53A-3-404 - Annual financial report -- Audit report. - Utah Statutes

53A-3-404. Annual financial report -- Audit report.
(1) The annual financial report of each school district, containing items required by lawor by the State Board of Education and attested to by independent auditors, shall be prepared asrequired by Section 51-2a-201.
(2) If auditors are employed under Section 51-2a-201, the auditors shall complete theirfield work in sufficient time to allow them to verify necessary audit adjustments included in theannual financial report to the state superintendent.
(3) (a) (i) The district shall forward the annual financial report to the state superintendentnot later than October 1.
(ii) The report shall include information to enable the state superintendent to completethe statement required under Subsection 53A-1-301(3)(d)(v).
(b) The State Board of Education shall publish electronically a copy of the report on theInternet not later than December 15.
(4) The completed audit report shall be delivered to the school district board of educationand the state superintendent of public instruction not later than November 30 of each year.

Amended by Chapter 206, 2004 General Session