Utah Code 17B-1-603. Uniform accounting system
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Terms Used In Utah Code 17B-1-603
- Special district: means a limited purpose local government entity, as described in Section 17B-1-103, that operates under, is subject to, and has the powers described in:
(a) this chapter; or (b) (i) this chapter; and (ii) (A) 1; (B) 2; (C) 3; (D) 4; (E) 5; (F) 6; (G) 7; (H) 8; (I) 9; (J) 10; or (K) 11. See Utah Code 17B-1-102 - United States: includes each state, district, and territory of the United States of America. See Utah Code 68-3-12.5
17B-1-603. Uniform accounting system.
The accounting records of each special district shall be established and maintained, and financial statements prepared from those records, in conformance with generally accepted accounting principles promulgated from time to time by authoritative bodies in the United States.Amended by Chapter 15, 2023 General Session