17B-1-641 - Local district may expand uniform procedures -- Limitation.
17B-1-641. Local district may expand uniform procedures -- Limitation.
(1) Subject to Subsection (2), a local district may expand the uniform accounting,budgeting, and reporting procedure prescribed in the Uniform Accounting Manual for LocalDistricts prepared by the state auditor under Subsection 67-3-1(13), to better serve the needs ofthe district.
(2) A local district may not deviate from or alter the basic prescribed classificationsystems for the identity of funds and accounts set forth in the Uniform Accounting Manual forLocal Districts.
Renumbered and Amended by Chapter 329, 2007 General Session