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2012 Utah Code
Title 51 - Public Funds and Accounts
Article 2a - Accounting Reports from Political Subdivisions, Interlocal Organizations, and Other Local Entities Act
Section 201 - Accounting reports required.
UT Code § 51-2a-201 (2012) What's This?
51-2a-201. Accounting reports required.
(1) The governing board of an entity whose revenues or expenditures of all funds is $500,000 or more shall cause an audit to be made of its accounts by a competent certified public accountant.
(2) The governing board of an entity whose revenues or expenditures of all funds is less than $500,000 shall cause a financial report to be made in the manner prescribed by the state auditor.
Amended by Chapter 162, 2013 General Session
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