enacted to read:
             545          17-36-10.1. Preparation of tentative budget.
             546          (1) This section does not apply to a county of the first class.
             547          (2) On or before the first day of the next to last month of every fiscal period, the budget
             548      officer shall prepare for the next budget period and file with the governing body a tentative
             549      budget for each fund for which a budget is required.
             550          (3) The tentative budget shall set forth in tabular form:
             551          (a) actual revenues and expenditures in the last completed fiscal period;
             552          (b) estimated total revenues and expenditures for the current fiscal period;
             553          (c) the estimated available revenues and expenditures for the ensuing budget period
             554      computed by determining:
             555          (i) the estimated expenditure for each fund after review of each departmental budget
             556      request;
             557          (ii) (A) the total revenue requirements of the fund;
             558          (B) the part of the total revenue that will be derived from revenue sources other than
             559      property tax; and
             560          (C) the part of the total revenue that shall be derived from property taxes; and
             561          (d) if required by the governing body, actual performance experience to the extent


             562      available in work units, unit costs, man hours, and man years for each budgeted fund that
             563      includes an appropriation for salaries or wages for the last completed fiscal period and the first
             564      eight months of the current fiscal period if the county is on an annual fiscal period, or the first
             565      20 months of the current fiscal period if the county is on a biennial fiscal period, together with
             566      the total estimated performance data of like character for the current fiscal period and for the
             567      ensuing budget period.
             568          (4) The budget officer may recommend modification of any departmental budget
             569      request under Subsection (3)(c)(i) before it is filed with the governing body, if each department
             570      head has been given an opportunity to be heard concerning the modification.
             571          (5) Each tentative budget shall contain the estimates of expenditures submitted by any
             572      department together with specific work programs and other supportive data as the governing
             573      body requests. The tentative budget shall be accompanied by a supplementary estimate of all
             574      capital projects or planned capital projects within the budget period and within the next three
             575      succeeding years.
             576          (6) (a) Each tentative budget submitted in a county with a population in excess of
             577      25,000 determined pursuant to Section 17-36-4 shall be accompanied by a budget message in
             578      explanation of the budget.
             579          (b) The budget message shall contain an outline of the proposed financial policies of
             580      the county for the budget period and describe the important features of the budgetary plan. It
             581      shall also state the reasons for changes from the previous fiscal period in appropriation and
             582      revenue items and explain any major changes in financial policy.
             583          (c) A budget message for counties with a population of less than 25,000 is
             584      recommended but not incumbent upon the budget officer.
             585          (7) The tentative budget shall be reviewed, considered, and tentatively adopted by the
             586      governing body in a regular or special meeting called for that purpose. It may thereafter be
             587      amended or revised by the governing body prior to public hearings thereon, except that no
             588      appropriation required for debt retirement and interest or reduction, pursuant to Section
             589      17-36-17 , of any deficits which exist may be reduced below the required minimum.


             590          Section 22. Section 17-36-11 is amended to read:
             591           17-36-11. Tentative budget -- Public record prior to adoption.
             592          (1) (a) On or before December 31, 2014, a county of the second, third, fourth, fifth, or
             593      sixth class is not subject to the provisions of this section; and
             594          (b) on or after January 1, 2015, a county of the second, third, fourth, fifth, or sixth class
             595      is subject to the provisions of this section.
             596          (2) The tentative budget and all supportive schedules and data shall be a public record
             597      available for inspection during business hours at the [offices] office of the [county clerk or
             598      auditor] budget officer for at least 10 days prior to the public hearing on the adoption of a final
             599      budget.
             600          Section 23. Section 17-36-11.1 is enacted to read:
             601          17-36-11.1. Tentative budget -- Public record prior to adoption.
             602          (1) This section does not apply to a county of the first class.
             603          (2) The tentative budget and all supportive schedules and data shall be a public record
             604      available for inspection during business hours at the offices of the county clerk or auditor for at
             605      least 10 days prior to the public hearing on the adoption of a final budget.
             606          Section 24. Section 17-36-15 is amended to read:
             607           17-36-15. Adoption of budget -- Immunity.
             608          (1) (a) On or before December 31, 2014, a county of the second, third, fourth, fifth, or
             609      sixth class is not subject to the provisions of this section; and
             610          (b) on or after January 1, 2015, a county of the second, third, fourth, fifth, or sixth class
             611      is subject to the provisions of this section.
             612          (2) (a) On or before the last day of each fiscal period, the governing body by resolution
             613      shall adopt the budget [which, subject to further amendment, shall thereafter be].
             614          (b) A budget adopted in accordance with Subsection (2)(a) is, unless amended, in
             615      effect for the next fiscal period. [A]
             616          (c) The budget officer shall:
             617          (i) certify a copy of the final budget, and of any subsequent budget amendment


             618      [thereof, shall be certified by the budget officer and filed]; and
             619          (ii) file a copy with the state auditor not later than 30 days after [its adoption. A copy,
             620      similarly certified, shall be filed] the day on which the governing body adopts the budget.
             621          (d) The budget officer shall file a certified copy of the budget in the office of the
             622      budget officer for inspection by the public during business hours.
             623          (3) (a) Except as provided in Subsection (3)(b), a county officer or county employee
             624      may not file a legal action in state or federal court against the county, a department, or a county
             625      officer for any matter related to the following:
             626          (i) the adoption of a county budget;
             627          (ii) a county appropriation;
             628          (iii) a county personnel allocation; or
             629          (iv) a fund related to the county budget, a county appropriation, or a county personnel
             630      allocation.
             631          (b) A county or district attorney may enforce a procedural requirement that governs the
             632      adoption or approval of a budget in accordance with this chapter.
             633          Section 25. Section 17-36-15.1 is enacted to read:
             634          17-36-15.1. Adoption of budget.
             635          (1) This section does not apply to a county of the first class.
             636          (2) On or before the last day of each fiscal period, the governing body by resolution
             637      shall adopt the budget which, subject to further amendment, shall thereafter be in effect for the
             638      next fiscal period. A copy of the final budget, and of any subsequent amendment thereof, shall
             639      be certified by the budget officer and filed with the state auditor not later than 30 days after its
             640      adoption. A copy, similarly certified, shall be filed in the office of the budget officer for
             641      inspection by the public during business hours.
             642          Section 26. Section 17-36-20 is amended to read:
             643           17-36-20. Purchases or encumbrances by purchasing agent.
             644          [All purchases or all encumbrances]
             645          (1) (a) On or before December 31, 2014, a county of the second, third, fourth, fifth, or


             646      sixth class is not subject to the provisions of this section; and
             647          (b) on or after January 1, 2015, a county of the second, third, fourth, fifth, or sixth class
             648      is subject to the provisions of this section.
             649          (2) A person may not make a purchase or incur an encumbrance on behalf of [any] a
             650      county [shall be made or incurred only upon] unless that person acts in accordance with an
             651      order by, or approval of, the person duly authorized to act as purchasing agent for the county,
             652      except encumbrances or expenditures directly investigated and [reported by the county auditor
             653      and approved by the governing body] specifically approved by the executive or legislative
             654      body.
             655          (3) Unless otherwise provided by the governing body, the budget officer or [such] the
             656      budget officer's agents shall serve as a purchasing agent.
             657          Section 27. Section 17-36-20.1 is enacted to read:
             658          17-36-20.1. Purchases or encumbrances by purchasing agent.
             659          (1) This section does not apply to a county of the first class.
             660          (2) All purchases or all encumbrances on behalf of any county shall be made or
             661      incurred only upon an order or approval of the person duly authorized to act as purchasing
             662      agent for the county, except encumbrances or expenditures directly investigated and reported
             663      by the county auditor and approved by the governing body. Unless otherwise provided by the
             664      governing body, the budget officer or such officer's agent shall serve as purchasing agent.
             665          Section 28. Section 17-36-32 is amended to read:
             666           17-36-32. Operating and capital budget -- Expenditures.
             667          (1) (a) As used in this section, "operating and capital budget" means a plan of financial
             668      operation for an enterprise or other special fund embodying estimates of operating and
             669      nonoperating resources and expenses and other outlays for a fiscal period.
             670          (b) Except as otherwise expressly provided, "budget" or "budgets" and the procedures
             671      and controls relating to them in other sections of this act are not applicable to the operating and
             672      capital budgets provided in this section.
             673          (2) At or before the time that the governing body adopts budgets for the budgetary


             674      funds specified in Section 17-36-8 , the governing body shall adopt an operating and capital
             675      budget for the next fiscal period for:
             676          (a) each enterprise fund; and
             677          (b) any other special nonbudgetary fund for which operating and capital budgets are
             678      prescribed by the uniform system of budgeting, accounting, and reporting.
             679          (3) (a) The governing body shall adopt and administer the operating and capital budget
             680      in accordance with this Subsection (3).
             681          (b) At or before the first day of the next to last month of each fiscal period, the budget
             682      officer shall prepare for the next fiscal period on forms provided pursuant to Section 17-36-4 ,
             683      and file with the governing body a tentative operating and capital budget for:
             684          (i) each enterprise fund; and
             685          (ii) any other special fund that requires an operating and capital budget.
             686          (c) The tentative operating and capital budget shall be accompanied by a
             687      supplementary estimate of all capital projects or planned capital projects:
             688          (i) within the next fiscal period; and
             689          (ii) within the fiscal period immediately following the fiscal period described in
             690      Subsection (3)(c)(i).
             691          (d) (i) Subject to Subsection (3)(d)(ii), the budget officer shall prepare all estimates
             692      after review and consultation, if requested, with a department proposing a capital project.
             693          (ii) After complying with Subsection (3)(d)(i), the budget officer may revise any
             694      departmental estimate before it is filed with the governing body.
             695          (e) (i) Except as provided in Subsection (3)(e)(iv), if a governing body includes in a
             696      tentative budget, or an amendment to a budget, allocations or transfers between a utility
             697      enterprise fund and another fund that are not reasonable allocations of costs between the utility
             698      enterprise fund and the other fund, the governing body shall:
             699          (A) hold a public hearing;
             700          (B) prepare a written notice of the date, time, place, and purpose of the hearing, in
             701      accordance with Subsection (3)(e)(ii); and


             702          (C) subject to Subsection (3)(e)(iii), mail the notice to each utility enterprise fund
             703      customer at least seven days before the day of the hearing.
             704          (ii) The purpose portion of the written notice described in Subsection (3)(e)(i)(B) shall
             705      identify:
             706          (A) the utility enterprise fund from which money is being transferred;
             707          (B) the amount being transferred; and
             708          (C) the fund to which the money is being transferred.
             709          (iii) The governing body:
             710          (A) may print the written notice required under Subsection (3)(e)(i) on the utility
             711      enterprise fund customer's bill; and
             712          (B) shall include the written notice required under Subsection (3)(e)(i) as a separate
             713      notification mailed or transmitted with the utility enterprise fund customer's bill.
             714          (iv) The notice and hearing requirements in this Subsection (3)(e) are not required for
             715      an allocation or a transfer included in an original budget or in a subsequent budget amendment
             716      previously approved by the governing body for the current fiscal year.
             717          (f) (i) The governing body shall review the tentative operating and capital budget at any
             718      regular or special meeting called for that purpose.
             719          (ii) In accordance with Subsection (3)(f)(i), the governing body may make any changes
             720      to the tentative operating and capital budget that the governing body considers advisable.
             721          (iii) Before the close of the fiscal period, the governing body shall adopt an operating
             722      and capital budget for the next fiscal period.
             723          (g) (i) Upon final adoption by the governing body, the operating and capital budget
             724      shall be in effect for the budget period subject to amendment.
             725          (ii) The governing body shall:
             726          (A) certify a copy of the operating and capital budget for each fund with the budget
             727      officer; and
             728          (B) make a copy available to the public during business hours in the offices of the
             729      county auditor.


             730          (iii) The governing body shall file a copy of the operating and capital budget with the
             731      state auditor within 30 days after the day on which the operating and capital budget is adopted.
             732          (iv) The governing body may during the budget period amend the operating and capital
             733      budget of an enterprise or other special fund by resolution.
             734          (v) A copy of the operating and capital budget as amended shall be filed with the state
             735      auditor.
             736          (4) Any expenditure from an operating and capital budget shall conform to the
             737      requirements for budgets specified by Sections 17-36-20 [,] or 17-36-20.1 , as applicable, and
             738      17-36-22 , 17-36-23 , and 17-36-24 .
             739          Section 29. Section 17-36-43 is amended to read:
             740           17-36-43. Financial administration ordinance -- Purposes.
             741          (1) (a) On or before December 31, 2014, a county of the second, third, fourth, fifth, or
             742      sixth class is not subject to the provisions of this section; and
             743          (b) on or after January 1, 2015, a county of the second, third, fourth, fifth, or sixth class
             744      is subject to the provisions of this section.
             745          (2) The county legislative body, after consultation with the county auditor, may adopt a
             746      financial administration ordinance authorizing the county auditor, county executive, county
             747      manager, or [appointed administrator], in the case of county operated hospitals or mental health
             748      districts, an appointed administrator, to act as the financial officer for the purpose of approving:
             749          [(1)] (a) payroll checks, if the checks are prepared in accordance with a salary schedule
             750      established in a personnel ordinance or resolution; or
             751          [(2)] (b) routine expenditures, such as utility bills, payroll-related expenses, supplies,
             752      materials, and payments on county-approved contracts and capital expenditures which are
             753      referenced in the budget document and approved by an appropriation resolution adopted for the
             754      current fiscal year.
             755          Section 30. Section 17-36-43.1 is enacted to read:
             756          17-36-43.1. Financial administration ordinance -- Purposes.
             757          (1) This section does not apply to a county of the first class.


             758          (2) The county legislative body, after consultation with the county auditor, may adopt a
             759      financial administration ordinance authorizing the county auditor, or appointed administrator in
             760      the case of county operated hospitals or mental health districts to act as the financial officer for
             761      the purpose of approving:
             762          (a) payroll checks, if the checks are prepared in accordance with a salary schedule
             763      established in a personnel ordinance or resolution; or
             764          (b) routine expenditures, such as utility bills, payroll-related expenses, supplies,
             765      materials, and payments on county-approved contracts and capital expenditures, which are
             766      referenced in the budget document and approved by an appropriation resolution adopted for the
             767      current fiscal year.
             768          Section 31. Section 17-36-44 is amended to read:
             769           17-36-44. Financial administration ordinance -- Required provisions.
             770          The financial administration ordinance, adopted pursuant to Section 17-36-43 [,] or
             771      17-36-43.1 , as applicable, shall provide:
             772          (1) a maximum amount over which purchases may not be made without the approval
             773      of the county executive;
             774          (2) that the financial officer be bonded for a reasonable amount; and
             775          (3) any other provisions the county legislative body considers advisable.
             776          Section 32. Section 17-50-401 is amended to read:
             777           17-50-401. Review of claims by county executive -- Auditor review -- Attorney
             778      review -- Claim requirements -- Approval or disapproval of claim -- Written explanation
             779      of claim process.
             780          (1) (a) On or before December 31, 2014, a county of the second, third, fourth, fifth, or
             781      sixth class is not subject to the provisions of this section; and
             782          (b) on or after January 1, 2015, a county of the second, third, fourth, fifth, or sixth class
             783      is subject to the provisions of this section.
             784          [(1)] (2) Subject to Subsection [(3)] (4), each county executive shall review each claim,
             785      as defined in Section 17-19a-102 , against the county and disapprove or, if payment appears to


             786      the county executive to be just, lawful, and properly due and owing, approve the claim.
             787          [(2)] (3) Upon receiving a notice of claim under Section 63G-7-401 , the county clerk
             788      shall deliver the notice of claim to the county executive.
             789          [(3)] (4) (a) The county executive shall forward all claims regarding liability or
             790      attorney fees to the county attorney, or, in a county that has a district attorney but not a county
             791      attorney, to the district attorney for the attorney's review and recommendation to the county
             792      executive regarding liability and payment.
             793          (b) Except as provided in Section 17-50-405 , the county executive shall forward all
             794      claims requesting payment for goods or services to the county auditor for the auditor's review
             795      and recommendation, subject to Subsection (8), to the county executive.
             796          [(4)] (5) Each claim for goods or services against a county shall:
             797          (a) itemize the claim, giving applicable names, dates, and particular goods provided or
             798      services rendered;
             799          (b) if the claim is for service of process, state the character of process served, upon
             800      whom served, the number of days engaged, and the number of miles traveled;
             801          (c) be duly substantiated as to its correctness and as to the fact that it is justly due;
             802          (d) if the claim is for materials furnished, state to whom the materials were furnished,
             803      by whom ordered, and the quantity and price agreed upon; and
             804          (e) be presented to the county executive within a year after the last item of the account
             805      or credit accrued.
             806          [(5)] (6) If the county executive refuses to hear or consider a claim because it is not
             807      properly made out, the county executive shall cause notice of the refusal to be given to the
             808      claimant or the claimant's agent and shall allow a reasonable amount of time for the claim to be
             809      properly itemized and substantiated.
             810          [(6)] (7) Each county shall prepare and make available to a person submitting or
             811      intending to submit a claim under this part a written explanation, in simple and easy to
             812      understand language, of how to submit a claim to the county and of the county's process for
             813      receiving, reviewing, and deciding a claim.


             814          (8) Upon receiving a claim in accordance with Subsection (4)(b), the county auditor
             815      shall:
             816          (a) (i) investigate, examine, review, and inspect the claim; and
             817          (ii) (A) recommend that the county executive approve or reject the claim; and
             818          (B) endorse the recommendation;
             819          (b) after completing the investigation, examination, and inspection, report the claim
             820      and the recommendation described in Subsection (8)(a)(ii) to the county executive; and
             821          (c) keep a complete record of the claim, the claim recommendation, the reasons for the
             822      recommendation, and the county executive's final action as described in Subsection (9).
             823          (9) After receiving the county or district attorney's recommendation in accordance with
             824      Subsection (4)(a), or the county auditor's recommendation in accordance with Subsection
             825      (4)(b), the county executive shall decide whether to approve or reject a claim.
             826          (10) (a) The county auditor shall pay, subject to Subsection (10)(b), a claim approved
             827      by the county executive in accordance with Subsection (9) by:
             828          (i) a warrant drawn by the auditor on the county treasurer in favor of the person entitled
             829      to payment; or
             830          (ii) a county check or other payment mechanism as may be adopted in accordance with
             831      Chapter 36, Uniform Fiscal Procedures Act for Counties.
             832          (b) The county auditor may not pay a claim against the county unless:
             833          (i) the auditor:
             834          (A) receives from the county executive a certified list described in Subsection
             835      17-20-1.7 (4); and
             836          (B) has complied with the recommendation and other requirements of Subsection (8);
             837      and
             838          (ii) the county executive has approved the claim in accordance with Subsection (9).
             839          [(7)] (11) Nothing in this section may be construed to modify the requirements of
             840      Section 63G-7-401 .
             841          Section 33. Section 17-50-401.1 is enacted to read:


             842          17-50-401.1. Review of claims by county executive -- Auditor review -- Attorney
             843      review -- Claim requirements -- Approval or disapproval of claim -- Written explanation
             844      of claim process.
             845          (1) This section does not apply to a county of the first class.
             846          (2) Subject to Subsection (4), each county executive shall review each claim against
             847      the county and disapprove or, if payment appears to the county executive to be just, lawful, and
             848      properly due and owing, approve the claim.
             849          (3) Upon receiving a notice of claim under Section 63G-7-401 , the county clerk shall
             850      deliver the notice of claim to the county executive.
             851          (4) (a) The county executive shall forward all claims regarding liability to the county
             852      attorney, or, in a county that has a district attorney but not a county attorney, to the district
             853      attorney for the attorney's review and recommendation to the county executive regarding
             854      liability and payment.
             855          (b) Except as provided in Section 17-50-405 , the county executive shall forward all
             856      claims requesting payment for goods or services to the county auditor for the auditor's review
             857      and recommendation to the county executive.
             858          (5) Each claim for goods or services against a county shall:
             859          (a) itemize the claim, giving applicable names, dates, and particular goods provided or
             860      services rendered;
             861          (b) if the claim is for service of process, state the character of process served, upon
             862      whom served, the number of days engaged, and the number of miles traveled;
             863          (c) be duly substantiated as to its correctness and as to the fact that it is justly due;
             864          (d) if the claim is for materials furnished, state to whom the materials were furnished,
             865      by whom ordered, and the quantity and price agreed upon; and
             866          (e) be presented to the county executive within a year after the last item of the account
             867      or credit accrued.
             868          (6) If the county executive refuses to hear or consider a claim because it is not properly
             869      made out, the county executive shall cause notice of the refusal to be given to the claimant or


             870      the claimant's agent and shall allow a reasonable amount of time for the claim to be properly
             871      itemized and substantiated.
             872          (7) Each county shall prepare and make available to a person submitting or intending to
             873      submit a claim under this part a written explanation, in simple and easy to understand language,
             874      of how to submit a claim to the county and of the county's process for receiving, reviewing, and
             875      deciding a claim.
             876          (8) Nothing in this section may be construed to modify the requirements of Section
             877      63G-7-401 .
             878          Section 34. Section 17-52-101 is amended to read:
             879           17-52-101. Definitions.
             880          As used in this chapter:
             881          (1) "Appointment council" means a group of persons consisting of:
             882          (a) a resident of the county in which the optional plan is proposed, designated by a
             883      majority of all state senators and representatives whose districts include any part of the county
             884      in which the optional plan is proposed;
             885          (b) a resident of the county in which the optional plan is proposed, designated by the
             886      county legislative body;
             887          (c) a resident of the county in which the optional plan is proposed, designated by the
             888      petition sponsors; and
             889          (d) two other residents of the county in which the optional plan is proposed, designated
             890      by majority vote of the three other members of the appointment council.
             891          (2) "Optional plan" means a plan establishing an alternate form of government for a
             892      county as provided in Section 17-52-401 or 17-52-401.1 , as applicable.
             893          (3) "Reasonable notice" means, at a minimum:
             894          (a) publication:
             895          (i) (A) in a newspaper of general circulation within the county at least once a week for
             896      at least two consecutive weeks ending no more than 10 and no fewer than three days before the
             897      event that is the subject of the notice; or


             898          (B) if there is no newspaper of general circulation within the county, posting at least
             899      one notice per 1,000 population within the county, for at least a week ending no more than
             900      three days before the event that is the subject of the notice, at locations throughout the county
             901      that are most likely to give actual notice to county residents; and
             902          (ii) in accordance with Section 45-1-101 for two weeks before the event that is the
             903      subject of the notice; and
             904          (b) if the county has an Internet home page, posting an electronic notice on the Internet
             905      for at least seven days immediately before the event that is the subject of the notice.
             906          (4) "Study committee" means a group of persons:
             907          (a) appointed under Section 17-52-301 ; and
             908          (b) charged with the duties provided in Section 17-52-303 .
             909          Section 35. Section 17-52-401 is amended to read:
             910           17-52-401. Contents of proposed optional plan.
             911          (1) (a) On or before December 31, 2014, a county of the second, third, fourth, fifth, or
             912      sixth class is not subject to the provisions of this section; and
             913          (b) on or after January 1, 2015, a county of the second, third, fourth, fifth, or sixth class
             914      is subject to the provisions of this section.
             915          [(1)] (2) Each optional plan proposed under this chapter:
             916          (a) shall propose the adoption of one of the forms of county government listed in
             917      Subsection 17-52-402 (1)(a);
             918          (b) shall contain detailed provisions relating to the transition from the existing form of
             919      county government to the form proposed in the optional plan, including provisions relating to
             920      the:
             921          (i) election or appointment of officers specified in the optional plan for the new form of
             922      county government;
             923          (ii) retention, elimination, or combining of existing offices and, if an office is
             924      eliminated, the division or department of county government responsible for performing the
             925      duties of the eliminated office;


             926          (iii) continuity of existing ordinances and regulations;
             927          (iv) continuation of pending legislative, administrative, or judicial proceedings;
             928          (v) making of interim and temporary appointments; and
             929          (vi) preparation, approval, and adjustment of necessary budget appropriations;
             930          (c) shall specify the date it is to become effective if adopted, which may not be earlier
             931      than the first day of January next following the election of officers under the new plan; and
             932          (d) notwithstanding any other provision of this title and except with respect to an
             933      optional plan that proposes the adoption of the county commission or expanded county
             934      commission form of government, with respect to the county budget[: (i) may provide that the
             935      county auditor's role is to be the budget officer, to project county revenues, and to prepare a
             936      tentative budget to present to the county executive; and (ii)] shall provide that the county
             937      executive's role is to prepare and present a proposed budget to the county legislative body, and
             938      the county legislative body's role is to adopt a final budget.
             939          [(2)] (3) Subject to Subsection [(3)] (4), an optional plan may include provisions that
             940      are considered necessary or advisable to the effective operation of the proposed optional plan.
             941          [(3)] (4) An optional plan may not include any provision that is inconsistent with or
             942      prohibited by the Utah Constitution or any statute.
             943          [(4)] (5) Each optional plan proposing to change the form of government to a form
             944      under Section 17-52-504 or 17-52-505 shall:
             945          (a) provide for the same executive and legislative officers as are specified in the
             946      applicable section for the form of government being proposed by the optional plan;
             947          (b) provide for the election of the county council;
             948          (c) specify the number of county council members, which shall be an odd number from
             949      three to nine;
             950          (d) specify whether the members of the county council are to be elected from districts,
             951      at large, or by a combination of at large and by district;
             952          (e) specify county council members' qualifications and terms and whether the terms are
             953      to be staggered;


             954          (f) contain procedures for filling vacancies on the county council, consistent with the
             955      provisions of Section 20A-1-508 ; and
             956          (g) state the initial compensation, if any, of county council members and procedures for
             957      prescribing and changing compensation.
             958          (5) Each optional plan proposing to change the form of government to the county
             959      commission form under Section 17-52-501 or the expanded county commission form under
             960      Section 17-52-502 shall specify:
             961          (a) (i) for the county commission form of government, that the county commission
             962      shall have three members; or
             963          (ii) for the expanded county commission form of government, whether the county
             964      commission shall have five or seven members;
             965          (b) the terms of office for county commission members and whether the terms are to be
             966      staggered;
             967          (c) whether members of the county commission are to be elected from districts, at
             968      large, or by a combination of at large and from districts; and
             969          (d) if any members of the county commission are to be elected from districts, the
             970      district residency requirements for those commission members.
             971          Section 36. Section 17-52-401.1 is enacted to read:
             972          17-52-401.1. Contents of proposed optional plan.
             973          (1) This section does not apply to a county of the first class.
             974          (2) Each optional plan proposed under this chapter:
             975          (a) shall propose the adoption of one of the forms of county government listed in
             976      Subsection 17-52-402 (1)(a);
             977          (b) shall contain detailed provisions relating to the transition from the existing form of
             978      county government to the form proposed in the optional plan, including provisions relating to
             979      the:
             980          (i) election or appointment of officers specified in the optional plan for the new form of
             981      county government;


             982          (ii) retention, elimination, or combining of existing offices and, if an office is
             983      eliminated, the division or department of county government responsible for performing the
             984      duties of the eliminated office;
             985          (iii) continuity of existing ordinances and regulations;
             986          (iv) continuation of pending legislative, administrative, or judicial proceedings;
             987          (v) making of interim and temporary appointments; and
             988          (vi) preparation, approval, and adjustment of necessary budget appropriations;
             989          (c) shall specify the date it is to become effective if adopted, which may not be earlier
             990      than the first day of January next following the election of officers under the new plan; and
             991          (d) notwithstanding any other provision of this title and except with respect to an
             992      optional plan that proposes the adoption of the county commission or expanded county
             993      commission form of government, with respect to the county budget:
             994          (i) may provide that the county auditor's role is to be the budget officer, to project
             995      county revenues, and to prepare a tentative budget to present to the county executive; and
             996          (ii) shall provide that the county executive's role is to prepare and present a proposed
             997      budget to the county legislative body, and the county legislative body's role is to adopt a final
             998      budget.
             999          (3) Subject to Subsection (4), an optional plan may include provisions that are
             1000      considered necessary or advisable to the effective operation of the proposed optional plan.
             1001          (4) An optional plan may not include any provision that is inconsistent with or
             1002      prohibited by the Utah Constitution or any statute.
             1003          (5) Each optional plan proposing to change the form of government to a form under
             1004      Section 17-52-504 or 17-52-505 shall:
             1005          (a) provide for the same executive and legislative officers as are specified in the
             1006      applicable section for the form of government being proposed by the optional plan;
             1007          (b) provide for the election of the county council;
             1008          (c) specify the number of county council members, which shall be an odd number from
             1009      three to nine;


             1010          (d) specify whether the members of the county council are to be elected from districts,
             1011      at large, or by a combination of at large and by district;
             1012          (e) specify county council members' qualifications and terms and whether the terms are
             1013      to be staggered;
             1014          (f) contain procedures for filling vacancies on the county council, consistent with the
             1015      provisions of Section 20A-1-508 ; and
             1016          (g) state the initial compensation, if any, of county council members and procedures for
             1017      prescribing and changing compensation.
             1018          (6) Each optional plan proposing to change the form of government to the county
             1019      commission form under Section 17-52-501 or the expanded county commission form under
             1020      Section 17-52-502 shall specify:
             1021          (a) (i) for the county commission form of government, that the county commission
             1022      shall have three members; or
             1023          (ii) for the expanded county commission form of government, whether the county
             1024      commission shall have five or seven members;
             1025          (b) the terms of office for county commission members and whether the terms are to be
             1026      staggered;
             1027          (c) whether members of the county commission are to be elected from districts, at
             1028      large, or by a combination of at large and from districts; and
             1029          (d) if any members of the county commission are to be elected from districts, the
             1030      district residency requirements for those commission members.
             1031          Section 37. Section 17-52-403 is amended to read:
             1032           17-52-403. Adoption of optional plan -- Effect of adoption.
             1033          (1) If a proposed optional plan is approved at an election held under Section
             1034      17-52-206 :
             1035          (a) the proposed optional plan becomes effective according to its terms and, subject to
             1036      Subsection 17-52-401 [(1)(c)](2)(c) or 17-52-401.1 (2)(c), as applicable, at the time specified in
             1037      it, is public record open to inspection by the public, and is judicially noticeable by all courts;


             1038          (b) the county clerk shall, within 10 days of the canvass of the election, file with the
             1039      lieutenant governor a copy of the optional plan, certified by the clerk to be a true and correct
             1040      copy;
             1041          (c) all public officers and employees shall cooperate fully in making the transition
             1042      between forms of county government; and
             1043          (d) the county legislative body may enact and enforce necessary ordinances to bring
             1044      about an orderly transition to the new form of government, including any transfer of power,
             1045      records, documents, properties, assets, funds, liabilities, or personnel that are consistent with
             1046      the approved optional plan and necessary or convenient to place it into full effect.
             1047          (2) Adoption of an optional plan changing only the form of county government without
             1048      adopting one of the structural forms under Chapter 35b, Part 3, Structural Forms of County
             1049      Government, does not alter or affect the boundaries, organization, powers, duties, or functions
             1050      of any:
             1051          (a) school district;
             1052          (b) justice court;
             1053          (c) local district under Title 17B, Limited Purpose Local Government Entities - Local
             1054      Districts;
             1055          (d) special service district under Title 17D, Chapter 1, Special Service District Act;
             1056          (e) city or town; or
             1057          (f) entity created by an interlocal agreement under Title 11, Chapter 13, Interlocal
             1058      Cooperation Act.
             1059          (3) After the adoption of an optional plan, the county remains vested with all powers
             1060      and duties vested generally in counties by statute.
             1061          Section 38. Section 17-53-212 is amended to read:
             1062           17-53-212. Examination and audit of accounts.
             1063          (1) A county legislative body may examine and audit the accounts of all officers having
             1064      the care, management, collection, or disbursement of money belonging to the county or
             1065      appropriated by law or otherwise for its use and benefit.


             1066          (2) Nothing in this section may be construed to affect a county auditor's authority under
             1067      Chapter 19a, County Auditor.
             1068          Section 39. Section 17-53-303 is amended to read:
             1069           17-53-303. Examination and audit of accounts.
             1070          (1) The county executive may examine and audit the accounts of all officers having the
             1071      care, management, collection, or disbursement of money belonging to the county or
             1072      appropriated by law or otherwise for its use and benefit.
             1073          (2) Nothing in this section may be construed to affect a county auditor's authority under
             1074      Chapter 19a, County Auditor.
             1075          Section 40. Section 20A-7-101 is amended to read:
             1076           20A-7-101. Definitions.
             1077          As used in this chapter:
             1078          (1) "Budget officer" means:
             1079          (a) (i) for a county of the first class, the person designated as budget officer in Section
             1080      [ 17-19-19 ;] 17-19a-203 ; or
             1081          (ii) for a county not described in Subsection (1)(a)(i), a person designated as budget
             1082      officer in Section 17-19-19 ;
             1083          (b) for a city, the person designated as budget officer in Subsection 10-6-106 (5); or
             1084          (c) for a town, the town council.
             1085          (2) "Certified" means that the county clerk has acknowledged a signature as being the
             1086      signature of a registered voter.
             1087          (3) "Circulation" means the process of submitting an initiative or referendum petition
             1088      to legal voters for their signature.
             1089          (4) "Final fiscal impact statement" means a financial statement prepared after voters
             1090      approve an initiative that contains the information required by Subsection 20A-7-202.5 (2) or
             1091      20A-7-502.5 (2).
             1092          (5) "Initial fiscal impact estimate" means a financial statement prepared according to
             1093      the terms of Section 20A-7-202.5 or 20A-7-502.5 after the filing of an application for an


             1094      initiative petition.
             1095          (6) "Initiative" means a new law proposed for adoption by the public as provided in
             1096      this chapter.
             1097          (7) "Initiative packet" means a copy of the initiative petition, a copy of the proposed
             1098      law, and the signature sheets, all of which have been bound together as a unit.
             1099          (8) "Legal signatures" means the number of signatures of legal voters that:
             1100          (a) meet the numerical requirements of this chapter; and
             1101          (b) have been certified and verified as provided in this chapter.
             1102          (9) "Legal voter" means a person who:
             1103          (a) is registered to vote; or
             1104          (b) becomes registered to vote before the county clerk certifies the signatures on an
             1105      initiative or referendum petition.
             1106          (10) "Local attorney" means the county attorney, city attorney, or town attorney in
             1107      whose jurisdiction a local initiative or referendum petition is circulated.
             1108          (11) "Local clerk" means the county clerk, city recorder, or town clerk in whose
             1109      jurisdiction a local initiative or referendum petition is circulated.
             1110          (12) (a) "Local law" includes an ordinance, resolution, master plan, and any
             1111      comprehensive zoning regulation adopted by ordinance or resolution.
             1112          (b) "Local law" does not include an individual property zoning decision.
             1113          (13) "Local legislative body" means the legislative body of a county, city, or town.
             1114          (14) "Local obligation law" means a local law passed by the local legislative body
             1115      regarding the issuance of a bond, note, lease, finance agreement, or other similar obligation.
             1116          (15) "Measure" means a proposed constitutional amendment, an initiative, or
             1117      referendum.
             1118          (16) "Referendum" means a process by which a law passed by the Legislature or by a
             1119      local legislative body is submitted or referred to the voters for their approval or rejection.
             1120          (17) "Referendum packet" means a copy of the referendum petition, a copy of the law
             1121      being submitted or referred to the voters for their approval or rejection, and the signature


             1122      sheets, all of which have been bound together as a unit.
             1123          (18) (a) "Signature" means a holographic signature.
             1124          (b) "Signature" does not mean an electronic signature.
             1125          (19) "Signature sheets" means sheets in the form required by this chapter that are used
             1126      to collect signatures in support of an initiative or referendum.
             1127          (20) "Sponsors" means the legal voters who support the initiative or referendum and
             1128      who sign the application for petition copies.
             1129          (21) "Sufficient" means that the signatures submitted in support of an initiative or
             1130      referendum petition have been certified and verified as required by this chapter.
             1131          (22) "Verified" means acknowledged by the person circulating the petition as required
             1132      in Sections 20A-7-205 and 20A-7-305 .
             1133          Section 41. Section 63I-2-217 is amended to read:
             1134           63I-2-217. Repeal dates -- Title 17.
             1135          (1) Subsection 17-8-7 (2), the language that states "Sections 17-19-1 to 17-19-28 and"
             1136      and ", as applicable," is repealed January 1, 2015.
             1137          (2) Title 17, Chapter 19, County Auditor, is repealed January 1, 2015.
             1138          (3) Subsection 17-24-1 (4)(b), the language that states ", as applicable, Sections
             1139      17-19-1 , 17-19-3 , and 17-19-5 or" is repealed January 1, 2015.
             1140          (4) Subsection 17-24-4 (2), the language that states ", as applicable, Subsection
             1141      17-19-3 (3)(b) or" is repealed January 1, 2015.
             1142          (5) Subsection 17-27a-305 (2) is repealed July 1, 2013.
             1143          (6) (a) Subsection 17-36-3 (5)(a), the language that states "for a county of the second,
             1144      third, fourth, fifth, or sixth class, the county auditor, county clerk, or county executive as
             1145      provided in Subsection 17-19-19 (1); or" is repealed January 1, 2015.
             1146          (b) Subsection 17-36-3 (5)(b), the language that states "for a county of the first class," is
             1147      repealed January 1, 2015.
             1148          (c) Subsection 17-36-3 (7), the language that states "17-19-3," and ", or 17-24-1.1 , as
             1149      applicable" is repealed January 1, 2015.


             1150          (7) Subsection 17-36-9 (1)(a)(iii), the language that states "17-36-10.1, as applicable,
             1151      or" is repealed January 1, 2015.
             1152          (8) Subsection 17-36-10 (1), the language that states the following is repealed January
             1153      1, 2015:
             1154          "(1)(a) On or before December 31, 2014, a county of the second, third, fourth, fifth, or
             1155      sixth class is not subject to the provisions of this section; and
             1156          (b) on or after January 1, 2015, a county of the second, third, fourth, fifth, or sixth class
             1157      is subject to the provisions of this section.".
             1158          (9) Section 17-36-10.1 is repealed January 1, 2015.
             1159          (10) Subsection 17-36-11 (1), the language that states the following is repealed January
             1160      1, 2015:
             1161          "(1)(a) On or before December 31, 2014, a county of the second, third, fourth, fifth, or
             1162      sixth class is not subject to the provisions of this section; and
             1163          (b) on or after January 1, 2015, a county of the second, third, fourth, fifth, or sixth class
             1164      is subject to the provisions of this section.".
             1165          (11) Section 17-36-11.1 is repealed January 1, 2015.
             1166          (12) Subsection 17-36-15 (1), the language that states the following is repealed January
             1167      1, 2015:
             1168          "(1)(a) On or before December 31, 2014, a county of the second, third, fourth, fifth, or
             1169      sixth class is not subject to the provisions of this section; and
             1170          (b) on or after January 1, 2015, a county of the second, third, fourth, fifth, or sixth class
             1171      is subject to the provisions of this section.".
             1172          (13) Section 17-36-15.1 is repealed January 1, 2015.
             1173          (14) Subsection 17-36-20 (1), the language that states the following is repealed January
             1174      1, 2015:
             1175          "(1)(a) On or before December 31, 2014, a county of the second, third, fourth, fifth, or
             1176      sixth class is not subject to the provisions of this section; and
             1177          (b) on or after January 1, 2015, a county of the second, third, fourth, fifth, or sixth class


             1178      is subject to the provisions of this section.".
             1179          (15) Section 17-36-20.1 is repealed January 1, 2015.
             1180          (l6) Subsection 17-36-32 (4), the language that states "or 17-36-20.1 , as applicable,
             1181      and" is repealed January 1, 2015.
             1182          (17) Subsection 17-36-43 (1), the language that states the following is repealed January
             1183      1, 2015:
             1184          "(1)(a) On or before December 31, 2014, a county of the second, third, fourth, fifth, or
             1185      sixth class is not subject to the provisions of this section; and
             1186          (b) on or after January 1, 2015, a county of the second, third, fourth, fifth, or sixth class
             1187      is subject to the provisions of this section.".
             1188          (18) Section 17-36-43.1 is repealed January 1, 2015.
             1189          (19) Section 17-36-44 , the language that states "or 17-36-43.1 , as applicable" is
             1190      repealed January 1, 2015.
             1191          (20) Subsection 17-50-401 (1), the language that states the following is repealed
             1192      January 1, 2015:
             1193          "(1)(a) On or before December 31, 2014, a county of the second, third, fourth, fifth, or
             1194      sixth class is not subject to the provisions of this section; and
             1195          (b) on or after January 1, 2015, a county of the second, third, fourth, fifth, or sixth class
             1196      is subject to the provisions of this section.".
             1197          (21) Section 17-50-401.1 is repealed January 1, 2015.
             1198          (22) Subsection 17-52-101 (2), the language that states "or 17-52-401.1 , as applicable"
             1199      is repealed January 1, 2015.
             1200          (23) Subsection 17-52-401 (1), the language that states the following is repealed
             1201      January 1, 2015:
             1202          "(1)(a) On or before December 31, 2014, a county of the second, third, fourth, fifth, or
             1203      sixth class is not subject to the provisions of this section; and
             1204          (b) on or after January 1, 2015, a county of the second, third, fourth, fifth, or sixth class
             1205      is subject to the provisions of this section.".


             1206          (24) Section 17-52-401.1 is repealed January 1, 2015.
             1207          (25) Subsection 17-52-403 (1)(a), the language that states "or 17-52-401.1 (2)(c), as
             1208      applicable" is repealed January 1, 2015.
             1209          (26) On January 1, 2015, when making the changes in this section, the Office of
             1210      Legislative Research and General Counsel shall:
             1211          (a) in addition to its authority under Subsection 36-12-12 (3), make corrections
             1212      necessary to ensure that sections and subsections identified in this section are complete
             1213      sentences and accurately reflect the office's perception of the Legislature's intent; and
             1214          (b) identify the text of the affected sections and subsections based upon the section and
             1215      subsection numbers used in this bill.
             1216          Section 42. Section 63I-2-220 is amended to read:
             1217           63I-2-220. Repeal dates, Title 20A.
             1218          (1) Section 20A-2-107.5 is repealed July 1, 2013.
             1219          (2) Section 20A-3-704 is repealed January 1, 2016.
             1220          (3) (a) Subsection 20A-7-101 (1)(a)(i), the language that states "of the first class" and ";
             1221      or" is repealed January 1, 2015.
             1222          (b) Subsection 20A-7-101 (1)(a)(ii), the language that states "for a county not described
             1223      in Subsection (1)(a)(i), a person designated as budget officer in Section 17-19-19 " is repealed
             1224      January 1, 2015.
             1225          Section 43. Section 63I-2-277 is amended to read:
             1226           63I-2-277. Repeal dates, Title 77.
             1227          (1) Section 77-2a-3.1 is repealed June 30, 2008.
             1228          (2) Subsection 77-32-304.5 (2)(d)(i), the language that states "or 17-50-401.1 , as
             1229      applicable" is repealed January 1, 2015.
             1230          Section 44. Section 77-32-304.5 is amended to read:
             1231           77-32-304.5. Reasonable compensation for defense counsel for indigents.
             1232          (1) This section does not apply to any attorney:
             1233          (a) under contract with the county or municipality for defense of an indigent person;


             1234          (b) in the legal defender organization, legal aid agency, law firm, or public defender
             1235      association with which that attorney is professionally associated; or
             1236          (c) who is an employee of a county legal defender's office.
             1237          (2) (a) The county or municipality shall pay reasonable compensation to any attorney
             1238      assigned by the court under Subsection 77-32-306 at the conclusion of the representation or any
             1239      segment of the representation, as provided in Subsections (2)(b), (c), (d), and (e):
             1240          (i) before the district or justice courts, including interlocutory appeals; and
             1241          (ii) before the appellate court on a first appeal of right.
             1242          (b) The legislative body of each county and municipality shall establish and annually
             1243      review guidelines for the rate of compensation, taking into account:
             1244          (i) the nature and complexity of the case;
             1245          (ii) the competency and years of experience in criminal defense of the assigned
             1246      attorney;
             1247          (iii) the adjusted net hourly rate incurred by the county or municipality for a prosecutor
             1248      or public defender of equivalent experience and competency; and
             1249          (iv) the prevailing rates within the judicial district for comparable services.
             1250          (c) If the legislative body of a county or municipality does not establish the rate
             1251      guidelines, the rate of compensation shall be determined by the trial judge or a judge other than
             1252      the trial judge if requested by:
             1253          (i) the assigned attorney; or
             1254          (ii) the county or municipality.
             1255          (d) If the assigned attorney disagrees with the amount of compensation paid or
             1256      contemplated for payment by the county or municipality, the assigned attorney shall
             1257      nonetheless continue to represent the indigent defendant and may file a claim against:
             1258          (i) the county pursuant to Section 17-50-401 or 17-50-401.1 , as applicable, in which
             1259      event the period for a denial by the county shall be 20 days; or
             1260          (ii) the municipality pursuant to Title 10, Chapter 6, Uniform Fiscal Procedures Act for
             1261      Utah Cities.


             1262          (e) In determining the reasonable compensation to be paid to defense counsel under
             1263      Subsections (2)(c) and (d), the court shall consider the factors contained in Subsections
             1264      (2)(b)(i) through (iv).
             1265          (f) The total compensation in a noncapital case may not, without prior court approval
             1266      following a hearing, exceed:
             1267          (i) $3,500 for each assigned attorney in a case in which one or more felonies is
             1268      charged;
             1269          (ii) $1,000 for each assigned attorney in a case in which only misdemeanors or lesser
             1270      offenses are charged; or
             1271          (iii) $2,500 for each assigned attorney in the representation of an indigent in an
             1272      appellate court on a first appeal of right.
             1273          Section 45. Effective date.
             1274          If approved by two-thirds of all the members elected to each house, this bill takes effect
             1275      upon approval by the governor, or the day following the constitutional time limit of Utah
             1276      Constitution Article VII, Section 8, without the governor's signature, or in the case of a veto,
             1277      the date of veto override.
             1278          Section 46. Revisor instructions.
             1279          The Legislature intends that the Office of Legislative Research and General Counsel, in
             1280      preparing the Utah Code database for publication, replace the language in Subsection
             1281      63I-2-217 (26)(b) from "this bill" with the bill's designated chapter number in the Laws of Utah.


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