(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 finance officer 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 63, Fiscal Authority and Processes.
(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 finance officer 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), 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 finance officer shall notify the county treasurer and county executive:
(i) as described in Subsection (3), of the amount and payee of all payments made by check or other payment mechanism;
(ii) as described in Subsection (3), the date of and number assigned to a check or other payment mechanism; and
(iii) the aggregate amount of a contemporaneous payment.
(3) For a remuneration issued by the county finance officer, the finance officer shall:
(a) number each remuneration consecutively, commencing annually on the first day of January; and
(b) state on the remuneration:
(i) the number of the remuneration;
(ii) the date of payment;
(iii) the amount of the payment made;
(iv) the name of the person to whom payable; and
(v) the purpose for which the remuneration was made.
(4) The county finance officer shall dispose of a payment not presented for collection in accordance with Title 67, Chapter 4a, Revised Uniform Unclaimed Property Act.