2006 Utah Code - 17A-1-406 — Uniform accounting system.

     17A-1-406.   Uniform accounting system.
     The accounting records of districts shall be established and maintained, and financial statements prepared from those records, in conformance with generally accepted accounting principles promulgated from time to time by authoritative bodies in the United States. The state auditor shall prescribe in the Uniform Accounting Manual for Special Districts a uniform system of accounting that conforms to generally accepted accounting principles. The state auditor shall maintain the manual so that it reflects generally accepted accounting principles.

Renumbered and Amended by Chapter 186, 1990 General Session