Utah Code Ann. § 17D-3-107 – Annual budget and financial reports requirements.

(1) Upon agreement with the commission, the state auditor may modify:
1. (a) for filing a budget, a requirement in Subsection 17B-1-614(2) or 17B-1-629(3)(d); or
2. (b) for filing a financial report, a requirement in Section 17B-1-639.
(2) Beginning on July 1, 2019, a conservation district is a participating local entity, as that term is defined in Section 63A-3-401, and subject to Title 63A, Chapter 3, Part 4, Utah Public Finance Website.