51-2a-202 - Reporting requirements.
51-2a-202. Reporting requirements.
(1) The governing board of each entity required to have an audit, review, compilation, orfiscal report shall ensure that the audit, review, compilation, or fiscal report is:
(a) made at least annually; and
(b) filed with the state auditor within six months of the close of the fiscal year of theentity.
(2) If the political subdivision, interlocal organization, or other local entity receivesfederal funding, the audit, review, or compilation shall be performed in accordance with bothfederal and state auditing requirements.
Enacted by Chapter 206, 2004 General Session