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2020 Utah Code
Title 11 - Cities, Counties, and Local Taxing Units
Chapter 13 - Interlocal Cooperation Act
Part 5 - Fiscal Procedures for Interlocal Entities
Section 528 - Annual financial reports -- Audit reports.
Universal Citation: UT Code § 11-13-528 (2020)
Effective 5/12/2015
11-13-528. Annual financial reports -- Audit reports.
Enacted by Chapter 265, 2015 General Session
11-13-528. Annual financial reports -- Audit reports.
- (1) Within 180 days after the close of each fiscal year, the interlocal entity shall prepare an annual financial report in conformity with generally accepted accounting principles as prescribed in the Uniform Accounting Manual of the Utah State Auditor.
- (2) The requirement under Subsection (1) may be satisfied by presentation of the audit report furnished by the auditor.
- (3) The interlocal entity shall:
- (a) file copies of the annual financial report or the audit report furnished by the auditor with the state auditor; and
- (b) maintain the report as a public document in the interlocal entity office.
Enacted by Chapter 265, 2015 General Session
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