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2025 Utah Code
Title 10 - Utah Municipal Code
Chapter 6 - Uniform Fiscal Procedures Act for Utah Cities
Section 107 - Uniform accounting system.
Universal Citation:
UT Code § 10-6-107 (2025)
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Effective 5/7/2025
10-6-107. Uniform accounting system.
Amended by Chapter 354, 2025 General Session
10-6-107. Uniform accounting system.
- (1)The accounting records of cities shall be established and maintained, and financial statements prepared from those records in conformance with generally accepted accounting principles promulgated from time to time by authoritative bodies in the United States.
- (2)The state auditor shall prescribe in the Uniform Accounting Manual for Utah Cities a uniform system of accounting that conforms to generally accepted accounting principles.
- (3)The state auditor shall maintain the manual so that it reflects current generally accepted accounting principles.
Amended by Chapter 354, 2025 General Session
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