Utah § 51-2a-401 Prohibiting access to and withholding funds from an entity that does not comply with the accounting report requirements.

Utah Statutes

§ 51-2a-401 — Prohibiting access to and withholding funds from an entity that does not comply with the accounting report requirements.

Utah § 51-2a-401

Title 51Public Funds and Accounts

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

Part 51-2a-4Penalties for Noncompliance

This text of Utah § 51-2a-401 (Prohibiting access to and withholding funds from an entity that does not comply with the accounting report 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-401 (2026).

Text

(1)If a political subdivision, interlocal organization, or other local entity does not comply with the accounting report requirements of Section 51-2a-201, the state auditor may:

(1)(a) withhold allocated state funds to pay the cost of the accounting report, in accordance with Subsection (2); or

(1)(b) prohibit financial access, in accordance with Subsection (3).

(2)(2)(a) If the state auditor does not prohibit financial access in accordance with Subsection (3), the state auditor may withhold allocated state funds sufficient to pay the cost of the accounting report from any local entity described in Subsection (1).

(2)(b) If no allocated state funds are available for withholding, the local entity shall reimburse the state auditor for any cost incurred in completing the accounting reports

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(1) If a political subdivision, interlocal organization, or other local entity does not comply with the accounting report requirements of Section 51-2a-201, the state auditor may:
(1)(a) withhold allocated state funds to pay the cost of the accounting report, in accordance with Subsection (2); or
(1)(b) prohibit financial access, in accordance with Subsection (3).
(2) (2)(a) If the state auditor does not prohibit financial access in accordance with Subsection (3), the state auditor may withhold allocated state funds sufficient to pay the cost of the accounting report from any local entity described in Subsection (1).
(2)(b) If no allocated state funds are available for withholding, the local entity shall reimburse the state auditor for any cost incurred in completing the accounting reports required under Section 51-2a-402.
(2)(c) The state auditor shall release the withheld funds if the local entity meets the accounting report requirements either voluntarily or by action under Section 51-2a-402.
(3) (3)(a) If the state auditor does not withhold funds in accordance with Subsection (2), the state auditor may prohibit any local entity described in Subsection (1) from accessing:
(3)(a)(i) money held by the state; and
(3)(a)(ii) money held in an account of a financial institution by:
(3)(a)(ii)(A) contacting the entity's financial institution and requesting that the institution prohibit access to the account; or
(3)(a)(ii)(B) filing an action in a court with jurisdiction under Title 78A, Judiciary and Judicial Administration, requesting an order of the court to prohibit a financial institution from providing the entity access to the account.
(3)(b) The state auditor shall remove the prohibition on accessing funds described in Subsection (3)(a) if the local entity meets the accounting report requirements either voluntarily or by action under Section 51-2a-402.
(4) After receiving a report from the Office of Legislative Fiscal Analyst under Section 17-78-704 indicating that a county is not expending revenue in accordance with the requirements of Sections 17-78-702, 59-12-301, and 59-12-603, the state auditor:
(4)(a) shall make an independent finding about the county's written report described in Section 17-78-704; and
(4)(b) if the state auditor confirms the determination of the Office of Legislative Fiscal Analyst, may take the action described in Subsection (3) in regard to revenue generated by the county's imposition of a transient room tax under Section 59-12-301 or the imposition of a tourism, recreation, cultural, convention, and airport facilities tax under Section 59-12-603.