Utah § 17B-1-639 Annual financial reports -- Audit reports.

Utah Statutes

§ 17B-1-639 — Annual financial reports -- Audit reports.

Utah § 17B-1-639

Title 17BLimited Purpose Local Government Entities - Special Districts

Ch. 17B-1Provisions Applicable to All Special Districts

Part 17B-1-6Fiscal Procedures for Special Districts

This text of Utah § 17B-1-639 (Annual financial reports -- Audit reports.) 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. § 17B-1-639 (2026).

Text

(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.

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

(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.