{"data":{"id":"us-ut/utah-code-11-13-504","jurisdiction":"us-ut","citation":"Utah Code § 11-13-504","heading":"Uniform accounting system.","body":"An interlocal entity shall:\n(1) establish and maintain the interlocal entity's accounting records, and financial statements prepared from those records, as required by generally accepted accounting principles; and\n(2) adopt and implement internal accounting controls in light of the needs and resources of the interlocal entity.","path":["Title 11 Cities, Counties, and Local Taxing Units","Chapter 11-13 Interlocal Cooperation Act","Part 11-13-5 Fiscal Procedures for Interlocal Entities"],"source_url":"https://le.utah.gov/xcode/Title11/Chapter13/11-13-S504.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"19ecf6370dcb0100f093f66ba84d45ba67878ccb835e12d8995390faadb31773","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-11-13-503","next":"us-ut/utah-code-11-13-505"},"notice":"GroundRules: Original legal text. Not legal advice."}