2006 Utah Code - 17A-1-445 — Duties of state auditor and advisory committee -- Adoption and expansion of uniform system.

     17A-1-445.   Duties of state auditor and advisory committee -- Adoption and expansion of uniform system.
     (1) The state auditor, with the assistance, advice, and recommendations of a special district advisory committee appointed by the state auditor from among special district governing boards and officers, shall:
     (a) prescribe uniform accounting and reporting procedures for districts in conformity with generally accepted accounting principles;
     (b) conduct a continuing review and modification of procedures in order to improve them;
     (c) prepare and supply each district with suitable budget and reporting forms; and
     (d) prepare instructional materials, conduct training programs, and render other services considered necessary to assist districts in implementing the uniform accounting, budgeting, and reporting procedures.
     (2) The Uniform Accounting Manual for Special Districts shall prescribe reasonable exceptions and modifications for smaller districts to the uniform system of accounting, budgeting, and reporting.
     (3) Districts may expand the uniform accounting and reporting procedure to better serve their needs; but no deviations from or alterations to the basic prescribed classification systems for the identity of funds and accounts may be made.

Renumbered and Amended by Chapter 186, 1990 General Session