17B-1-641. Special district may expand uniform procedures -- Limitation.
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Effective 2/27/2023
17B-1-641. Special district may expand uniform procedures -- Limitation.
(1)Subject to Subsection
(2), a special district may expand the uniform accounting, budgeting, and reporting procedure prescribed in the Uniform Accounting Manual for Special Districts prepared by the state auditor under Subsection 67-3-1(16) , to better serve the needs of the district.
(2)A special district may not deviate from or alter the basic prescribed classification systems for the identity of funds and accounts set forth in the Uniform Accounting Manual for Special Districts.
Amended by Chapter 15 , 2023 General Session