{"data":{"id":"us-ut/utah-code-53e-3-602","jurisdiction":"us-ut","citation":"Utah Code § 53E-3-602","heading":"Auditors appointed -- Auditing standards.","body":"(1) Procedures utilized by auditors employed by local school boards shall meet or exceed generally accepted auditing standards approved by the state board and the state auditor.\n(2) The standards must include financial accounting for both revenue and expenditures, and student accounting.","path":["Title 53E Public Education System -- State Administration","Chapter 53E-3 State Board of Education Organization, Powers, and Duties","Part 53E-3-6 Audits"],"source_url":"https://le.utah.gov/xcode/Title53E/Chapter3/53E-3-S602.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"fafce44669b8befec3ad8d4fa282ed82fe3c8cb5cf832a65a6db0c21f75f1c73","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-53e-3-601","next":"us-ut/utah-code-53e-3-603"},"notice":"GroundRules: Original legal text. Not legal advice."}