2011 Utah Code
Title 20A Election Code
Chapter 11 Campaign and Financial Reporting Requirements
Section 1502 Campaign financial reporting of contributions -- Filing requirements -- Statement contents.

20A-11-1502. Campaign financial reporting of contributions -- Filing requirements -- Statement contents.
(1) (a) Each labor organization that has made expenditures for political purposes or political issues expenditures on current or proposed ballot issues that total at least $750 during a calendar year shall file a verified financial statement with the lieutenant governor's office:
(i) on January 10, reporting expenditures as of December 31 of the previous year;
(ii) seven days before the regular primary election date;
(iii) on August 31; and
(iv) seven days before the regular general election date.
(b) The labor organization shall report:
(i) a detailed listing of all expenditures made since the last statement; and
(ii) for financial statements filed under Subsections (1)(a)(ii) through (iv), all expenditures as of five days before the required filing date of the financial statement.
(c) The labor organization need not file a financial statement under this section if the labor organization:
(i) made no expenditures during the reporting period; or
(ii) reports its expenditures during the reporting period under another part of this chapter.
(2) The financial statement shall include:
(a) the name and address of each reporting entity that received an expenditure or political issues expenditure of more than $50 from the labor organization, and the amount of each expenditure or political issues expenditure;
(b) the total amount of expenditures disbursed by the labor organization; and
(c) a statement by the labor organization's treasurer or chief financial officer certifying the accuracy of the financial statement.