11-13-504. Uniform accounting system.
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/ut/title-11/chapter-13/11-13-504A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Effective 5/12/2015
11-13-504. Uniform accounting system.
An interlocal entity shall:
(1)establish and maintain the interlocal entity's accounting records, and financial statements prepared from those records, as required by generally accepted accounting principles; and
(2)adopt and implement internal accounting controls in light of the needs and resources of the interlocal entity.
Enacted by Chapter 265 , 2015 General Session