Utah Code 17B-1-641. Special district may expand uniform procedures — Limitation

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17B-1-641. Special district may expand uniform procedures — Limitation.

(1)	Subject to Subsection (2), a special district may expand the uniform accounting, budgeting, and reporting procedure prescribed in the Uniform Accounting Manual for Special Districts prepared by the state auditor under Subsection 67-3-1(16), to better serve the needs of the district.

Terms Used In Utah Code 17B-1-641

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 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
(2)	A special district may not deviate from or alter the basic prescribed classification systems for the identity of funds and accounts set forth in the Uniform Accounting Manual for Special Districts.

Amended by Chapter 15, 2023 General Session

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