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Utah Code § 51-2a-201

Accounting reports required

Utah · Utah Code Title 51 — Public Funds and Accounts · Status: effective

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Utah Code § 51-2a-201, Accounting reports required, Utah, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2338268
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(1) The governing board of an entity whose revenues or expenditures of all funds is $1,000,000 or more shall cause an audit to be made of its accounts by a competent certified public accountant. (2) The governing board of an entity whose revenues or expenditures of all funds is less than $1,000,000 shall cause a financial report to be made in the manner prescribed by the state auditor.