10-5-131. Uniform accounting and reporting procedures -- Forms -- Instructions.
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10-5-131. Uniform accounting and reporting procedures -- Forms -- Instructions.
The state auditor, with the concurrence of the town fiscal committee, shall:
(1)prescribe uniform accounting and reporting procedures for towns, in conformity with generally accepted accounting principles;
(2)conduct a continuing review and modification of the procedures to improve them;
(3)prepare and supply each town with suitable budget and reporting forms; and
(4)prepare instructional materials, conduct training programs and render other services considered necessary to assist towns in implementing the uniform accounting, budgeting, and reporting procedures.
Amended by Chapter 30 , 1992 General Session