Utah § 10-5-131 Uniform accounting and reporting procedures -- Forms -- Instructions.

Utah Statutes

§ 10-5-131 — Uniform accounting and reporting procedures -- Forms -- Instructions.

Utah § 10-5-131

Title 10Utah Municipal Code

Ch. 10-5Uniform Fiscal Procedures Act for Utah Towns

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Bluebook

Utah Code Ann. § 10-5-131 (2026).

Text

The state auditor, with the concurrence of the town fiscal committee, shall:

(1)prescribe uniform accounting and reporting procedures for towns, in conformity with generally accepted accounting principles;

(2)conduct a continuing review and modification of the procedures to improve them;

(3)prepare and supply each town with suitable budget and reporting forms; and

(4)prepare instructional materials, conduct training programs and render other services considered necessary to assist towns in implementing the uniform accounting, budgeting, and reporting procedures.

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The state auditor, with the concurrence of the town fiscal committee, shall:
(1) prescribe uniform accounting and reporting procedures for towns, in conformity with generally accepted accounting principles;
(2) conduct a continuing review and modification of the procedures to improve them;
(3) prepare and supply each town with suitable budget and reporting forms; and
(4) prepare instructional materials, conduct training programs and render other services considered necessary to assist towns in implementing the uniform accounting, budgeting, and reporting procedures.