Utah § 51-2a-203 Audit reports -- Preservation.

Utah Statutes

§ 51-2a-203 — Audit reports -- Preservation.

Utah § 51-2a-203

Title 51Public Funds and Accounts

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

Part 51-2a-2Accounting Reports

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Bluebook

Utah Code Ann. § 51-2a-203 (2026).

Text

(1)The governing body of each political subdivision and each interlocal organization or other local entity required to submit an accounting report shall:

(1)(a) file and preserve all accounting reports; and

(1)(b) file copies of all accounting reports with the state auditor.

(2)Copies of the accounting reports are open to inspection during regular office hours by any interested persons, where the accounting reports are filed.

(3)The state auditor shall have access to all accounting report work papers created under this chapter.

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(1) The governing body of each political subdivision and each interlocal organization or other local entity required to submit an accounting report shall:

(1)(a) file and preserve all accounting reports; and
(1)(b) file copies of all accounting reports with the state auditor.
(2) Copies of the accounting reports are open to inspection during regular office hours by any interested persons, where the accounting reports are filed.
(3) The state auditor shall have access to all accounting report work papers created under this chapter.