Limited Purpose Local Government Entities - Community Development and Renewal Agencies Act
General Provisions
Section 605
Audit report.
     17C-1-605.   Audit report.
     (1) Each agency required to be audited under Section 17C-1-604 shall, within 180 days after the end of the agency's fiscal year, file a copy of the audit report with the county auditor, the State Tax Commission, the State Board of Education, and each taxing entity that levies a tax on property from which the agency collects tax increment.
     (2) Each audit report under Subsection (1) shall include:
     (a) the tax increment collected by the agency for each project area;
     (b) the amount of tax increment paid to each taxing entity under Section 17C-1-410;
     (c) the outstanding principal amount of bonds issued or other loans incurred to finance the costs associated with the agency's project areas; and
     (d) the actual amount expended for:
     (i) acquisition of property;
     (ii) site improvements or site preparation costs;
     (iii) installation of public utilities or other public improvements; and
     (iv) administrative costs of the agency.

Renumbered and Amended by Chapter 359, 2006 General Session
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