Utah § 17-78-807 - Annual report -- Financial statement.

Full text of Utah Utah Code § 17-78-807 — Annual report -- Financial statement., with citation guidance and answers to common questions.

§ 17-78-807. Annual report -- Financial statement.

Effective 5/6/2026
17-78-807.  Annual report -- Financial statement.
(1)To the extent that independent accounting records are prepared and maintained by the planetarium, the planetarium board of directors shall make, or in the case of a contracting entity, require that there be made, an annual report to the county executive and the county legislative body on the condition and operation of the planetarium, including a financial statement.
(2)The financial statement described in Subsection (1) shall be:
(a)prepared in accordance with generally accepted accounting principles; and
(b)reviewed by the county finance officer, as that term is defined in Section 17-66-101.
(3)The planetarium shall be included in the annual audit of the county conducted by an independent public accountant as required by Title 51, Chapter 2a, Accounting Reports from Political Subdivisions, Interlocal Organizations, and Other Local Entities Act.


Amended by Chapter 105, 2026 General Session

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Frequently Asked Questions About Utah § 17-78-807

What does Utah Code § 17-78-807 cover?

Section 17-78-807 ("Annual report -- Financial statement.") 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 § 17-78-807?

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Is this the official text of Utah law?

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