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United States — Utah Act or statute

United States — Utah legislation

Utah Code § 11-13-528, 2015

The interlocal entity must prepare an annual financial report within 180 days after each fiscal year ends, or may satisfy that requirement by presenting the auditor’s audit report.

Source excerpt

accountingaudit reportingfinancial reportingrecord maintenance
Jurisdiction
United States — Utah
Status
In force
Official identity
Year 2015
Dates
Enacted 2015
More statute details
Dates
Enacted 2015
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01

Purpose and legislative effect

“The interlocal entity must prepare an annual financial report within 180 days after each fiscal year ends, or may satisfy that requirement by presenting the auditor’s audit report.”

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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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Annual financial reports -- Audit reports.

The interlocal entity must prepare an annual financial report within 180 days after each fiscal year ends, or may satisfy that requirement by presenting the auditor’s audit report.

Section 11-13-528

Subsection 11-13-528(1)

Within 180 days after the close of each fiscal year, the interlocal entity shall prepare an annual financial report in conformity with generally accepted accounting principles as prescribed in the Uniform Accounting Manual of the Utah

Section 11-13-528(1)

Subsection 11-13-528(3)

The interlocal entity must file copies of the annual financial report or auditor’s audit report with the state auditor and keep the report as a public document at its office.

Section 11-13-528(3)

Subsection 11-13-528(3)(a)

file copies of the annual financial report or the audit report furnished by the auditor with the state auditor; and

Section 11-13-528(3)(a)

04

Source and current-law status

In force source record

Source record from le.utah.gov · Enacted 2015

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Showing 6 of 6 provisions

Provision 6

Part 11-13-5

part 11-13-5 Fiscal Procedures for Interlocal Entities

§ 11-13-528Annual financial reports -- Audit reports.Provision

Source excerpt

The interlocal entity must prepare an annual financial report within 180 days after each fiscal year ends, or may satisfy that requirement by presenting the auditor’s audit report.

Annual financial reports -- Audit reports. Within 180 days after the close of each fiscal year, the interlocal entity shall prepare an annual financial report in conformity with generally accepted accounting principles as prescribed in the Uniform Accounting Manual of the Utah State Auditor. The requirement under Subsection (1) may be satisfied by presentation of the audit report furnished by the auditor. The interlocal entity shall: file copies of the annual financial report or the audit report furnished by the auditor with the state auditor; and maintain the report as a public document in the interlocal entity office.
Section 11-13-528Verify source
§ 11-13-528(1)Subsection 11-13-528(1)Provision

Source excerpt

Within 180 days after the close of each fiscal year, the interlocal entity shall prepare an annual financial report in conformity with generally accepted accounting principles as prescribed in the Uniform Accounting Manual of the Utah

Within 180 days after the close of each fiscal year, the interlocal entity shall prepare an annual financial report in conformity with generally accepted accounting principles as prescribed in the Uniform Accounting Manual of the Utah State Auditor.
Section 11-13-528(1)Verify source
§ 11-13-528(2)Subsection 11-13-528(2)Provision

Source excerpt

A requirement under Subsection (1) may be satisfied by presenting the auditor’s audit report.

The requirement under Subsection (1) may be satisfied by presentation of the audit report furnished by the auditor.
Section 11-13-528(2)Verify source
§ 11-13-528(3)Subsection 11-13-528(3)Provision

Source excerpt

The interlocal entity must file copies of the annual financial report or auditor’s audit report with the state auditor and keep the report as a public document at its office.

The interlocal entity shall: file copies of the annual financial report or the audit report furnished by the auditor with the state auditor; and maintain the report as a public document in the interlocal entity office.
Section 11-13-528(3)Verify source
§ 11-13-528(3)(a)Subsection 11-13-528(3)(a)Provision

Source excerpt

file copies of the annual financial report or the audit report furnished by the auditor with the state auditor; and

file copies of the annual financial report or the audit report furnished by the auditor with the state auditor; and
Section 11-13-528(3)(a)Verify source
§ 11-13-528(3)(b)Subsection 11-13-528(3)(b)Provision

Source excerpt

The report must be kept as a public document in the interlocal entity office.

maintain the report as a public document in the interlocal entity office.
Section 11-13-528(3)(b)Verify source

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