Utah § 10-6-107 - Uniform accounting system.
Full text of Utah Utah Code § 10-6-107 — Uniform accounting system., with citation guidance and answers to common questions.
§ 10-6-107. Uniform accounting system.
10-6-107. Uniform accounting system.
| (1) | The accounting records of cities shall be established and maintained, and financial statements prepared from those records in conformance with generally accepted accounting principles promulgated from time to time by authoritative bodies in the United States. |
| (2) | The state auditor shall prescribe in the Uniform Accounting Manual for Utah Cities a uniform system of accounting that conforms to generally accepted accounting principles. |
| (3) | The state auditor shall maintain the manual so that it reflects current generally accepted accounting principles. |
Amended by Chapter 354, 2025 General Session
Frequently Asked Questions About Utah § 10-6-107
What does Utah Code § 10-6-107 cover?
Section 10-6-107 ("Uniform accounting system.") is part of the Utah Code, the codified statutory law of Utah. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Utah § 10-6-107?
A common citation format is "Utah Code § 10-6-107" (Utah). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Utah law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Utah official source linked on this page or consult a licensed Utah attorney.
How does Utah § 10-6-107 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Utah can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Utah.