There is a newer version of the Utah Code
2006 Utah Code - Chapter 36 — Uniform Fiscal Procedures Act for Counties
- 17-36-1 — Title.
- 17-36-2 — Purpose of chapter.
- 17-36-3 — Definitions.
- 17-36-3.5 — Fiscal period -- Annual or biennial.
- 17-36-4 — State auditor -- Advisory committee -- Duties.
- 17-36-5 — Creation of Citizens and County Officials Advisory Committee.
- 17-36-6 — Required funds and accounts.
- 17-36-7 — Basis of accounting.
- 17-36-8 — Preparation of budgets.
- 17-36-9 — Budget -- Financial plan -- Contents -- Municipal services and capital projects funds.
- 17-36-10 — Preparation of tentative budget.
- 17-36-11 — Tentative budget -- Public record prior to adoption.
- 17-36-12 — Notice of budget hearing.
- 17-36-13 — Public hearing on budget.
- 17-36-14 — Adjustments to tentative budget.
- 17-36-15 — Adoption of budget.
- 17-36-16 — Retained earnings -- Accumulation -- Restrictions -- Disbursements.
- 17-36-17 — Appropriations in final budget -- Limitations.
- 17-36-18 — Estimated revenue from property tax.
- 17-36-19 — Encumbrance system.
- 17-36-20 — Purchases or encumbrances by purchasing agent.
- 17-36-21 — Expenditure limitation.
- 17-36-22 — Transfer of unexpended appropriation balance by department.
- 17-36-23 — Transfer of unexpended appropriation balance by governing body.
- 17-36-24 — Budget appropriation reduction.
- 17-36-25 — Budget appropriation increase.
- 17-36-26 — Increase in general fund budget.
- 17-36-26.5 — Review of second year's budget for biennial budgets.
- 17-36-27 — Emergency expenditures -- Deficit.
- 17-36-28 — Lapse of appropriations.
- 17-36-29 — Special fund ceases -- Transfer.
- 17-36-30 — Interfund loans -- Acquisition of issued unmatured bonds.
- 17-36-31 — Tax levy -- Amount.
- 17-36-32 — Operating and capital budget -- Expenditures.
- 17-36-34 — Special assessment.
- 17-36-35 — County officials -- Profit from public funds.
- 17-36-36 — Financial statements.
- 17-36-37 — Budget officer -- Annual financial statement -- Contents.
- 17-36-38 — Presentation of annual report by independent auditor.
- 17-36-39 — Independent audits.
- 17-36-40 — Notice that audit complete.
- 17-36-41 — Analysis and evaluation of accounting practices and systems by state auditor -- Regional accounting services.
- 17-36-42 — Analysis and evaluation of practices of selected counties by state auditor.
- 17-36-43 — Financial administration ordinance -- Purposes.
- 17-36-44 — Financial administration ordinance -- Required provisions.
- 17-36-45 — Internal control structure.
- 17-36-46 — Reserve fund for capital improvements -- Creation -- Purpose -- Limitation.
- 17-36-47 — Reserve fund for capital improvements -- Estimate of amount required -- Tax levy -- Accumulation from year to year -- Restriction on use.
- 17-36-48 — Reserve fund for capital improvements -- Transfer to fund of unencumbered surplus county funds.
- 17-36-49 — Reserve fund for capital improvements -- Investment -- Interest and income.
- 17-36-50 — Reserve fund for capital improvements -- Use for projects other than originally specified -- Special election.
- 17-36-51 — Establishment of tax stability and trust fund -- Increase in tax levy.
- 17-36-52 — Tax stability and trust fund -- Deposit or investment of funds -- Use of interest or other income.
- 17-36-53 — Tax stability and trust fund -- Amount in fund limited -- Disposition of excess.
- 17-36-54 — Tax stability and trust fund -- Use of principal -- Determination of necessity -- Election.
Disclaimer: These codes may not be the most recent version. Utah may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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