Utah Code 10-5-131. Uniform accounting and reporting procedures — Forms — Instructions
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The state auditor, with the concurrence of the town fiscal committee, shall:
(1) prescribe uniform accounting and reporting procedures for towns, in conformity with generally accepted accounting principles;
Terms Used In Utah Code 10-5-131
- 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
- Town: means a municipality classified by population as a town under Section
10-2-301 . See Utah Code 10-1-104
(2) conduct a continuing review and modification of the procedures to improve them;
(3) prepare and supply each town with suitable budget and reporting forms; and
(4) prepare instructional materials, conduct training programs and render other services considered necessary to assist towns in implementing the uniform accounting, budgeting, and reporting procedures.