| (1) |
The governing body of each political subdivision and each interlocal organization or other local entity required to submit an accounting report shall:
Terms Used In Utah Code 51-2a-203- Accounting reports: means an audit, a review, a compilation, or a fiscal report. See Utah Code 51-2a-102
- State: when applied to the different parts of the United States, includes a state, district, or territory of the United States. See Utah Code 68-3-12.5
| (a) |
file and preserve all accounting reports; and |
| (b) |
file copies of all accounting reports with the state auditor. |
|
| (2) |
Copies of the accounting reports are open to inspection during regular office hours by any interested persons, where the accounting reports are filed. |
| (3) |
The state auditor shall have access to all accounting report work papers created under this chapter. |
Enacted by Chapter 206, 2004 General Session
