Accounting System Implementation Needs Added Impetus in Utah I Th The State h has S done don little tittle to encourage the Implementation I tion of the uniform accounting accounting account account- ing system developed for counties and municipalities during the past six years ears des des- pile bite specific legislative appropriations ap op made for this purpose This point was made in a current Utah Foundation research research re re- search report which analyzes the legislative changes af of local local- government recently re Gently enacted by the 1965 Utah Legislature The report observes that many municipalities and counties still have not adopt adopt- ed the uniform accounting system developed for local units in the late Since 1959 Utah Legislatures have appropriated a total of thousand to promote uniform accounting among local units Foundation analysts report that the appropriation made to the State Auditor for this activity apparently was used mainly to supplement the regular appropriation to that office The Foundation study takes note of the fact that during recent months the State AudItor Auditor Aud Aud- has issued a series of ot basic regulations relating to uniform accounting and has begun compiling financial In Information information In- In formation received from irom lo lo- lo cal units The 1965 Utah Legislature Legislature Le Le- Le- Le specifically provided provid provId- ed that the appropriation for lor uniform accounting Is to be expended only for lor uniform accounting systems of political poUt poUt- ical feal subdivisions Including manuals composite reports and supervision Another problem discussed in the latest Utah Foundation report Is that relating t dual taxation of city residents The study observes that while this problem exists to some extent throughout the state It is greatest in Salt Lake county and some of ot the othor other oth er or large metropolitan count ies les The problem exists because be because cause calise city taxpayers must pay for all aU of the services provided by their city plus a n county tax part of which is Used to furnish urban Urban type type services living outside incorporated municipalities Foundation Foun dation analysts calculate that taxpayers in the five live principal principal principal pal cities of Salt SaIt Lake county county coun ty paid 10 16 million last year to subsidize services provided provid provId- ed to non non city city residents Voters throughout Utah in 1966 will decide on a con con- nal amendment which would permit the establishment establish ment of 01 a metropolitan government gov government in the major metropolitan metropolitan metropolitan metro metro- politan counties The Foundation Foundation Foundation Foun Foun- dation points out that under metropolitan government most of the functions and responsibilities of existing local units would be transferred transferred trans trans- transferred to the new metropolitan itan government which would handle local problems on a region wide basis