Professional statute overview
Enactment structure, operative effect and source provenance
01
Purpose and legislative effect
“An interlocal entity may expand certain uniform accounting, budgeting, or reporting procedures required by generally accepted accounting principles, but may not change the basic prescribed 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
- 01
Start with the recorded version
Enacted 2015. 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
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.
An interlocal entity may expand certain uniform accounting, budgeting, or reporting procedures required by generally accepted accounting principles, but may not change the basic prescribed classification systems for funds and accounts.
Section 11-13-530
An interlocal entity may expand a GAAP-required accounting, budgeting, or reporting procedure to better meet its needs, subject to Subsection (2).
Section 11-13-530(1)
An interlocal entity must not deviate from or alter the prescribed classification systems for identifying funds and accounts under generally accepted accounting principles.
Section 11-13-530(2)
04
Source and current-law status
In force source record
Source record from le.utah.gov · Enacted 2015
This source records the instrument as in force. Confirm subsequent amendments, commencement notices, and judicial treatment before relying on it.