Utah Statutes
§ 51-2a-202 — Reporting requirements.
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 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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Legislative History
Amended by Chapter 479, 2019 General Session
Nearby Sections
15
§ 51-10-101
Title.§ 51-10-102
Definitions.§ 51-10-201
Fund created.§ 51-10-203
Office of Trust Administrator.§ 51-10-204
Trust administrator duties.§ 51-10-205
Expenditures from the fund.§ 51-10-206
Diné Advisory Committee.§ 51-12-101
Definitions.§ 51-12-102
Reporting.§ 51-12-201
Investment opportunities.§ 51-12-202
Terms of deposit.§ 51-12-203
Penalty.§ 51-13-101
Definitions.