Utah Code § 51-2a-201: Accounting reports required.
Where this section sits in the code
- Title 51 Public Funds and Accounts
- Chapter 51-2a Accounting Reports from Political Subdivisions, Interlocal Organizations, and Other Local Entities Act
- Part 51-2a-2 Accounting Reports
(1) The governing board of an entity whose revenues or expenditures of all funds is $1,000,000 or more shall cause an audit to be made of its accounts by a competent certified public accountant.
(2) The governing board of an entity whose revenues or expenditures of all funds is less than $1,000,000 shall cause a financial report to be made in the manner prescribed by the state auditor.
Collected 2026-09-03T11:34:33Z. Source file · JSON