DESCRIPTION: In accordance with Utah law, Bear River City produced financial statements at the end of each fiscal year (Utah Code, 10-6-150, 1991). These financial statements summarize the financial affairs of the community, listing receipts and disbursements. Beginning in 1970 the financial statements are accompanied by audit reports from the independent auditor, who was required to inspect the books. From 1981 forward additional balance and income statements are included for different funds, including the cemetery, the general fund, the sewer fund, the irrigation fund, and revenue sharing. General ledgers and check registers are also included.