{"data":{"id":"us-ut/utah-code-11-13-505","jurisdiction":"us-ut","citation":"Utah Code § 11-13-505","heading":"Funds and account groups maintained.","body":"An interlocal entity shall establish and maintain, according to its own accounting needs, some or all of the funds and account groups in its system of accounts, as required by generally accepted accounting principles.","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-S505.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"ff7fe42ced33f4ae59485f0a653143774f6dec081d7091d0c51f13badf19da40","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-11-13-504","next":"us-ut/utah-code-11-13-506"},"notice":"GroundRules: Original legal text. Not legal advice."}