Utah § 10-6-107 Uniform accounting system.

Utah Statutes

§ 10-6-107 — Uniform accounting system.

Utah § 10-6-107

Title 10Utah Municipal Code

Ch. 10-6Uniform Fiscal Procedures Act for Utah Cities

This text of Utah § 10-6-107 (Uniform accounting system.) is published on Counsel Stack Legal Research, covering Utah primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Utah Code Ann. § 10-6-107 (2026).

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.

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(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.