Utah Code Ann. § 63A-3-202.5 – Comprehensive state accounting system -- Approval of agency accounting systems -- Cost accounting systems required.

(1) Subject to the oversight of the department, the director of the Division of Finance shall establish a comprehensive state accounting system.
(2) Officers, departments, agencies, and institutions of Utah may create and maintain accounting systems only with the approval of the director.
(3) The director may, with the approval of the executive director, require any department or institution to install and maintain a cost accounting system that will disclose the unit cost of material or service produced or performed by a department.

Amended by Chapter 336, 2026 General Session