Utah Code § 11-50-201: State auditor to develop financial certification form -- Certification by chief administrative officer and chief financial officer required.

(1) The state auditor shall, in consultation with stakeholders that represent the interests of local government and in accordance with accounting industry best practices, develop a financial certification form.

(2) For an annual financial report of a political subdivision to be complete, the chief administrative officer and chief financial officer shall ensure that the annual financial report includes the financial certification form developed by the state auditor under Subsection (1).