There Is a Newer Version of the Utah Code
2011 Utah Code
Title 17B Limited Purpose Local Government Entities - Local Districts
Chapter 1 Provisions Applicable to All Local Districts
Section 639 Annual financial reports -- Independent audit reports.
17B-1-639. Annual financial reports -- Independent audit reports.(1) Within 180 days after the close of each fiscal year, the district shall prepare an annual financial report in conformity with generally accepted accounting principles as prescribed in the Uniform Accounting Manual for Local Districts.
(2) The requirement under Subsection (1) to prepare an annual financial report may be satisfied by presentation of the audit report furnished by the independent auditor.
(3) Copies of the annual financial report or the audit report furnished by the independent auditor shall be filed with the state auditor and shall be filed as a public document in the district office.
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