2011 Utah Code
Title 63J Budgeting
Chapter 1 Budgetary Procedures Act
Section 201.5 Financial statement to be submitted annually.

63J-1-201.5. Financial statement to be submitted annually.
The governor shall submit an audited financial statement no later than December 1 of each year that shows:
(1) the revenues and expenditures for the last fiscal year;
(2) payment and discharge of the principal and interest of the indebtedness of the state;
(3) the current assets, liabilities, and reserves, surplus or deficit, and the debts and funds of the state;
(4) an estimate of the state's financial condition as of the beginning and the end of the period covered by the budget; and
(5) a complete analysis of lease with an option to purchase arrangements entered into by state agencies.