Utah Code § 10-6-154

(1) The state auditor shall: (a) prescribe uniform accounting and reporting procedures for cities, in conformity with generally accepted accounting principles; (b) conduct a continuing review and modification of such procedures to improve them; (c) prepare and supply each city with suitable budget and reporting forms; and (d) prepare instructional materials, conduct training programs and render other services deemed necessary to assist cities in implementing the uniform accounting, budgeting and reporting procedures. (2) The Uniform Accounting Manual for Utah Cities shall prescribe reasonable exceptions and modifications for fourth and fifth class cities to the uniform system of accounting, budgeting, and reporting. (3) The state auditor shall establish and conduct a continuing review of suggested measurements and procedures for program and performance budgeting and reporting which may be evaluated on a statewide basis. (4) Cities may expand the uniform accounting and reporting procedures to better serve their needs; however, no deviations from or alterations to the basic prescribed classification systems for the identity of funds and accounts shall be made.