Current through the 2024 Fourth Special Session
Section 11-13-504 - Uniform accounting systemAn interlocal entity shall:
(1) establish and maintain the interlocal entity's accounting records, and financial statements prepared from those records, as required by generally accepted accounting principles; and(2) adopt and implement internal accounting controls in light of the needs and resources of the interlocal entity.Added by Chapter 265, 2015 General Session ,§ 26, eff. 5/12/2015.