17B-1-639 - Annual financial reports -- Independent audit reports. - Utah Statutes

17B-1-639. Annual financial reports -- Independent audit reports.
(1) Within 180 days after the close of each fiscal year, the district shall prepare an annualfinancial report in conformity with generally accepted accounting principles as prescribed in theUniform Accounting Manual for Local Districts.
(2) The requirement under Subsection (1) to prepare an annual financial report may besatisfied by presentation of the audit report furnished by the independent auditor.
(3) Copies of the annual financial report or the audit report furnished by the independentauditor shall be filed with the state auditor and shall be filed as a public document in the districtoffice.

Amended by Chapter 323, 2009 General Session