Each city shall maintain, according to its own accounting needs, some or all of the funds and account groups in its system of accounts, as prescribed in the Uniform Accounting Manual for Utah Cities.
Utah Code § 10-6-108
Funds and account groups maintained
Known as the Uniform Fiscal Procedures Act
The act spans §§ 10–10 (96 sections).
Enacted by Chapter 26, 1979 General Session
Official source: Utah State Legislature. Reproduced from public-domain Utah statutes; confirm against the official source for the current text. Not legal advice.