{"data":{"id":"us-ut/utah-code-17b-1-603","jurisdiction":"us-ut","citation":"Utah Code § 17B-1-603","heading":"Uniform accounting system.","body":"The accounting records of each special district shall be established and maintained, and financial statements prepared from those records, in conformance with generally accepted accounting principles promulgated from time to time by authoritative bodies in the United States.","path":["Title 17B Limited Purpose Local Government Entities - Special Districts","Chapter 17B-1 Provisions Applicable to All Special Districts","Part 17B-1-6 Fiscal Procedures for Special Districts"],"source_url":"https://le.utah.gov/xcode/Title17B/Chapter1/17B-1-S603.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"585713d2afcf293e5829c740139c1f61a81591810d59ddd6e7cb2368a7c5f8f3","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-17b-1-602","next":"us-ut/utah-code-17b-1-604"},"notice":"GroundRules: Original legal text. Not legal advice."}