Utah Code 51-2a-301. State auditor responsibilities
Current as of: 2023 | Check for updates
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51-2a-301. State auditor responsibilities.
(1) | Except for political subdivisions that do not receive or expend public funds, the state auditor shall adopt guidelines, qualifications criteria, and procurement procedures for use in the procurement of audit services for all entities that are required by Section 51-2a-201 to cause an accounting report to be made. |
(a) | is performed in accordance with generally accepted government auditing standards, or for a nonprofit corporation or a governmental nonprofit corporation, in accordance with generally accepted auditing standards; and |
(b) | conforms to the uniform classification of accounts established or approved by the state auditor or any other classification of accounts established by any federal government agency. See Utah Code 51-2a-102
Amended by Chapter 89, 2022 General Session |