Utah Statutes
§ 17B-1-639 — Annual financial reports -- Audit reports.
Utah·Title 17B Limited Purpose Local Government Entities - Special Districts·Ch. 17B-1 Provisions Applicable to All Special Districts·Part 17B-1-6 Fiscal Procedures for Special Districts
(1)Within 180 days after the close of each fiscal year, the district shall prepare an annual financial report in conformity with generally accepted accounting principles as prescribed in the Uniform Accounting Manual for Special Districts.
(2)The requirement under Subsection (1) to prepare an annual financial report may be satisfied by presentation of the audit report furnished by the auditor.
(3)Copies of the annual financial report or the audit report furnished by the auditor shall be filed with the state auditor and shall be filed as a public document in the district office.
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Legislative History
Amended by Chapter 15, 2023 General Session
Nearby Sections
15
§ 17B-1-1001
Provisions applicable to property tax levy.§ 17B-1-1003
Trustee reporting requirement.§ 17B-1-102
Definitions.§ 17B-1-104
Property owner provisions.§ 17B-1-104.5
Groundwater right owner provisions -- Vote.§ 17B-1-105
Name of special district -- Name change.§ 17B-1-107
Recording a release of lien.§ 17B-1-110
Compliance with nepotism requirements.§ 17B-1-1102
General obligation bonds.§ 17B-1-1103
Levy to pay for general obligation bonds.