There is a newer version of the Utah Code
2015 Utah Code
Title 10 - Utah Municipal Code
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 -- Determination of 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 134 - Certification of ordinance or resolution setting levy.
- Section 135 - Operating and capital budgets.
- 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.
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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