UTAH CODE (Last Updated: January 16, 2015) |
Title 10. Utah Municipal Code |
Chapter 6. Uniform Fiscal Procedures Act for Utah Cities |
§ 10-6-154. Duties of state auditor -- Adoption and expansion of uniform system.
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(2) The Uniform Accounting Manual for Utah Cities shall prescribe reasonable exceptions and modifications for fourth and fifth class cities to the uniform system of accounting, budgeting, and reporting. (3) The state auditor shall establish and conduct a continuing review of suggested measurements and procedures for program and performance budgeting and reporting which may be evaluated on a statewide basis. (4) Cities may expand the uniform accounting and reporting procedures to better serve their needs; however, no deviations from or alterations to the basic prescribed classification systems for the identity of funds and accounts shall be made.
Amended by Chapter 413, 2013 General Session