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2011 Utah Code
Title 17B Limited Purpose Local Government Entities - Local Districts
Chapter 1 Provisions Applicable to All Local Districts
Section 641 Local district may expand uniform procedures -- Limitation.

17B-1-641. Local district may expand uniform procedures -- Limitation.
(1) Subject to Subsection (2), a local district may expand the uniform accounting, budgeting, and reporting procedure prescribed in the Uniform Accounting Manual for Local Districts prepared by the state auditor under Subsection 67-3-1(13), to better serve the needs of the district.
(2) A local district may not deviate from or alter the basic prescribed classification systems for the identity of funds and accounts set forth in the Uniform Accounting Manual for Local Districts.

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