10-6-107 - Uniform accounting system. - Utah Statutes

10-6-107. Uniform accounting system.
The accounting records of cities shall be established and maintained, and financialstatements prepared from those records in conformance with generally accepted accountingprinciples promulgated from time to time by authoritative bodies in the United States. The stateauditor shall prescribe in the Uniform Accounting Manual for Utah Cities a uniform system ofaccounting that conforms to generally accepted accounting principles. The state auditor shallmaintain the manual so that it reflects current generally accepted accounting principles.

Amended by Chapter 52, 1981 General Session