Utah Code Title 51. Public Funds and Accounts § 51-5-2. Legislative policy--General requirements

(1) Each administrative unit of state government shall comply with this chapter, which establishes the state's fiscal procedures for state government funds.

(2) Except when in conflict with constitutional and statutory provisions, each administrative unit of state government shall apply generally accepted accounting principles and fiscal procedures.

(3) The Legislature may establish funds in addition to those required by the Constitution.

(4) Federal grants and other revenues, which must remain restricted according to the terms under which they are received, are governed by the specific provisions in this chapter.

(5) The Division of Finance shall establish procedures applicable to the administration and collection of taxes, licenses, fees, and all other forms of revenue to allow them to be credited directly into the funds for which they are designated.

(6) The Division of Finance and each administrative unit of state government shall account for general government revenues and functions in the governmental funds.

(7) The Legislature shall review all general governmental programs and functions, regardless of the sources of revenue available to the various departments, institutions, or agencies.