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U.S. State Codes
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Utah
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Title 11 - Cities, Counties...
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Chapter 13 - Interlocal Coo...
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Part 5 - Fiscal Procedures for Interlocal Entities
Part 5 - Fiscal Procedures for Interlocal Entities
Section 501 - Definitions.
Section 502 - Application -- Conflicts with federal law -- Other applicable law.
Section 503 - Fiscal year.
Section 504 - Uniform accounting system.
Section 505 - Funds and account groups maintained.
Section 506 - Budget required for certain funds -- Capital projects fund.
Section 507 - Total of revenues to equal expenditures.
Section 508 - Tentative budget to be prepared -- Review by governing body.
Section 509 - Hearing to consider adoption -- Notice.
Section 510 - Public hearing on tentatively adopted budget.
Section 511 - Continuing authority of governing body.
Section 512 - Accumulated fund balances -- Limitations -- Excess balances -- Unanticipated excess of revenues -- Reserves for capital projects.
Section 513 - Appropriations not to exceed estimated expendable revenue -- Appropriations for existing deficits.
Section 514 - Adoption of final budget -- Certification and filing.
Section 515 - Budgets in effect for budget year.
Section 516 - Purchasing procedures.
Section 517 - Expenditures or encumbrances in excess of appropriations prohibited.
Section 518 - Transfer of appropriation balance between accounts in same fund.
Section 519 - Review of individual governmental fund budgets -- Hearing.
Section 520 - Amendment and increase of individual fund budgets.
Section 521 - Emergency expenditures.
Section 522 - Lapse of appropriations -- Exceptions.
Section 523 - Loans by one fund to another.
Section 524 - Operating and capital budgets for proprietary funds.
Section 525 - Increase in appropriations for operating and capital budget fund -- Notice.
Section 526 - Deposit of interlocal entity funds -- Commingling with personal funds prohibited -- Suspension from office.
Section 527 - Quarterly financial reports required.
Section 528 - Annual financial reports -- Audit reports.
Section 529 - Audits required.
Section 530 - Interlocal entity may expand uniform procedures -- Limitation.
Section 531 - Imposing or increasing a fee for service provided by interlocal entity.
Section 532 - Residential fee credit.