Utah Code 17-36-38. Presentation of annual report by independent auditor
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Terms Used In Utah Code 17-36-38
- Fiscal period: means the annual or biennial period for recording county fiscal operations. See Utah Code 17-36-3
The annual report required by Section 17-36-37 may be satisfied by a county by the presentation of the report of the independent auditor on the results of operations for the year and financial condition at the midpoint of the fiscal period or at the close of the fiscal period if it is prepared in conformity with the uniform system of budgeting, accounting, and reporting.