Utah § 63A-3-204 Financial control system -- Financial reports as to state funds -- Information required of executive directors of state departments.

Utah Statutes

§ 63A-3-204 — Financial control system -- Financial reports as to state funds -- Information required of executive directors of state departments.

Utah § 63A-3-204

Title 63AUtah Government Operations Code

Ch. 63A-3Division of Finance

Part 63A-3-2Accounting System

This text of Utah § 63A-3-204 (Financial control system -- Financial reports as to state funds -- Information required of executive directors of state departments.) 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-3-204 (2026).

Text

(1)The director of the Division of Finance shall:

(1)(a) maintain a financial control system according to generally accepted accounting principles;

(1)(b) record the constituent elements of the General Fund and of each special fund in proper relationship to each other; and

(1)(c) keep all accounts in balance.

(2)The director of the Division of Finance shall prepare and submit to the governor and to the Legislature, when requested, reports showing:

(2)(a) the condition of the General Fund and each special fund of the state;

(2)(b) the available cash resources of the General Fund and each special fund of the state;

(2)(c) as to each fund:

(2)(c)(i) the estimated revenue and anticipated time of collection;

(2)(c)(ii) the current encumbrances, future obligations, and estimated date they ac

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(1) The director of the Division of Finance shall:

(1)(a) maintain a financial control system according to generally accepted accounting principles;
(1)(b) record the constituent elements of the General Fund and of each special fund in proper relationship to each other; and
(1)(c) keep all accounts in balance.
(2) The director of the Division of Finance shall prepare and submit to the governor and to the Legislature, when requested, reports showing:

(2)(a) the condition of the General Fund and each special fund of the state;
(2)(b) the available cash resources of the General Fund and each special fund of the state;
(2)(c) as to each fund:
(2)(c)(i) the estimated revenue and anticipated time of collection;
(2)(c)(ii) the current encumbrances, future obligations, and estimated date they accrue;
(2)(c)(iii) appropriations;
(2)(c)(iv) obligations;
(2)(c)(v) monthly allotments;
(2)(c)(vi) unencumbered allotments; and
(2)(c)(vii) reserves and surpluses;
(2)(d) the capital assets and liability accounts of the state; and
(2)(e) the valuation account of all other state property.
(3) The executive director of each department of state government and all institutions of higher education shall submit statements containing the information and data necessary to enable the director of the Division of Finance to submit to the governor the reports required by Subsection (2).