Utah Code Ann. § 63A-3-203 – Accounting control over state departments and agencies -- Prescription and approval of financial forms and accounting systems.

(1) The director of the Division of Finance shall:
1. (a) exercise accounting control over all state departments and agencies except institutions of higher education; and
2. (b) prescribe the manner and method of certifying that funds are available and adequate to meet all contracts and obligations.
(2) The director shall audit all claims against the state for which an appropriation is made.
(3)
1. (a) The director shall prescribe:
  1. (i) all forms of requisitions, receipts, vouchers, bills, or claims to be used by all state departments and agencies; and
  2. (ii) all forms to be used by the division.
2. (b) Before approving the forms in Subsection (3)(a), the director shall obtain approval from the state auditor that the forms will adequately facilitate the post-audit of public accounts.
(4) Before implementation by any state agency, the director of the Division of Finance shall review and approve any accounting system developed by a state agency.
(5) If a state agency does not obtain the approval described in Subsection (4), the director may:
1. (a) require the state agency to cease all development activity related to the accounting system; and
2. (b)
  1. (i) establish conditions of future development of the accounting system; or
  2. (ii) deny implementation of the accounting system.