Professional statute overview
Enactment structure, operative effect and source provenance
01
Purpose and legislative effect
“Cities must keep accounting records and prepare financial statements under generally accepted accounting principles. The state auditor must prescribe and keep current a uniform accounting manual for Utah cities.”
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02
How the instrument operates
- 01
Start with the recorded version
Legal dates not recorded. The date shown identifies this source expression and should not be treated as proof that no later change exists.
- 02
Locate the controlling provision
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- 03
Read conditions and exceptions together
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- 04
Verify currency and official wording
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03
Research entry points
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Cities must keep accounting records and prepare financial statements under generally accepted accounting principles. The state auditor must prescribe and keep current a uniform accounting manual for Utah cities.
Section 10-6-107
Cities must establish and maintain accounting records and prepare financial statements from those records in accordance with generally accepted accounting principles.
Section 10-6-107(1)
The state auditor must prescribe a uniform accounting system for Utah cities in the Uniform Accounting Manual, and it must conform to generally accepted accounting principles.
Section 10-6-107(2)
The state auditor must maintain the manual so it reflects current generally accepted accounting principles.
Section 10-6-107(3)
04
Source and current-law status
In force source record
Source record from le.utah.gov · Legal dates not recorded
This source records the instrument as in force. Confirm subsequent amendments, commencement notices, and judicial treatment before relying on it.