Utah Code § 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.