Part

Accounting Procedures

Title 17 — Counties §§ 17-63-201–17-63-204

Utah Code § 17-63-201— Fiscal period -- Annual or biennial
Utah Code § 17-63-202— Counties to utilize uniform system of fiscal procedures
Utah Code § 17-63-203— Basis of accounting -- Required funds and accounts -- Lapse of appropriations
Utah Code § 17-63-204— Retained earnings -- Accumulation -- Restrictions -- Disbursements