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United States — Utah Act or statute

United States — Utah legislation

Utah Code § 11-13-504, 2015

An interlocal entity must keep accounting records and prepare financial statements under generally accepted accounting principles, and must adopt and implement internal accounting controls suited to its needs and…

Source excerpt

accountinginternal controls
Jurisdiction
United States — Utah
Status
In force
Official identity
Year 2015
Dates
Enacted 2015
More statute details
Dates
Enacted 2015
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Professional statute overview

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Official source

01

Purpose and legislative effect

“An interlocal entity must keep accounting records and prepare financial statements under generally accepted accounting principles, and must adopt and implement internal accounting controls suited to its needs and resources.”

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02

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  1. 01

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    Enacted 2015. The date shown identifies this source expression and should not be treated as proof that no later change exists.

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Uniform accounting system.

An interlocal entity must keep accounting records and prepare financial statements under generally accepted accounting principles, and must adopt and implement internal accounting controls suited to its needs and resources.

Section 11-13-504

Subsection 11-13-504(1)

An unspecified actor must establish and maintain the interlocal entity’s accounting records and the financial statements prepared from them, in accordance with generally accepted accounting principles.

Section 11-13-504(1)

Subsection 11-13-504(2)

adopt and implement internal accounting controls in light of the needs and resources of the interlocal entity.

Section 11-13-504(2)

04

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In force source record

Source record from le.utah.gov · Enacted 2015

In force

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Official record

Source-indexed provision map

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Showing 3 of 3 provisions

Provision 3

Part 11-13-5

part 11-13-5 Fiscal Procedures for Interlocal Entities

§ 11-13-504Uniform accounting system.Provision

Source excerpt

An interlocal entity must keep accounting records and prepare financial statements under generally accepted accounting principles, and must adopt and implement internal accounting controls suited to its needs and resources.

Uniform accounting system. An interlocal entity shall: establish and maintain the interlocal entity's accounting records, and financial statements prepared from those records, as required by generally accepted accounting principles; and adopt and implement internal accounting controls in light of the needs and resources of the interlocal entity.
Section 11-13-504Verify source
§ 11-13-504(1)Subsection 11-13-504(1)Provision

Source excerpt

An unspecified actor must establish and maintain the interlocal entity’s accounting records and the financial statements prepared from them, in accordance with generally accepted accounting principles.

establish and maintain the interlocal entity's accounting records, and financial statements prepared from those records, as required by generally accepted accounting principles; and
Section 11-13-504(1)Verify source
§ 11-13-504(2)Subsection 11-13-504(2)Provision

Source excerpt

adopt and implement internal accounting controls in light of the needs and resources of the interlocal entity.

adopt and implement internal accounting controls in light of the needs and resources of the interlocal entity.
Section 11-13-504(2)Verify source

Legislative relationships

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