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(1)
(a) Subject to Subsection (1)(b), if a debt or demand against a county is fixed by law, the debt or demand shall be paid by:
(i) subject to Subsection (2)(a), a warrant drawn by the county auditor or the county treasurer; or
(ii) subject to Subsection (2)(b), a check or other payment mechanism as may be adopted in accordance with Chapter 36, Uniform Fiscal Procedures Act for Counties.
(b) Subsection (1)(a) does not apply to a debt or demand against the county that is, in accordance with law, audited by another person or tribunal.
(2)
(a) The county auditor shall:
(i) distinctly specify on a warrant the liability for which the warrant is made and when the liability accrued; and
(ii) notify the county treasurer:
(A) as described in Subsection (3)(b), of the date, amount, payee of, and number assigned to a warrant; and
(B) of the aggregate amount of all contemporaneous payments by warrant.
(b) The county auditor shall notify the county treasurer and county executive:
(i) as described in Subsection (3)(b), of the amount and payee of all payments made by check or other payment mechanism;
(ii) as described in Subsection (3)(b), the date of and number assigned to a check or other payment mechanism; and
(iii) the aggregate amount of a contemporaneous payment.
(3)
(a) As used in this Subsection (3), "remuneration" means a warrant, check, or other payment mechanism.
(b) For a remuneration issued by the county auditor, the auditor shall:
(i) number each remuneration consecutively, commencing annually on the first day of January; and
(ii) state on the remuneration:
(A) the number of the remuneration;
(B) the date of payment;
(C) the amount of the payment made;
(D) the name of the person to whom payable; and
(E) the purpose for which the remuneration was made.
(4) The county auditor shall dispose of a payment not presented for collection in accordance with Title 67, Chapter 4a, Revised Uniform Unclaimed Property Act.
(5) The county legislative body may delegate by ordinance the processing of payments and warrants in accordance with Section 17-19a-205.