Utah § 17-78-807 Annual report -- Financial statement.

Utah Statutes

§ 17-78-807 — Annual report -- Financial statement.

Utah § 17-78-807

Title 17Counties

Ch. 17-78County Property, Programs, and Entities

Part 17-78-8Planetariums

This text of Utah § 17-78-807 (Annual report -- Financial statement.) 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. § 17-78-807 (2026).

Text

(1)To the extent that independent accounting records are prepared and maintained by the planetarium, the planetarium board of directors shall make, or in the case of a contracting entity, require that there be made, an annual report to the county executive and the county legislative body on the condition and operation of the planetarium, including a financial statement.

(2)The financial statement described in Subsection (1) shall be:

(2)(a) prepared in accordance with generally accepted accounting principles; and

(2)(b) reviewed by the county auditor.

(3)The planetarium shall be included in the annual audit of the county conducted by an independent public accountant as required by Title 51, Chapter 2a, Accounting Reports from Political Subdivisions, Interlocal Organizations, and Other

Free access — add to your briefcase to read the full text and ask questions with AI

(1) To the extent that independent accounting records are prepared and maintained by the planetarium, the planetarium board of directors shall make, or in the case of a contracting entity, require that there be made, an annual report to the county executive and the county legislative body on the condition and operation of the planetarium, including a financial statement.
(2) The financial statement described in Subsection (1) shall be:
(2)(a) prepared in accordance with generally accepted accounting principles; and
(2)(b) reviewed by the county auditor.
(3) The planetarium shall be included in the annual audit of the county conducted by an independent public accountant as required by Title 51, Chapter 2a, Accounting Reports from Political Subdivisions, Interlocal Organizations, and Other Local Entities Act.