This link provides reporting requirements, forms to help entities meet those requirements and various guides for CPA's and entity staff to use to improve governance and meet reporting requirements.
Access the state training website for training on OPMA, GRAMA, and New Official training.
A report required to be completed annually. This form should be used to facilitate conversations among the governing body about Risks to the entity and give direction to improve governance.
Access various templates useful to local entities.
A brief overview of risks and controls that should be considered when collecting funds from taxpayers.
A brief explanation of what a bank reconciliation should accomplish and ways board members can cheek and improve on the bank reconciliation process.
A brief explanation of capital assets and how entities can use a capitalization policy to clarify which assets will be capitalized.
A brief explanation of how depreciation works. this is required for government wide financial presentation as well as enterprise or proprietary fund accounting.
An explanation of the different fiscal years commonly used in the state as well as when those entities are required to report.
A brief explanation of fund balance including classification of fund balance and fund balance limitations applicable to governmental entities.
A brief explanation of how transactions are recorded as well as some of the language used in state code regarding how transactions are recorded or 'posted' in the accounting system
A brief explanation of the state requirement of separating duties for authorizing transactions, recording transactions and the custody of assets.
A brief explanation of Utah procurement code and administrative rule R33 as well as its applicability to different government types.
Cities, Towns, Townships - A checklist to assist clerks in the budgeting process to ensure compliance with statutory deadlines.
A checklist to assist counties in the budgeting process to ensure compliance with statutory deadlines.
A checklist to assist clerks in the budgeting process to ensure compliance with statutory deadlines.
A checklist to assist clerks in the budget amendment process to ensure compliance with statutory deadlines.
A checklist to assist counties in the budget amendment process to ensure compliance with statutory deadlines.
A checklist and guide to help clerks notice and hold public meetings.
A checklist to assist entities when procuring attestation services such as an audit or an Agreed Upon Procedures report.
A checklist to assist entities determining if they are separating duties correctly within their organization.
A checklist for entities to utilize when considering the dissolution of a special service district.
A checklist for entities considering the adoption and use of a capital projects fund.