Utah Code § 17B-1-639
Annual financial reports -- Audit reports
Utah · Utah Code Title 17B — Limited Purpose Local Government Entities - Special Districts · Status: effective
Cite this
- Citation
- Utah Code § 17B-1-639, Annual financial reports -- Audit reports, Utah, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2329647
- Permanent ID
ys:prov:2329647@1- SHA-256
8e62c70095a2bba4af2b38f67c0fb46fde6ac3d86fde1b882ad8781f643858d9
The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.
Full text
(1) Within 180 days after the close of each fiscal year, the district shall prepare an annual financial report in conformity with generally accepted accounting principles as prescribed in the Uniform Accounting Manual for Special Districts.
(2) The requirement under Subsection (1) to prepare an annual financial report may be satisfied by presentation of the audit report furnished by the auditor.
(3) Copies of the annual financial report or the audit report furnished by the auditor shall be filed with the state auditor and shall be filed as a public document in the district office.