Utah Code 51-2a-203. Audit reports — Preservation
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(1) The governing body of each political subdivision and each interlocal organization or other local entity required to submit an accounting report shall:
Terms Used In Utah Code 51-2a-203
- Accounting reports: means an audit, a review, a compilation, or a fiscal report. See Utah Code 51-2a-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
(1)(a) file and preserve all accounting reports; and
(1)(b) file copies of all accounting reports with the state auditor.
(2) Copies of the accounting reports are open to inspection during regular office hours by any interested persons, where the accounting reports are filed.
(3) The state auditor shall have access to all accounting report work papers created under this chapter.