Utah § 17-63-602 - Finance officer to present finance statements.

Full text of Utah Utah Code § 17-63-602 — Finance officer to present finance statements., with citation guidance and answers to common questions.

§ 17-63-602. Finance officer to present finance statements.

Effective 11/6/2025
17-63-602.  Finance officer to present finance statements.
(1)The finance officer shall present to the governing body the following financial statements prepared in the manner prescribed by the uniform system of budgeting, accounting, and reporting:
(a)a summary of cash receipts and disbursements for each fund or group of funds and for each department within each fund reportable at the end of each month showing the cash and invested balance at the beginning of the period, the total receipts collected during the period, the total disbursements made during the period, and the cash and invested balance at the end of the period;
(b)not less than once each quarter or more often if requested by the governing body, a condensed statement of revenues and expenditures and comparison with the budget of the county general fund and the allotments thereof, as reflected by the books of account;
(c)a comparative quarterly income and expense statement for each enterprise fund showing a comparative analysis between the operations of such fund for the current fiscal reporting period and the same period in the previous year;
(d)a condensed statement of the operating and capital budget of each enterprise fund showing revenues and expenses and balances compared with the budget for any period requested by the governing body or required by the uniform system of budgeting, accounting, and reporting; and
(e)any other statements of operations or reports on financial condition as the governing body or the uniform system of budgeting, accounting, and reporting may require.
(2)All financial statements made in accordance with this section shall be open for public inspection during regular business hours.


Renumbered and Amended by Chapter 13, 2025 Special Session 1

Source: official Utah text · Last verified 2026-08-27

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Frequently Asked Questions About Utah § 17-63-602

What does Utah Code § 17-63-602 cover?

Section 17-63-602 ("Finance officer to present finance statements.") 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 § 17-63-602?

A common citation format is "Utah Code § 17-63-602" (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 § 17-63-602 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

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