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U.S. State Codes
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Utah
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Title 10 - Utah Municipal Code
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Chapter 5 - Uniform Fiscal Procedures Act for U...
Chapter 5 - Uniform Fiscal Procedures Act for Utah Towns
Section 101 - Short title.
Section 102 - Applicability.
Section 102.5 - Definitions.
Section 103 - Withholding state money of town failing to file budget.
Section 104 - Fiscal year.
Section 105 - Revenue and expenditure records.
Section 106 - Funds for which budget prepared.
Section 107 - Tentative budgets required for public inspection -- Contents -- Adoption of tentative budget.
Section 107.5 - Transfer of enterprise fund money to another fund.
Section 108 - Budget hearing -- Notice -- Adjustments.
Section 109 - Adoption of budgets -- Filing.
Section 110 - Budgets effective for year -- Amendment -- Public access.
Section 111 - Basis for property tax levy.
Section 112 - Property tax levy set by ordinance -- Maximum -- Certification.
Section 112.4 - Property taxes levied for specified services -- Special revenue fund -- Limitations on expenditures.
Section 112.5 - Property tax levy for culinary water, wastewater treatment, hospitals, and recreational facilities.
Section 113 - Accumulation of retained earnings or fund balance -- Limit as to general fund -- Reserve for capital improvements.
Section 114 - Appropriations limited to estimated revenue.
Section 115 - Expenditures limited to appropriations -- Obligations in excess invalid -- Processing claims required.
Section 116 - Transfer of unencumbered appropriation balance.
Section 117 - Increasing budget total of fund.
Section 118 - Emergency expenditures.
Section 119 - Special fund balance -- Disposition when fund no longer required.
Section 120 - Loans between funds -- Bonds purchased by funds.
Section 121 - Records of council proceedings -- Clerk's records as evidence.
Section 122 - Signing and record of contracts by clerk.
Section 123 - Fund records maintained -- Pre-audit of claims and demands -- Certifications on check copy -- Bids received and advertisement records -- Time for keeping.
Section 124 - Warrants tendered for claims.
Section 125 - Treasurer -- Duties.
Section 126 - Receipts for payments to town -- Filing copies.
Section 127 - Signing of checks -- Determination of sufficiency of account.
Section 128 - Deposit of town funds -- Commingling with personal funds prohibited -- Suspension from office for unauthorized use or profit from town funds.
Section 129 - Annual financial report.
Section 131 - Uniform accounting and reporting procedures -- Forms -- Instructions.
Section 132 - Fees collected for construction approval -- Approval of plans.