Esheria Esheria Statutes
Ask AI Sign in

United States — Utah Act or statute

United States — Utah legislation

Utah Code § 10-6-154

The state auditor must set uniform accounting and reporting procedures for cities, keep reviewing and improving them, provide budget and reporting forms, and offer guidance and training. Cities ma…

Source excerpt

accountingbudgetinggovernment administrationmunicipal accountingmunicipal financeprogram and performance budgetingreportingstate audittraining
Jurisdiction
United States — Utah
Status
In force
Dates
Legal dates not recorded
On this page

Professional statute overview

Enactment structure, operative effect and source provenance

Official source

01

Purpose and legislative effect

“The state auditor must set uniform accounting and reporting procedures for cities, keep reviewing and improving them, provide budget and reporting forms, and offer guidance and training. Cities may expand the procedures to fit local needs, but they may not change the basic classification systems for funds and accounts.”

Use this record to locate individual provisions, understand the instrument’s recorded structure, and move from a research summary to the exact source text.

02

How the instrument operates

  1. 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.

  2. 02

    Locate the controlling provision

    Use the provision map, part headings and full-text filter to move from the broad subject to the exact legal language.

  3. 03

    Read conditions and exceptions together

    Keep subsections, definitions, provisos and cross-references in context before drawing a legal conclusion.

  4. 04

    Verify currency and official wording

    Confirm later legislation, commencement notices and corrections with the official publisher before advice, filing or reliance.

03

Research entry points

Selected provisions across the instrument. Open any row to continue with the exact stored text.

Subsection 10-6-154(1)(a)

An unspecified authority must prescribe uniform accounting and reporting procedures for cities, consistent with generally accepted accounting principles.

Section 10-6-154(1)(a)

Subsection 10-6-154(1)(c)

An unnamed actor must prepare and supply each city with suitable budget and reporting forms.

Section 10-6-154(1)(c)

Subsection 10-6-154(2)

The Uniform Accounting Manual for Utah Cities must prescribe reasonable exceptions and modifications for fourth and fifth class cities.

Section 10-6-154(2)

Subsection 10-6-154(4)

Cities may expand the uniform accounting and reporting procedures to better serve their needs, but they must not deviate from or alter the basic prescribed classification systems for funds and accounts.

Section 10-6-154(4)

04

Source and current-law status

In force source record

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

In force

This source records the instrument as in force. Confirm subsequent amendments, commencement notices, and judicial treatment before relying on it.

For advice, pleadings, or compliance decisions, retain the official source and confirm the current consolidated provision.

Official record

Source-indexed provision map

Sections and provisions

Search by section, heading, part or exact legal wording. Every result remains linked to the stored source record.

Showing 9 of 9 provisions

Provision 9
§ 10-6-154Duties of state auditor -- Adoption and expansion of uniform system.Provision

Source excerpt

The state auditor must set uniform accounting and reporting procedures for cities, keep reviewing and improving them, provide budget and reporting forms, and offer guidance and training. Cities may expand the procedures to fit local needs, but they may not change the basic classification systems for funds and accounts.

Duties of state auditor -- Adoption and expansion of uniform system. The state auditor shall: prescribe uniform accounting and reporting procedures for cities, in conformity with generally accepted accounting principles; conduct a continuing review and modification of such procedures to improve them; prepare and supply each city with suitable budget and reporting forms; and prepare instructional materials, conduct training programs and render other services deemed necessary to assist cities in implementing the uniform accounting, budgeting and reporting procedures. The Uniform Accounting Manual for Utah Cities shall prescribe reasonable exceptions and modifications for fourth and fifth class cities to the uniform system of accounting, budgeting, and reporting. The state auditor shall establish and conduct a continuing review of suggested measurements and procedures for program and performance budgeting and reporting which may be evaluated on a statewide basis. Cities may expand the uniform accounting and reporting procedures to better serve their needs; however, no deviations from or alterations to the basic prescribed classification systems for the identity of funds and accounts shall be made.
Section 10-6-154Verify source
§ 10-6-154(1)Subsection 10-6-154(1)Provision

Source excerpt

The state auditor must set uniform accounting and reporting procedures for cities and provide related forms, training, and assistance.

The state auditor shall: prescribe uniform accounting and reporting procedures for cities, in conformity with generally accepted accounting principles; conduct a continuing review and modification of such procedures to improve them; prepare and supply each city with suitable budget and reporting forms; and prepare instructional materials, conduct training programs and render other services deemed necessary to assist cities in implementing the uniform accounting, budgeting and reporting procedures.
Section 10-6-154(1)Verify source
§ 10-6-154(1)(a)Subsection 10-6-154(1)(a)Provision

Source excerpt

An unspecified authority must prescribe uniform accounting and reporting procedures for cities, consistent with generally accepted accounting principles.

prescribe uniform accounting and reporting procedures for cities, in conformity with generally accepted accounting principles;
Section 10-6-154(1)(a)Verify source
§ 10-6-154(1)(b)Subsection 10-6-154(1)(b)Provision

Source excerpt

An unspecified actor must continuously review and modify the procedures to improve them.

conduct a continuing review and modification of such procedures to improve them;
Section 10-6-154(1)(b)Verify source
§ 10-6-154(1)(c)Subsection 10-6-154(1)(c)Provision

Source excerpt

An unnamed actor must prepare and supply each city with suitable budget and reporting forms.

prepare and supply each city with suitable budget and reporting forms; and
Section 10-6-154(1)(c)Verify source
§ 10-6-154(1)(d)Subsection 10-6-154(1)(d)Provision

Source excerpt

An office-holder must prepare instructional materials, conduct training programs, and provide other necessary services to help cities implement the uniform accounting, budgeting, and reporting procedures.

prepare instructional materials, conduct training programs and render other services deemed necessary to assist cities in implementing the uniform accounting, budgeting and reporting procedures.
Section 10-6-154(1)(d)Verify source
§ 10-6-154(2)Subsection 10-6-154(2)Provision

Source excerpt

The Uniform Accounting Manual for Utah Cities must prescribe reasonable exceptions and modifications for fourth and fifth class cities.

The Uniform Accounting Manual for Utah Cities shall prescribe reasonable exceptions and modifications for fourth and fifth class cities to the uniform system of accounting, budgeting, and reporting.
Section 10-6-154(2)Verify source
§ 10-6-154(3)Subsection 10-6-154(3)Provision

Source excerpt

The state auditor must establish and conduct a continuing review of suggested measurements and procedures for program and performance budgeting and reporting.

The state auditor shall establish and conduct a continuing review of suggested measurements and procedures for program and performance budgeting and reporting which may be evaluated on a statewide basis.
Section 10-6-154(3)Verify source
§ 10-6-154(4)Subsection 10-6-154(4)Provision

Source excerpt

Cities may expand the uniform accounting and reporting procedures to better serve their needs, but they must not deviate from or alter the basic prescribed classification systems for funds and accounts.

Cities may expand the uniform accounting and reporting procedures to better serve their needs; however, no deviations from or alterations to the basic prescribed classification systems for the identity of funds and accounts shall be made.
Section 10-6-154(4)Verify source

Legislative relationships

0 referenced instruments

Names are derived from the stored provision headings and citation-enrichment layer. Treat this as a research index and verify each relationship against the source text.

No structured legislative relationships were detected

The statute remains fully searchable by provision. Consult the source text for amendments and cross-references that have not yet been indexed.

Recorded versions and source checkpoint

1 version available in this collection

Current-law checkpoint
  • Undated version · currentEnglish · In force

This relationship view does not by itself establish whether another instrument remains in force.

Check official source

Source-linked research

Ask AI about this statute

The overview, provisions, and source records above are public. Continue in a separate conversation with this statute’s jurisdiction and source version attached.

About this LexChat collection

Statute information is organised from identified legislative sources for professional research. Corrections can be reported to hello@esheria.ai.