Utah § 17B-1-641 Special district may expand uniform procedures -- Limitation.

Utah Statutes

§ 17B-1-641 — Special district may expand uniform procedures -- Limitation.

Utah § 17B-1-641

Title 17BLimited Purpose Local Government Entities - Special Districts

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

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

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Bluebook

Utah Code Ann. § 17B-1-641 (2026).

Text

(1)Subject to Subsection (2), a special district may expand the uniform accounting, budgeting, and reporting procedure prescribed in the Uniform Accounting Manual for Special Districts prepared by the state auditor under Subsection 67-3-1(16), to better serve the needs of the district.

(2)A special district may not deviate from or alter the basic prescribed classification systems for the identity of funds and accounts set forth in the Uniform Accounting Manual for Special Districts.

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(1) Subject to Subsection (2), a special district may expand the uniform accounting, budgeting, and reporting procedure prescribed in the Uniform Accounting Manual for Special Districts prepared by the state auditor under Subsection 67-3-1(16), to better serve the needs of the district.
(2) A special district may not deviate from or alter the basic prescribed classification systems for the identity of funds and accounts set forth in the Uniform Accounting Manual for Special Districts.