2011 Utah Code
Title 51 Public Funds and Accounts
Chapter 2a Accounting Reports from Political Subdivisions, Interlocal Organizations, and Other Local Entities Act
Section 202 Reporting requirements.

51-2a-202. Reporting requirements.
(1) The governing board of each entity required to have an audit, review, compilation, or fiscal report shall ensure that the audit, review, compilation, or fiscal report is:
(a) made at least annually; and
(b) filed with the state auditor within six months of the close of the fiscal year of the entity.
(2) If the political subdivision, interlocal organization, or other local entity receives federal funding, the audit, review, or compilation shall be performed in accordance with both federal and state auditing requirements.