UTAH CODE (Last Updated: January 16, 2015) |
Title 17. Counties |
Chapter 36. Uniform Fiscal Procedures Act for Counties |
§ 17-36-7. Basis of accounting.
Latest version.
- The basis of accounting to record transactions by counties shall be either accrual or modified accrual as prescribed in the uniform system of budgeting, accounting, and reporting.
Enacted by Chapter 22, 1975 General Session