Utah Code § 10-5-131

Uniform accounting and reporting procedures -- Forms -- Instructions
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The state auditor, with the concurrence of the town fiscal committee, shall:
 
 (1) prescribe uniform accounting and reporting procedures for towns, in conformity with generally accepted accounting principles; 
 
 
 
 (2) conduct a continuing review and modification of the procedures to improve them; 
 
 
 
 (3) prepare and supply each town with suitable budget and reporting forms; and 
 
 
 
 (4) prepare instructional materials, conduct training programs and render other services considered necessary to assist towns in implementing the uniform accounting, budgeting, and reporting procedures.

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