Individuals & Families
Small Businesses
Nonprofits
Employers
Employee Benefits Brokers
PEOs
Credit Unions
Membership Groups
Legal Information
Sign In
/
U.S. State Codes
/
Utah
/
Title 17B - Limited Purpose...
/
Chapter 1 - Provisions Appl...
/
Part 6 - Fiscal Procedures for Local Districts
Part 6 - Fiscal Procedures for Local Districts
Section 601 - Definitions.
Section 602 - Fiscal year.
Section 603 - Uniform accounting system.
Section 604 - Funds and account groups maintained.
Section 605 - Budget required for certain funds -- Capital projects fund.
Section 606 - Total of revenues to equal expenditures.
Section 607 - Tentative budget to be prepared -- Review by governing body.
Section 608 - Tentative budget and data -- Public records.
Section 609 - Hearing to consider adoption -- Notice.
Section 610 - Public hearing on tentatively adopted budget.
Section 611 - Continuing authority of governing body.
Section 612 - Accumulated fund balances -- Limitations -- Excess balances -- Unanticipated excess of revenues -- Reserves for capital projects.
Section 613 - Appropriations not to exceed estimated expendable revenue -- Appropriations for existing deficits.
Section 614 - Adoption of final budget -- Certification and filing.
Section 615 - Budgets in effect for budget year.
Section 616 - Property tax levy -- Amount in budget as basis for determining.
Section 617 - Fund expenditures -- Budget officer's duties.
Section 618 - Purchasing procedures.
Section 619 - Expenditures or encumbrances in excess of appropriations prohibited -- Processing claims.
Section 620 - Transfer of appropriation balance between accounts in same fund.
Section 621 - Review of individual governmental fund budgets -- Hearing.
Section 622 - Amendment and increase of individual fund budgets.
Section 623 - Emergency expenditures.
Section 624 - Lapse of appropriations -- Exceptions.
Section 625 - Transfer of balances in special funds.
Section 626 - Loans by one fund to another.
Section 627 - Property tax levy -- Time for setting -- Computation of total levy -- Apportionment of proceeds -- Maximum levy.
Section 628 - Certification of resolution setting levy.
Section 629 - Operating and capital budgets.
Section 630 - Increase in appropriations for operating and capital budget funds -- Notice.
Section 631 - District clerk -- Meetings and records.
Section 632 - District clerk -- Bookkeeping duties.
Section 633 - District treasurer -- Duties generally.
Section 634 - Receipts for payment.
Section 635 - Duties with respect to issuance of checks.
Section 636 - Special assessments -- Application of proceeds.
Section 637 - Deposit of district funds -- Commingling with personal funds unlawful -- Suspension from office.
Section 638 - Quarterly financial reports required.
Section 639 - Annual financial reports -- Audit reports.
Section 640 - Audits required.
Section 641 - Local district may expand uniform procedures -- Limitation.
Section 642 - Approval of district expenditures.
Section 643 - Imposing or increasing a fee for service provided by local district.
Section 644 - Definitions -- Electronic payments -- Fee.
Section 645 - Residential fee credit.