17-37-7. Annual report -- Financial statement.
To the extent that independent accounting records are prepared and maintained by the
planetarium, the planetarium board of directors shall make, or in the case of a contracting entity,
require that there be made, an annual report to the county executive and the county legislative
body on the condition and operation of the planetarium, including a financial statement. The
financial statement shall be prepared in accordance with generally accepted accounting principles
consistently applied and shall be reviewed by the county auditor. The planetarium shall be
included in the annual audit of the county conducted by an independent public accountant as
required by Title 51, Chapter 2a, Accounting Reports from Political Subdivisions, Interlocal
Organizations, and Other Local Entities Act.
Amended by Chapter 71, 2005 General Session
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Last revised: Thursday, May 28, 2009