Utah § 2a-403 - General Fund reimbursed for accounting report of nonappropriated activities -- Amount of reimbursement.

Full text of Utah Utah Code § 2a-403 — General Fund reimbursed for accounting report of nonappropriated activities -- Amount of reimbursement., with citation guidance and answers to common questions.

§ 2a-403. General Fund reimbursed for accounting report of nonappropriated activities -- Amount of reimbursement.

Effective 5/9/2017
51-2a-403.  General Fund reimbursed for accounting report of nonappropriated activities -- Amount of reimbursement.
(1) The General Fund shall be reimbursed by the entity for which an audit, review, or compilation are in whole or in part performed, whenever the state auditor or legislative auditor general is required by law or constitutional provision to perform that audit, review, or compilation or cause that audit, review, or compilation to be made for any office, department, division, board, agency, commission, council, authority, institution, hospital, school, college, university, or other instrumentality of the state or any of its political subdivisions for nonappropriated activities, including associated students' accounts, auxiliary enterprise funds, nonprofit corporations, governmental nonprofit corporations, contracts with the federal government, federal grants-in-aid, and federal assistance programs.
(2)
(a) The reimbursement amount shall be a pro rata share of that auditor's total cost, based upon a time-spent factor.
(b) An audit includes an audit of state-appropriated funds.
(i) If state-appropriated funds are not involved in the accounting report, the reimbursement may not be less than the average hourly cost of the operations of that auditor's office nor more than the average rate attainable from certified public accounting firms performing similar services for this state.
(ii) Reimbursement charges may be negotiated with that auditor's office within these limitations.


Amended by Chapter 441, 2017 General Session

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

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Frequently Asked Questions About Utah § 2a-403

What does Utah Code § 2a-403 cover?

Section 2a-403 ("General Fund reimbursed for accounting report of nonappropriated activities -- Amount of reimbursement.") 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 § 2a-403?

A common citation format is "Utah Code § 2a-403" (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 § 2a-403 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.

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