Funds and account groups maintained.

Utah Code § 10-6-108, under Chapter 10-6: Uniform Fiscal Procedures Act for Utah Cities.

Utah Code § 10-6-108

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.