Utah Code § 63J-1-201.5: Financial statement to be submitted annually.

The governor shall submit an audited financial statement no later than December 31 of each year that shows:

(1) the revenues and expenditures for the last fiscal year;

(2) payment and discharge of the principal and interest of the indebtedness of the state;

(3) the current assets, liabilities, and reserves, surplus or deficit, and the debts and funds of the state;

(4) an estimate of the state's financial condition as of the beginning and the end of the period covered by the budget; and

(5) a complete analysis of lease with an option to purchase arrangements entered into by state agencies.