Utah Code § 10-6-107
This is the official text of Utah Code § 10-6-107, part of Utah’s Code — part of the compiled statutory law of Utah, published by the state as "Code." Browse the sections below, each linked to its official government source.
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§ 10-6-107. Uniform accounting system.
Official statutory text
(1) The accounting records of cities shall be established and maintained, and financial statements prepared from those records in conformance with generally accepted accounting principles promulgated from time to time by authoritative bodies in the United States. (2) The state auditor shall prescribe in the Uniform Accounting Manual for Utah Cities a uniform system of accounting that conforms to generally accepted accounting principles. (3) The state auditor shall maintain the manual so that it reflects current generally accepted accounting principles.
Status: in_force · Read it on the official government site
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