{"data":{"id":"us-ut/utah-code-51-2a-201","jurisdiction":"us-ut","citation":"Utah Code § 51-2a-201","heading":"Accounting reports required.","body":"(1) The governing board of an entity whose revenues or expenditures of all funds is $1,000,000 or more shall cause an audit to be made of its accounts by a competent certified public accountant.\n(2) The governing board of an entity whose revenues or expenditures of all funds is less than $1,000,000 shall cause a financial report to be made in the manner prescribed by the state auditor.","path":["Title 51 Public Funds and Accounts","Chapter 51-2a Accounting Reports from Political Subdivisions, Interlocal Organizations, and Other Local Entities Act","Part 51-2a-2 Accounting Reports"],"source_url":"https://le.utah.gov/xcode/Title51/Chapter2a/51-2a-S201.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"e46c880606bad492247cb1c5a18eb5e622a8f9e635406b490e948677f85825bd","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-51-2a-102","next":"us-ut/utah-code-51-2a-201.5"},"notice":"GroundRules: Original legal text. Not legal advice."}