Individuals & Families
Small Businesses
Nonprofits
Employers
Employee Benefits Brokers
PEOs
Credit Unions
Membership Groups
Legal Information
Sign In
/
U.S. State Codes
/
Utah
/
Title 10 - Utah Municipal Code
/
Chapter 6 - Uniform Fiscal Procedures Act for U...
Chapter 6 - Uniform Fiscal Procedures Act for Utah Cities
Section 101 - Short title.
Section 102 - Legislative intent -- Purpose of chapter.
Section 103 - Applicability.
Section 104 - Withholding of state money from cities not filing budget or complying with reporting or auditing requirements.
Section 105 - Fiscal period -- Annual or biennial.
Section 106 - Definitions.
Section 107 - Uniform accounting system.
Section 108 - Funds and account groups maintained.
Section 109 - Budget required for certain funds -- Capital projects fund budget.
Section 110 - Budget -- Contents -- Total of revenues to equal expenditures.
Section 111 - Tentative budget to be prepared -- Contents -- Estimate of expenditures -- Budget message -- Review by governing body.
Section 112 - Tentative budget and data -- Availability for public inspection.
Section 113 - Budget -- Notice of hearing to consider adoption.
Section 114 - Budget -- Public hearing on tentatively adopted budget.
Section 115 - Budget -- Continuing authority of governing body.
Section 116 - Accumulated fund balances -- Limitations -- Excess balances -- Unanticipated excess of revenues -- Reserves for capital improvements.
Section 117 - Appropriations not to exceed estimated expendable revenue -- Appropriations for existing deficits.
Section 118 - Adoption of final budget -- Certification and filing.
Section 119 - Budgets in effect for budget period -- Amendment -- Filing for public inspection.
Section 120 - Property tax levy -- Amount in budget as basis for determining.
Section 121 - Departmental expenditures -- Encumbrances -- Purchase order.
Section 122 - Purchasing procedures and file of bids received and proof of advertisement -- Time for keeping.
Section 123 - Expenditures or encumbrances in excess of appropriations prohibited -- Processing claims.
Section 124 - Transfer of appropriation balance between accounts -- Excess expenditure within departments.
Section 125 - Transfer of appropriation balance between departments in same fund.
Section 126 - Reduction of total budget appropriation of department by resolution -- Notice to governing body.
Section 127 - Review of individual fund budgets -- Hearing.
Section 128 - Amendment and increase of individual fund budgets.
Section 129 - Emergency expenditures.
Section 130 - Lapse of appropriations -- Exceptions.
Section 131 - Transfer of balances in special funds.
Section 132 - Loans by one fund to another -- Acquiring bonds for investment.
Section 133 - Property tax levy -- Time for setting -- Computation of total levy -- Apportionment of proceeds -- Maximum levy.
Section 133.4 - Property taxes levied for specified services -- Special revenue fund -- Limitations on use -- Collection, accounting, and expenditures.
Section 133.5 - Property tax levy for culinary water, wastewater treatment, hospitals, recreational facilities, and libraries.
Section 134 - Certification of ordinance or resolution setting levy.
Section 135 - Operating and capital budgets.
Section 135.5 - Transfer of enterprise fund money to another fund.
Section 136 - Increase in appropriations for operating and capital budget funds -- Notice.
Section 137 - City recorder -- Office -- Meetings and records -- Certified records as evidence.
Section 138 - City recorder to countersign contracts -- Indexed record of contracts.
Section 139 - City auditor or recorder -- Bookkeeping duties -- Duties with respect to payment of claims.
Section 140 - Warrants for payment of claims.
Section 141 - City treasurer -- Duties generally.
Section 142 - City treasurer -- Receipts for payment.
Section 143 - City treasurer or deputy -- Duties with respect to issuance of checks.
Section 144 - City treasurer -- Warrants -- Order of payment.
Section 145 - City treasurer -- Special assessments -- Application of proceeds.
Section 146 - City treasurer -- Deposit of city funds -- Commingling with personal funds unlawful -- Suspension from office.
Section 147 - Quarterly financial reports -- First and second class cities.
Section 148 - Monthly and quarterly financial reports -- Cities of the third, fourth, and fifth class.
Section 150 - Annual financial reports -- Independent audit reports.
Section 151 - Independent audit requirements.
Section 152 - Notice that audit completed and available for inspection.
Section 154 - Duties of state auditor -- Adoption and expansion of uniform system.
Section 156 - State auditor to evaluate fiscal practices.
Section 157 - Director of finance in certain cities and towns.
Section 158 - Financial administration ordinance -- Adoption -- Purpose.
Section 159 - Financial administration ordinance -- Provisions.
Section 160 - Fees collected for construction approval -- Approval of plans.