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Utah · Through 2026 General Session

Utah Code § 11-13-504: Uniform accounting system.

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Where this section sits in the code
  1. Title 11 Cities, Counties, and Local Taxing Units
  2. Chapter 11-13 Interlocal Cooperation Act
  3. Part 11-13-5 Fiscal Procedures for Interlocal Entities

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.

Collected 2026-09-03T11:34:33Z. Source file · JSON

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