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2015 Utah Code
Title 17 - Counties
Chapter 36 - Uniform Fiscal Procedures Act for Counties
Section 7 - Basis of accounting.

UT Code § 17-36-7 (2015) What's This?
17-36-7. Basis of accounting.
The basis of accounting to record transactions by counties shall be either accrual or modified accrual as prescribed in the uniform system of budgeting, accounting, and reporting.

Enacted by Chapter 22, 1975 General Session

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