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Utah Code § 11-13-505

Funds and account groups maintained

Utah · Utah Code Title 11 — Cities, Counties, and Local Taxing Units · Status: effective

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Utah Code § 11-13-505, Funds and account groups maintained, Utah, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2325860
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An interlocal entity shall establish and maintain, according to its own accounting needs, some or all of the funds and account groups in its system of accounts, as required by generally accepted accounting principles.