United States — Utah Act or statute

United States — Utah legislation

Utah Code § 11-13-603, 2013

Source excerpt

applicability/exceptionsauditaudit reportingauditingauditor's reportentity governancefinancial reportingfinancial statementsgovernment entity complianceinterlocal entitiesmanagement's discussion and analysisprocurement applicabilityproject entitiespublic procurementreporting exemptionstatutory exceptionsstatutory exemptiontaxed entity governance

Jurisdiction: United States — Utah
Status: In force
Official identity: Year 2013
Dates: Enacted 2013

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Dates: Enacted 2013

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“Taxed interlocal entity. Except for purposes of an audit, examination, investigation, or review by the legislative auditor general as described in Subsection (8) and notwithstanding any other provision of law: the use of an asset by a”

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Taxed interlocal entity.

Section 11-13-603

Subsection 11-13-603(3)(a)

A taxed interlocal entity is not a participating local entity under the cited definition.

Section 11-13-603(3)(a)

Subsection 11-13-603(4)

A taxed interlocal entity is excluded from Title 51, Chapter 2a, and its governing board is not treated as a governing board under Section 51-2a-102.

Section 11-13-603(4)

Subsection 11-13-603(5)(f)

Section 11-13-225 ;

Section 11-13-603(5)(f)

Subsection 11-13-603(8)

A taxed interlocal project entity is treated as a political subdivision and is subject to the legislative auditor general’s authority.

Section 11-13-603(8)

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Source record from le.utah.gov · Enacted 2013

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Provision 36Repeal 3Interpretation

Part 11-13-6

part 11-13-6 Taxed Interlocal Entities

§ 11-13-603Taxed interlocal entity.Repeal

Source excerpt

Taxed interlocal entity. Except for purposes of an audit, examination, investigation, or review by the legislative auditor general as described in Subsection (8) and notwithstanding any other provision of law: the use of an asset by a taxed interlocal entity does not constitute the use of a public asset; a taxed interlocal entity's use of an asset that was a public asset before the taxed interlocal entity's use of the asset does not constitute a taxed interlocal entity's use of a public asset; an official of a project entity is not a public treasurer; and a taxed interlocal entity's governing board shall determine and direct the use of an asset by the taxed interlocal entity. A taxed interlocal entity that is not a project entity is not subject to the provisions of Title 63G, Chapter 6a, Utah Procurement Code . A project entity is subject to the provisions of Title 63G, Chapter 6a, Utah Procurement Code , to the extent described in Section 11-13-316 . A taxed interlocal entity is not a participating local entity as defined in Section 67-3-12 . For each fiscal year of a taxed interlocal entity, the taxed interlocal entity shall provide: the taxed interlocal entity's financial statements for and as of the end of the fiscal year and the prior fiscal year, including: the taxed interlocal entity's statement of net position as of the end of the fiscal year and the prior fiscal year, and the related statements of revenues and expenses and of cash flows for the fiscal year; or financial statements that are equivalent to the financial statements described in Subsection (3)(b)(i)(A) and, at the time the financial statements were created, were in compliance with generally accepted accounting principles that are applicable to taxed interlocal entities; and the accompanying auditor's report and management's discussion and analysis with respect to the taxed interlocal entity's financial statements for and as of the end of the fiscal year. The taxed interlocal entity shall provide the information described in Subsection (3)(b) within a reasonable time after the taxed interlocal entity's independent auditor delivers to the taxed interlocal entity's governing board the auditor's report with respect to the financial statements for and as of the end of the fiscal year. Notwithstanding Subsections (3)(b) and (c) or a taxed interlocal entity's compliance with one or more of the requirements of Title 63A, Chapter 3, Division of Finance : the taxed interlocal entity is not subject to Title 63A, Chapter 3, Division of Finance ; and the information described in Subsection (3)(b)(i) or (ii) does not constitute public financial information as defined in Section 67-3-12 . A taxed interlocal entity's governing board is not a governing board as defined in Section 51-2a-102 . A taxed interlocal entity is not subject to the provisions of Title 51, Chapter 2a, Accounting Reports from Political Subdivisions, Interlocal Organizations, and Other Local Entities Act . Notwithstanding any other provision of law, a taxed interlocal entity is not subject to the following provisions: Part 4, Governance ; Part 5, Fiscal Procedures for Interlocal Entities ; Subsection 11-13-204(1)(a)(i) or (ii)(J) ; Subsection 11-13-206(1)(f) ; Subsection 11-13-218(5)(a) ; Section 11-13-225 ; Section 11-13-226 ; or Section 53-2a-605 . In addition to having the powers described in Subsection 11-13-204(1)(a)(ii) , a taxed interlocal entity may, for the regulation of the entity's affairs and conduct of its business, adopt, amend, or repeal bylaws, policies, or procedures. Nothing in Part 4, Governance , or Part 5, Fiscal Procedures for Interlocal Entities , may be construed to limit the power or authority of a taxed interlocal entity. A governmental law enacted after May 12, 2015, and on or before November 10, 2021, is not applicable to, is not binding upon, and does not have effect on a taxed interlocal entity that is a project entity unless the governmental law expressly states the section of governmental law to be applicable to and binding upon the taxed interlocal entity with the following words: "[Applicable section or subsection number] constitutes an exception to Subsection 11-13-603(7)(a) and is applicable to and binding upon a taxed interlocal entity." A governmental law enacted after May 12, 2015, is not applicable to, is not binding upon, and does not have effect on a taxed interlocal entity that is an energy services interlocal entity unless the governmental law expressly states the section of governmental law to be applicable to and binding upon the energy services interlocal entity with the following words: "[Applicable section or subsection number] constitutes an exception to Subsection 11-13-603(7)(a) and is applicable to and binding upon an energy services interlocal entity." Sections 11-13-601 through 11-13-608 constitute an exception to Subsections (7)(a) and (7)(b) and are applicable to and binding upon a taxed interlocal entity. Notwithstanding any other provision of law, a taxed interlocal entity that is a project entity is a political subdivision that is subject to the authority of the legislative auditor general pursuant to Utah Constitution, Article VI, Section 33 , and Section 36-12-15 .

Section 11-13-603Verify source

§ 11-13-603(1)Subsection 11-13-603(1)Provision

Source excerpt

Except for legislative auditor general review, the use of an asset by a taxed interlocal entity is not treated as use of a public asset; an official of a project entity is not a public treasurer; and the governing board must determine and direct asset use.

Except for purposes of an audit, examination, investigation, or review by the legislative auditor general as described in Subsection (8) and notwithstanding any other provision of law: the use of an asset by a taxed interlocal entity does not constitute the use of a public asset; a taxed interlocal entity's use of an asset that was a public asset before the taxed interlocal entity's use of the asset does not constitute a taxed interlocal entity's use of a public asset; an official of a project entity is not a public treasurer; and a taxed interlocal entity's governing board shall determine and direct the use of an asset by the taxed interlocal entity.

Section 11-13-603(1)Verify source

§ 11-13-603(1)(a)Subsection 11-13-603(1)(a)Provision

Source excerpt

the use of an asset by a taxed interlocal entity does not constitute the use of a public asset;

Section 11-13-603(1)(a)Verify source

§ 11-13-603(1)(b)Subsection 11-13-603(1)(b)Provision

Source excerpt

A taxed interlocal entity’s use of an asset is not treated as use of a public asset if the asset was public before that use.

a taxed interlocal entity's use of an asset that was a public asset before the taxed interlocal entity's use of the asset does not constitute a taxed interlocal entity's use of a public asset;

Section 11-13-603(1)(b)Verify source

§ 11-13-603(1)(c)Subsection 11-13-603(1)(c)Provision

Source excerpt

An official of a project entity is not a public treasurer.

an official of a project entity is not a public treasurer; and

Section 11-13-603(1)(c)Verify source

§ 11-13-603(1)(d)Subsection 11-13-603(1)(d)Provision

Source excerpt

The governing board of a taxed interlocal entity must determine and direct how the entity’s assets are used.

a taxed interlocal entity's governing board shall determine and direct the use of an asset by the taxed interlocal entity.

Section 11-13-603(1)(d)Verify source

§ 11-13-603(2)Subsection 11-13-603(2)Provision

Source excerpt

A taxed interlocal entity that is not a project entity is not subject to the Utah Procurement Code; a project entity is subject to that code to the extent stated in Section 11-13-316.

A taxed interlocal entity that is not a project entity is not subject to the provisions of Title 63G, Chapter 6a, Utah Procurement Code . A project entity is subject to the provisions of Title 63G, Chapter 6a, Utah Procurement Code , to the extent described in Section 11-13-316 .

Section 11-13-603(2)Verify source

§ 11-13-603(2)(a)Subsection 11-13-603(2)(a)Provision

Source excerpt

A taxed interlocal entity that is not a project entity is not subject to the Utah Procurement Code provisions in Title 63G, Chapter 6a.

A taxed interlocal entity that is not a project entity is not subject to the provisions of Title 63G, Chapter 6a, Utah Procurement Code .

Section 11-13-603(2)(a)Verify source

§ 11-13-603(2)(b)Subsection 11-13-603(2)(b)Provision

Source excerpt

A project entity is subject to the Utah Procurement Code, as described in Section 11-13-316.

A project entity is subject to the provisions of Title 63G, Chapter 6a, Utah Procurement Code , to the extent described in Section 11-13-316 .

Section 11-13-603(2)(b)Verify source

§ 11-13-603(3)Subsection 11-13-603(3)Provision

Source excerpt

A taxed interlocal entity must provide specified annual financial statements, audit materials, and management analysis for each fiscal year.

A taxed interlocal entity is not a participating local entity as defined in Section 67-3-12 . For each fiscal year of a taxed interlocal entity, the taxed interlocal entity shall provide: the taxed interlocal entity's financial statements for and as of the end of the fiscal year and the prior fiscal year, including: the taxed interlocal entity's statement of net position as of the end of the fiscal year and the prior fiscal year, and the related statements of revenues and expenses and of cash flows for the fiscal year; or financial statements that are equivalent to the financial statements described in Subsection (3)(b)(i)(A) and, at the time the financial statements were created, were in compliance with generally accepted accounting principles that are applicable to taxed interlocal entities; and the accompanying auditor's report and management's discussion and analysis with respect to the taxed interlocal entity's financial statements for and as of the end of the fiscal year. The taxed interlocal entity shall provide the information described in Subsection (3)(b) within a reasonable time after the taxed interlocal entity's independent auditor delivers to the taxed interlocal entity's governing board the auditor's report with respect to the financial statements for and as of the end of the fiscal year. Notwithstanding Subsections (3)(b) and (c) or a taxed interlocal entity's compliance with one or more of the requirements of Title 63A, Chapter 3, Division of Finance : the taxed interlocal entity is not subject to Title 63A, Chapter 3, Division of Finance ; and the information described in Subsection (3)(b)(i) or (ii) does not constitute public financial information as defined in Section 67-3-12 .

Section 11-13-603(3)Verify source

§ 11-13-603(3)(a)Subsection 11-13-603(3)(a)Interpretation

Source excerpt

A taxed interlocal entity is not a participating local entity under the cited definition.

A taxed interlocal entity is not a participating local entity as defined in Section 67-3-12 .

Section 11-13-603(3)(a)Verify source

§ 11-13-603(3)(b)Subsection 11-13-603(3)(b)Provision

Source excerpt

For each fiscal year of a taxed interlocal entity, the taxed interlocal entity shall provide: the taxed interlocal entity's financial statements for and as of the end of the fiscal year and the prior fiscal year, including: the taxed interlocal entity's statement of net position as of the end of the fiscal year and the prior fiscal year, and the related statements of revenues and expenses and of cash flows for the fiscal year; or financial statements that are equivalent to the financial statements described in Subsection (3)(b)(i)(A) and, at the time the financial statements were created, were in compliance with generally accepted accounting principles that are applicable to taxed interlocal entities; and the accompanying auditor's report and management's discussion and analysis with respect to the taxed interlocal entity's financial statements for and as of the end of the fiscal year.

Section 11-13-603(3)(b)Verify source

§ 11-13-603(3)(b)(i)Subsection 11-13-603(3)(b)(i)Provision

Source excerpt

the taxed interlocal entity's financial statements for and as of the end of the fiscal year and the prior fiscal year, including: the taxed interlocal entity's statement of net position as of the end of the fiscal year and the prior fiscal year, and the related statements of revenues and expenses and of cash flows for the fiscal year; or financial statements that are equivalent to the financial statements described in Subsection (3)(b)(i)(A) and, at the time the financial statements were created, were in compliance with generally accepted accounting principles that are applicable to taxed interlocal entities; and

Section 11-13-603(3)(b)(i)Verify source

§ 11-13-603(3)(b)(i)(A)Subsection 11-13-603(3)(b)(i)(A)Provision

Source excerpt

the taxed interlocal entity's statement of net position as of the end of the fiscal year and the prior fiscal year, and the related statements of revenues and expenses and of cash flows for the fiscal year; or

Section 11-13-603(3)(b)(i)(A)Verify source

§ 11-13-603(3)(b)(i)(B)Subsection 11-13-603(3)(b)(i)(B)Provision

Source excerpt

Financial statements must be equivalent to those described in Subsection (3)(b)(i)(A) and, when created, must comply with generally accepted accounting principles applicable to taxed interlocal entities.

financial statements that are equivalent to the financial statements described in Subsection (3)(b)(i)(A) and, at the time the financial statements were created, were in compliance with generally accepted accounting principles that are applicable to taxed interlocal entities; and

Section 11-13-603(3)(b)(i)(B)Verify source

§ 11-13-603(3)(b)(ii)Subsection 11-13-603(3)(b)(ii)Provision

Source excerpt

the accompanying auditor's report and management's discussion and analysis with respect to the taxed interlocal entity's financial statements for and as of the end of the fiscal year.

Section 11-13-603(3)(b)(ii)Verify source

§ 11-13-603(3)(c)Subsection 11-13-603(3)(c)Provision

Source excerpt

The taxed interlocal entity must provide the information described in Subsection (3)(b) within a reasonable time after its independent auditor gives the auditor’s report to the governing board.

The taxed interlocal entity shall provide the information described in Subsection (3)(b) within a reasonable time after the taxed interlocal entity's independent auditor delivers to the taxed interlocal entity's governing board the auditor's report with respect to the financial statements for and as of the end of the fiscal year.

Section 11-13-603(3)(c)Verify source

§ 11-13-603(3)(d)Subsection 11-13-603(3)(d)Provision

Source excerpt

A taxed interlocal entity is not subject to Title 63A, Chapter 3, Division of Finance.

Notwithstanding Subsections (3)(b) and (c) or a taxed interlocal entity's compliance with one or more of the requirements of Title 63A, Chapter 3, Division of Finance : the taxed interlocal entity is not subject to Title 63A, Chapter 3, Division of Finance ; and the information described in Subsection (3)(b)(i) or (ii) does not constitute public financial information as defined in Section 67-3-12 .

Section 11-13-603(3)(d)Verify source

§ 11-13-603(3)(d)(i)Subsection 11-13-603(3)(d)(i)Provision

Source excerpt

the taxed interlocal entity is not subject to Title 63A, Chapter 3, Division of Finance ; and

Section 11-13-603(3)(d)(i)Verify source

§ 11-13-603(3)(d)(ii)Subsection 11-13-603(3)(d)(ii)Provision

Source excerpt

Information described in Subsection (3)(b)(i) or (ii) is not public financial information under Section 67-3-12.

the information described in Subsection (3)(b)(i) or (ii) does not constitute public financial information as defined in Section 67-3-12 .

Section 11-13-603(3)(d)(ii)Verify source

§ 11-13-603(4)Subsection 11-13-603(4)Provision

Source excerpt

A taxed interlocal entity is excluded from Title 51, Chapter 2a, and its governing board is not treated as a governing board under Section 51-2a-102.

A taxed interlocal entity's governing board is not a governing board as defined in Section 51-2a-102 . A taxed interlocal entity is not subject to the provisions of Title 51, Chapter 2a, Accounting Reports from Political Subdivisions, Interlocal Organizations, and Other Local Entities Act .

Section 11-13-603(4)Verify source

§ 11-13-603(4)(a)Subsection 11-13-603(4)(a)Provision

Source excerpt

A taxed interlocal entity’s governing board is not a governing board under Section 51-2a-102.

A taxed interlocal entity's governing board is not a governing board as defined in Section 51-2a-102 .

Section 11-13-603(4)(a)Verify source

§ 11-13-603(4)(b)Subsection 11-13-603(4)(b)Provision

Source excerpt

A taxed interlocal entity is exempt from Title 51, Chapter 2a accounting-report provisions.

A taxed interlocal entity is not subject to the provisions of Title 51, Chapter 2a, Accounting Reports from Political Subdivisions, Interlocal Organizations, and Other Local Entities Act .

Section 11-13-603(4)(b)Verify source

§ 11-13-603(5)Subsection 11-13-603(5)Provision

Source excerpt

A taxed interlocal entity is exempt from several listed provisions.

Notwithstanding any other provision of law, a taxed interlocal entity is not subject to the following provisions: Part 4, Governance ; Part 5, Fiscal Procedures for Interlocal Entities ; Subsection 11-13-204(1)(a)(i) or (ii)(J) ; Subsection 11-13-206(1)(f) ; Subsection 11-13-218(5)(a) ; Section 11-13-225 ; Section 11-13-226 ; or Section 53-2a-605 .

Section 11-13-603(5)Verify source

§ 11-13-603(5)(a)Subsection 11-13-603(5)(a)Provision

Source excerpt

Part 4, Governance ;

Section 11-13-603(5)(a)Verify source

§ 11-13-603(5)(b)Subsection 11-13-603(5)(b)Provision

Source excerpt

Part 5, Fiscal Procedures for Interlocal Entities ;

Section 11-13-603(5)(b)Verify source

§ 11-13-603(5)(c)Subsection 11-13-603(5)(c)Provision

Source excerpt

Subsection 11-13-204(1)(a)(i) or (ii)(J) ;

Section 11-13-603(5)(c)Verify source

§ 11-13-603(5)(d)Subsection 11-13-603(5)(d)Provision

Source excerpt

Subsection 11-13-206(1)(f) ;

Section 11-13-603(5)(d)Verify source

§ 11-13-603(5)(e)Subsection 11-13-603(5)(e)Provision

Source excerpt

Subsection 11-13-218(5)(a) ;

Section 11-13-603(5)(e)Verify source

§ 11-13-603(5)(f)Subsection 11-13-603(5)(f)Provision

Source excerpt

Section 11-13-225 ;

Section 11-13-603(5)(f)Verify source

§ 11-13-603(5)(g)Subsection 11-13-603(5)(g)Provision

Source excerpt

Section 11-13-226 ; or

Section 11-13-603(5)(g)Verify source

§ 11-13-603(5)(h)Subsection 11-13-603(5)(h)Provision

Source excerpt

Section 53-2a-605 .

Section 11-13-603(5)(h)Verify source

§ 11-13-603(6)Subsection 11-13-603(6)Repeal

Source excerpt

A taxed interlocal entity may adopt, amend, or repeal bylaws, policies, or procedures to regulate its affairs and business.

In addition to having the powers described in Subsection 11-13-204(1)(a)(ii) , a taxed interlocal entity may, for the regulation of the entity's affairs and conduct of its business, adopt, amend, or repeal bylaws, policies, or procedures. Nothing in Part 4, Governance , or Part 5, Fiscal Procedures for Interlocal Entities , may be construed to limit the power or authority of a taxed interlocal entity.

Section 11-13-603(6)Verify source

§ 11-13-603(6)(a)Subsection 11-13-603(6)(a)Repeal

Source excerpt

A taxed interlocal entity may adopt, amend, or repeal bylaws, policies, or procedures to regulate its affairs and conduct its business.

Section 11-13-603(6)(a)Verify source

§ 11-13-603(6)(b)Subsection 11-13-603(6)(b)Provision

Source excerpt

Nothing in Part 4, Governance , or Part 5, Fiscal Procedures for Interlocal Entities , may be construed to limit the power or authority of a taxed interlocal entity.

Section 11-13-603(6)(b)Verify source

§ 11-13-603(7)Subsection 11-13-603(7)Provision

Source excerpt

Certain later-enacted governmental laws do not apply to specified taxed interlocal entities unless the law expressly says it does.

A governmental law enacted after May 12, 2015, and on or before November 10, 2021, is not applicable to, is not binding upon, and does not have effect on a taxed interlocal entity that is a project entity unless the governmental law expressly states the section of governmental law to be applicable to and binding upon the taxed interlocal entity with the following words: "[Applicable section or subsection number] constitutes an exception to Subsection 11-13-603(7)(a) and is applicable to and binding upon a taxed interlocal entity." A governmental law enacted after May 12, 2015, is not applicable to, is not binding upon, and does not have effect on a taxed interlocal entity that is an energy services interlocal entity unless the governmental law expressly states the section of governmental law to be applicable to and binding upon the energy services interlocal entity with the following words: "[Applicable section or subsection number] constitutes an exception to Subsection 11-13-603(7)(a) and is applicable to and binding upon an energy services interlocal entity." Sections 11-13-601 through 11-13-608 constitute an exception to Subsections (7)(a) and (7)(b) and are applicable to and binding upon a taxed interlocal entity.

Section 11-13-603(7)Verify source

§ 11-13-603(7)(a)Subsection 11-13-603(7)(a)Provision

Source excerpt

Section 11-13-603(7)(a)Verify source

§ 11-13-603(7)(b)Subsection 11-13-603(7)(b)Provision

Source excerpt

A governmental law enacted after May 12, 2015 does not apply to, bind, or affect a taxed interlocal entity that is an energy services interlocal entity unless the law expressly states that it is an exception and applies to that entity.

A governmental law enacted after May 12, 2015, is not applicable to, is not binding upon, and does not have effect on a taxed interlocal entity that is an energy services interlocal entity unless the governmental law expressly states the section of governmental law to be applicable to and binding upon the energy services interlocal entity with the following words: "[Applicable section or subsection number] constitutes an exception to Subsection 11-13-603(7)(a) and is applicable to and binding upon an energy services interlocal entity."

Section 11-13-603(7)(b)Verify source

§ 11-13-603(7)(c)Subsection 11-13-603(7)(c)Provision

Source excerpt

Sections 11-13-601 through 11-13-608 are an exception to Subsections (7)(a) and (7)(b) and apply to a taxed interlocal entity.

Sections 11-13-601 through 11-13-608 constitute an exception to Subsections (7)(a) and (7)(b) and are applicable to and binding upon a taxed interlocal entity.

Section 11-13-603(7)(c)Verify source

§ 11-13-603(8)Subsection 11-13-603(8)Provision

Source excerpt

A taxed interlocal project entity is treated as a political subdivision and is subject to the legislative auditor general’s authority.

Notwithstanding any other provision of law, a taxed interlocal entity that is a project entity is a political subdivision that is subject to the authority of the legislative auditor general pursuant to Utah Constitution, Article VI, Section 33 , and Section 36-12-15 .

Section 11-13-603(8)Verify source

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Utah Code § 11-13-603, 2013

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