Section 201 – Appointment of accounting and other officers and employees by director of the Division of Finance — Delegation of powers and duties by director — Background checks.

Effective 5/4/2022 63A-3-201. Appointment of accounting and other officers and employees by director of the Division of Finance — Delegation of powers and duties by director — Background checks. (1) With the approval of the executive director, the director of the Division of Finance shall appoint an accounting officer and other administrative officers that are […]

Section 202 – Comprehensive state accounting system — Approval of agency accounting systems — Cost accounting systems required.

63A-3-202. Comprehensive state accounting system — Approval of agency accounting systems — Cost accounting systems required. (1) 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 […]

Section 203 – Accounting control over state departments and agencies — Prescription and approval of financial forms and accounting systems.

Effective 5/4/2022 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: (a) exercise accounting control over all state departments and agencies except institutions of higher education; and (b) prescribe the manner and method of certifying that funds […]

Section 204 – Financial control system — Financial reports as to state funds — Information required of executive directors of state departments.

63A-3-204. Financial control system — Financial reports as to state funds — Information required of executive directors of state departments. (1) The director of the Division of Finance shall: (a) maintain a financial control system according to generally accepted accounting principles; (b) record the constituent elements of the General Fund and of each special fund […]

Section 205 – Revolving loan funds — Standards and procedures.

Effective 7/1/2022 63A-3-205. Revolving loan funds — Standards and procedures. (1) As used in this section, “revolving loan fund” means: (a) the Water Resources Conservation and Development Fund, created in Section 73-10-24; (b) the Water Resources Construction Fund, created in Section 73-10-8; (c) the Water Resources Cities Water Loan Fund, created in Section 73-10-22; (d) […]