Within one hundred eighty (180) days after the close of each fiscal period, the city finance director shall present to the city council an annual financial report prepared in the manner prescribed in the uniform accounting manual. Each annual financial report shall contain the information required by Utah Code Annotated section 10-6-150, as amended. The requirement under this section to present an annual financial report may be satisfied by presentation of the audit report furnished by an independent auditor if the financial statements included are appropriately prepared and reviewed with the city council. Copies of the annual financial report or audit report furnished by the independent auditor shall be filed with the state auditor and shall be filed as a public document in the office of the city recorder. (Ord. 2012-30, 10-2-2012)