Utah § 51-2a-202 Reporting requirements.

Utah Statutes

§ 51-2a-202 — Reporting requirements.

Utah § 51-2a-202

Title 51Public Funds and Accounts

Ch. 51-2aAccounting Reports from Political Subdivisions, Interlocal Organizations, and Other Local Entities Act

Part 51-2a-2Accounting Reports

This text of Utah § 51-2a-202 (Reporting requirements.) 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. § 51-2a-202 (2026).

Text

(1)The governing board of each entity required to have an audit, review, compilation, or fiscal report shall ensure that the audit, review, compilation, or fiscal report is:

(1)(a) made at least annually; and

(1)(b) filed with the state auditor within six months of the close of the fiscal year of the entity.

(2)If the political subdivision, interlocal organization, or other local entity receives federal funding, the audit, review, or compilation shall be performed in accordance with both federal and state auditing requirements.

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(1) The governing board of each entity required to have an audit, review, compilation, or fiscal report shall ensure that the audit, review, compilation, or fiscal report is:

(1)(a) made at least annually; and
(1)(b) filed with the state auditor within six months of the close of the fiscal year of the entity.
(2) If the political subdivision, interlocal organization, or other local entity receives federal funding, the audit, review, or compilation shall be performed in accordance with both federal and state auditing requirements.