Utah Municipal Code
Uniform Fiscal Procedures Act for Utah Cities
Section 108
Funds and account groups maintained.
     10-6-108.   Funds and account groups maintained.
     Each city shall maintain, according to its own accounting needs, some or all of the funds and account groups in its system of accounts, as prescribed in the Uniform Accounting Manual for Utah Cities.

Enacted by Chapter 26, 1979 General Session
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