Utah Statutes

§ 51-2a-201 — Accounting reports required.

Utah·Title 51 Public Funds and Accounts·Ch. 51-2a Accounting Reports from Political Subdivisions, Interlocal Organizations, and Other Local Entities Act·Part 51-2a-2 Accounting Reports
(1)The governing board of an entity whose revenues or expenditures of all funds is $1,000,000 or more shall cause an audit to be made of its accounts by a competent certified public accountant.
(2)The governing board of an entity whose revenues or expenditures of all funds is less than $1,000,000 shall cause a financial report to be made in the manner prescribed by the state auditor.

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Legislative History

Amended by Chapter 11, 2017 General Session

Nearby Sections

15
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