{"data":{"id":"us-ut/utah-code-10-5-105","jurisdiction":"us-ut","citation":"Utah Code § 10-5-105","heading":"Revenue and expenditure records.","body":"Towns shall record their revenues and expenditures according to current generally accepted accounting principles prescribed by the state auditor.","path":["Title 10 Utah Municipal Code","Chapter 10-5 Uniform Fiscal Procedures Act for Utah Towns"],"source_url":"https://le.utah.gov/xcode/Title10/Chapter5/10-5-S105.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"06bd52fb04d3fae851917078c64e13bc26b02ed0511f641f55e3da5116133dfd","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-10-5-104","next":"us-ut/utah-code-10-5-106"},"notice":"GroundRules: Original legal text. Not legal advice."}