All officers who are required by law to report annually or biennially to the Legislature or governor shall close their accounts at the end of the fiscal year, and as soon thereafter as practicable shall prepare and compile the material for their respective reports.
Utah Code § 67-10-2
Accounts to be closed at end of fiscal year
Amended by Chapter 153, 1957 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.