Utah Statutes
§ 11-13-504 — Uniform accounting system.
Utah·Title 11 Cities, Counties, and Local Taxing Units·Ch. 11-13 Interlocal Cooperation Act·Part 11-13-5 Fiscal Procedures for Interlocal Entities
An interlocal entity shall:
(1)establish and maintain the interlocal entity's accounting records, and financial statements prepared from those records, as required by generally accepted accounting principles; and
(2)adopt and implement internal accounting controls in light of the needs and resources of the interlocal entity.
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Legislative History
Enacted by Chapter 265, 2015 General Session
Nearby Sections
15
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Title.§ 11-13-102
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Definitions.