Utah § 11-13-530 Interlocal entity may expand uniform procedures -- Limitation.

Utah Statutes

§ 11-13-530 — Interlocal entity may expand uniform procedures -- Limitation.

Utah·Title 11 Cities, Counties, and Local Taxing Units·Ch. 11-13 Interlocal Cooperation Act·Part 11-13-5 Fiscal Procedures for Interlocal Entities

(1)Subject to Subsection (2), an interlocal entity may expand a uniform accounting, budgeting, or reporting procedure required by generally accepted accounting principles, to better serve the needs of the interlocal entity.

(2)An interlocal entity may not deviate from or alter the basic prescribed classification systems for the identity of funds and accounts required by generally accepted accounting principles.

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(1) Subject to Subsection (2), an interlocal entity may expand a uniform accounting, budgeting, or reporting procedure required by generally accepted accounting principles, to better serve the needs of the interlocal entity.
(2) An interlocal entity may not deviate from or alter the basic prescribed classification systems for the identity of funds and accounts required by generally accepted accounting principles.

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