Utah Code § 10-5-123

(1) Except to the extent that the town clerk's financial duties and responsibilities are performed by a director of finance appointed pursuant to a resolution or ordinance adopted under Subsection 10-6-157(1), the town clerk shall: (a) maintain the general books for each fund of the town and all subsidiary records relating to each fund, including a list of the outstanding bonds, their purpose, amount, terms, date, and place payable; and (b) (i) pre-audit each claim and demand against the town before it is allowed; (ii) prepare the necessary check in payment of the claim or demand; and (iii) certify on the check copy that: (A) the claim or demand has been pre-audited and documented; (B) the claim or demand has been directly approved by the council; (C) the claim or demand is within the lawful debt limit of the town; and (D) the claim or demand does not overexpend the appropriate departmental budget established by the legislative body. (2) If a town is required by law to receive bids for purchases, construction, repairs, or any other purpose requiring the expenditure of funds, the town shall keep on file all bids received, together with proof of advertisement by publication or otherwise, for: (a) at least three years following the letting of any contract pursuant to those bids; or (b) three years following the first advertisement for the bids, if all bids pursuant to that advertisement are rejected.