GroundRules
Utah Code § 51-2a-202: Reporting requirements.
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 each entity required to have an audit, review, compilation, or fiscal report shall ensure that the audit, review, compilation, or fiscal report is:
(a) made at least annually; and
(b) filed with the state auditor within six months of the close of the fiscal year of the entity.
(2) If the political subdivision, interlocal organization, or other local entity receives federal funding, the audit, review, or compilation shall be performed in accordance with both federal and state auditing requirements.
Collected 2026-09-03T11:34:33Z. Source file · JSON