Utah Code 17B-1-640. Audits required

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17B-1-640. Audits required.

(1)	An audit of each special district is required to be performed in conformity with Title 51, Chapter 2a, Accounting Reports from Political Subdivisions, Interlocal Organizations, and Other Local Entities Act.

Terms Used In Utah Code 17B-1-640

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
(2)	The board of trustees shall appoint an auditor for the purpose of complying with the requirements of this section and with Title 51, Chapter 2a, Accounting Reports from Political Subdivisions, Interlocal Organizations, and Other Local Entities Act.

Amended by Chapter 15, 2023 General Session

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