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United States — Utah Act or statute

United States — Utah legislation

Utah Code § 10-6-150

The city recorder or a delegated person must present an annual financial report to the governing body within 180 days after each fiscal period ends, or in a biennial fiscal period within 180 days after the mid-point and…

Source excerpt

auditfinancial reportingfiscal periodsgoverning body oversightindependent auditpublic filing
Jurisdiction
United States — Utah
Status
In force
Dates
Legal dates not recorded
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“The city recorder or a delegated person must present an annual financial report to the governing body within 180 days after each fiscal period ends, or in a biennial fiscal period within 180 days after the mid-point and close. The report may be satisfied by the independent auditor’s audit report if the included financi”

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Annual financial reports -- Independent audit reports.

The city recorder or a delegated person must present an annual financial report to the governing body within 180 days after each fiscal period ends, or in a biennial fiscal period within 180 days after the mid-point and close. The repor…

Section 10-6-150

Subsection 10-6-150(2)

An annual financial report may be satisfied by presenting the independent auditor’s audit report if the included financial statements are appropriately prepared and reviewed with the governing body.

Section 10-6-150(2)

Subsection 10-6-150(2)(a)

The requirement under Subsection (1) to present an annual financial report may be satisfied by presentation of the audit report furnished by the independent auditor, if the financial statements included are appropriately prepared and

Section 10-6-150(2)(a)

Subsection 10-6-150(2)(c)

The independent auditor must report whether the governing body's financial statements conform to generally accepted accounting principles.

Section 10-6-150(2)(c)

Subsection 10-6-150(3)

Copies of the annual financial report or the audit report must be filed with the state auditor and filed as a public document in the office of the city recorder.

Section 10-6-150(3)

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In force source record

Source record from le.utah.gov · Legal dates not recorded

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Showing 7 of 7 provisions

Provision 4Substitution 3
§ 10-6-150Annual financial reports -- Independent audit reports.Substitution

Source excerpt

The city recorder or a delegated person must present an annual financial report to the governing body within 180 days after each fiscal period ends, or in a biennial fiscal period within 180 days after the mid-point and close. The report may be satisfied by the independent auditor’s audit report if the included financial statements are appropriately prepared and reviewed.

Annual financial reports -- Independent audit reports. Within 180 days after the close of each fiscal period or, for a city that has adopted a fiscal period that is a biennial period, within 180 days after both the mid-point and the close of the fiscal period, the city recorder or other delegated person shall present to the governing body an annual financial report prepared in conformity with generally accepted accounting principles, as prescribed in the Uniform Accounting Manual for Utah Cities. The requirement under Subsection (1) to present an annual financial report may be satisfied by presentation of the audit report furnished by the independent auditor, if the financial statements included are appropriately prepared and reviewed with the governing body. Notwithstanding the acceptability of the audit report furnished by the independent auditor in substitution for financial statements prepared by an officer of the city, the governing body has the responsibility for those financial statements. The independent auditor has the responsibility of reporting whether the governing body's financial statements are prepared in conformity with generally accepted accounting principles. Copies of the annual financial report or the audit report furnished by the independent auditor shall be filed with the state auditor and shall be filed as a public document in the office of the city recorder.
Section 10-6-150Verify source
§ 10-6-150(1)Subsection 10-6-150(1)Provision

Source excerpt

The city recorder or another delegated person must present an annual financial report to the governing body within 180 days after each fiscal period ends, or for a biennial fiscal period within 180 days after both the midpoint and the close.

Within 180 days after the close of each fiscal period or, for a city that has adopted a fiscal period that is a biennial period, within 180 days after both the mid-point and the close of the fiscal period, the city recorder or other delegated person shall present to the governing body an annual financial report prepared in conformity with generally accepted accounting principles, as prescribed in the Uniform Accounting Manual for Utah Cities.
Section 10-6-150(1)Verify source
§ 10-6-150(2)Subsection 10-6-150(2)Substitution

Source excerpt

An annual financial report may be satisfied by presenting the independent auditor’s audit report if the included financial statements are appropriately prepared and reviewed with the governing body.

The requirement under Subsection (1) to present an annual financial report may be satisfied by presentation of the audit report furnished by the independent auditor, if the financial statements included are appropriately prepared and reviewed with the governing body. Notwithstanding the acceptability of the audit report furnished by the independent auditor in substitution for financial statements prepared by an officer of the city, the governing body has the responsibility for those financial statements. The independent auditor has the responsibility of reporting whether the governing body's financial statements are prepared in conformity with generally accepted accounting principles.
Section 10-6-150(2)Verify source
§ 10-6-150(2)(a)Subsection 10-6-150(2)(a)Provision

Source excerpt

The requirement under Subsection (1) to present an annual financial report may be satisfied by presentation of the audit report furnished by the independent auditor, if the financial statements included are appropriately prepared and

The requirement under Subsection (1) to present an annual financial report may be satisfied by presentation of the audit report furnished by the independent auditor, if the financial statements included are appropriately prepared and reviewed with the governing body.
Section 10-6-150(2)(a)Verify source
§ 10-6-150(2)(b)Subsection 10-6-150(2)(b)Substitution

Source excerpt

Notwithstanding the acceptability of the audit report furnished by the independent auditor in substitution for financial statements prepared by an officer of the city, the governing body has the responsibility for those financial

Notwithstanding the acceptability of the audit report furnished by the independent auditor in substitution for financial statements prepared by an officer of the city, the governing body has the responsibility for those financial statements.
Section 10-6-150(2)(b)Verify source
§ 10-6-150(2)(c)Subsection 10-6-150(2)(c)Provision

Source excerpt

The independent auditor must report whether the governing body's financial statements conform to generally accepted accounting principles.

The independent auditor has the responsibility of reporting whether the governing body's financial statements are prepared in conformity with generally accepted accounting principles.
Section 10-6-150(2)(c)Verify source
§ 10-6-150(3)Subsection 10-6-150(3)Provision

Source excerpt

Copies of the annual financial report or the audit report must be filed with the state auditor and filed as a public document in the office of the city recorder.

Copies of the annual financial report or the audit report furnished by the independent auditor shall be filed with the state auditor and shall be filed as a public document in the office of the city recorder.
Section 10-6-150(3)Verify source

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