Utah Code Ann. § 53E-3-602 – Auditors appointed -- Auditing standards. | Midpage

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§ 53E-3-602

Utah Code Ann. § 53E-3-602

Auditors appointed -- Auditing standards.

Effective May 14, 2019Amended by Chapter 186, 2019 General Session

(1) Procedures utilized by auditors employed by local school boards shall meet or exceed generally accepted auditing standards approved by the state board and the state auditor.
(2) The standards must include financial accounting for both revenue and expenditures, and student accounting.

Amended by Chapter 186, 2019 General Session