Utah § 63A-3-202.5 Comprehensive state accounting system -- Approval of agency accounting systems -- Cost accounting systems required.

Utah Statutes

§ 63A-3-202.5 — Comprehensive state accounting system -- Approval of agency accounting systems -- Cost accounting systems required.

Utah § 63A-3-202.5

Title 63AUtah Government Operations Code

Ch. 63A-3Division of Finance

Part 63A-3-2Accounting System

This text of Utah § 63A-3-202.5 (Comprehensive state accounting system -- Approval of agency accounting systems -- Cost accounting systems required.) 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. § 63A-3-202.5 (2026).

Text

(1)The director of the Division of Finance shall establish a comprehensive state accounting system.

(2)Officers, departments, agencies, and institutions of Utah may create and maintain accounting systems only with the approval of the director.

(3)The director may, with the approval of the executive director, require any department or institution to install and maintain a cost accounting system that will disclose the unit cost of material or service produced or performed by a department.

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(1) The director of the Division of Finance shall establish a comprehensive state accounting system.
(2) Officers, departments, agencies, and institutions of Utah may create and maintain accounting systems only with the approval of the director.
(3) The director may, with the approval of the executive director, require any department or institution to install and maintain a cost accounting system that will disclose the unit cost of material or service produced or performed by a department.