Utah Statutes
§ 10-6-107 — Uniform accounting system.
(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.
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Legislative History
Amended by Chapter 354, 2025 General Session
Nearby Sections
15
§ 10-1-103
Construction.§ 10-1-104
Definitions.§ 10-1-105
No changes intended.§ 10-1-106
Scope of title.§ 10-1-107
Municipalities.§ 10-1-109
Saving clause.§ 10-1-111
Existing indebtedness.§ 10-1-113
Severability clause.§ 10-1-118
Changing the name of a municipality.