Effective 3/1/2017 51-2a-201. Accounting reports required. (1) The governing board of an entity whose revenues or expenditures of all funds is $1,000,000 or more shall cause an audit to be made of its accounts by a competent certified public accountant. (2) The governing board of an entity whose revenues or expenditures of all funds is […]
Effective 5/12/2020 51-2a-201.5. Accounting reports required — Reporting to state auditor — Registration as a limited purpose entity. (1) As used in this section: (a) (i) “Federal pass through money” means federal money received by a nonprofit corporation through a subaward or contract from the state or a political subdivision. (ii) “Federal pass through money” […]
Effective 6/30/2020 51-2a-202. Reporting requirements. (1) The governing board of each entity required to have an audit, review, compilation, or fiscal report shall ensure that the audit, review, compilation, or fiscal report is: (a) made at least annually; and (b) filed with the state auditor within six months of the close of the fiscal year […]
51-2a-203. Audit reports — Preservation. (1) The governing body of each political subdivision and each interlocal organization or other local entity required to submit an accounting report shall: (a) file and preserve all accounting reports; and (b) file copies of all accounting reports with the state auditor. (2) Copies of the accounting reports are open […]
