View Our Newest Version Here

2021 Utah Code
Title 17 - Counties
Chapter 36 - Uniform Fiscal Procedures Act for Counties
Section 7 - Basis of accounting.

Universal Citation:
UT Code § 17-36-7 (2021)
Learn more This media-neutral citation is based on the American Association of Law Libraries Universal Citation Guide and is not necessarily the official citation.
17-36-7. Basis of accounting.
The basis of accounting to record transactions by counties shall be either accrual or modified accrual as prescribed in the uniform system of budgeting, accounting, and reporting.

Enacted by Chapter 22, 1975 General Session
Disclaimer: These codes may not be the most recent version. Utah may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.