Utah § 10-6-154 Duties of state auditor -- Adoption and expansion of uniform system.

Utah Statutes

§ 10-6-154 — Duties of state auditor -- Adoption and expansion of uniform system.

Utah § 10-6-154

Title 10Utah Municipal Code

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

This text of Utah § 10-6-154 (Duties of state auditor -- Adoption and expansion of uniform 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. § 10-6-154 (2026).

Text

(1)The state auditor shall:

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

(1)(b) conduct a continuing review and modification of such procedures to improve them;

(1)(c) prepare and supply each city with suitable budget and reporting forms; and

(1)(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 continuin

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(1) The state auditor shall:

(1)(a) prescribe uniform accounting and reporting procedures for cities, in conformity with generally accepted accounting principles;
(1)(b) conduct a continuing review and modification of such procedures to improve them;
(1)(c) prepare and supply each city with suitable budget and reporting forms; and
(1)(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.