10-6-154 - Duties of state auditor and committee -- Adoption and expansion of uniform system.
10-6-154. Duties of state auditor and committee -- Adoption and expansion ofuniform system.
(1) The state auditor with the assistance, advice, and recommendations of the municipalgovernment fiscal committee shall:
(a) prescribe uniform accounting and reporting procedures for cities, in conformity withgenerally accepted accounting principles;
(b) conduct a continuing review and modification of such procedures to improve them;
(c) prepare and supply each city with suitable budget and reporting forms; and
(d) prepare instructional materials, conduct training programs and render other servicesdeemed necessary to assist cities in implementing the uniform accounting, budgeting andreporting procedures.
(2) The Uniform Accounting Manual for Utah Cities shall prescribe reasonableexceptions and modifications for fourth and fifth class cities to the uniform system of accounting,budgeting, and reporting.
(3) The advisory committee shall establish and conduct a continuing review of suggestedmeasurements and procedures for program and performance budgeting and reporting which maybe evaluated on a statewide basis.
(4) Cities may expand the uniform accounting and reporting procedures to better servetheir needs; however, no deviations from or alterations to the basic prescribed classificationsystems for the identity of funds and accounts shall be made.
Amended by Chapter 292, 2003 General Session