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2023 Utah Code
Title 17 - Counties
Chapter 36 - Uniform Fiscal Procedures Act for Counties
- Section 1 - Title.
- Section 2 - Purpose of chapter.
- Section 3 - Definitions.
- Section 3.5 - Fiscal period -- Annual or biennial.
- Section 4 - State auditor -- Duties.
- Section 6 - Required funds and accounts.
- Section 7 - Basis of accounting.
- Section 8 - Preparation of budgets.
- Section 9 - Budget -- Financial plan -- Contents -- Municipal services and capital projects funds.
- Section 10 - Preparation of tentative budget.
- Section 11 - Tentative budget -- Public record prior to adoption.
- Section 12 - Notice of budget hearing.
- Section 13 - Public hearing on budget.
- Section 14 - Adjustments to tentative budget.
- Section 15 - Adoption of budget -- Immunity.
- Section 16 - Retained earnings -- Accumulation -- Restrictions -- Disbursements.
- Section 17 - Appropriations in final budget -- Limitations.
- Section 18 - Estimated revenue from property tax.
- Section 19 - Encumbrance system.
- Section 20 - Purchases or encumbrances by purchasing agent.
- Section 21 - Expenditure limitation.
- Section 22 - Transfer of unexpended appropriation balance by department.
- Section 23 - Transfer of unexpended appropriation balance by governing body.
- Section 24 - Budget appropriation reduction.
- Section 26 - Increase in budgetary fund or county general fund -- Public hearing -- Notice.
- Section 26.5 - Review of second year's budget for biennial budgets.
- Section 27 - Emergency expenditures -- Deficit.
- Section 28 - Lapse of appropriations.
- Section 29 - Special fund ceases -- Transfer.
- Section 30 - Interfund loans -- Acquisition of issued unmatured bonds.
- Section 31 - Tax levy -- Amount.
- Section 31.5 - Property taxes levied for specified services -- Special revenue fund -- Limitations on use -- Collection, accounting, and expenditures.
- Section 32 - Operating and capital budget -- Expenditures.
- Section 34 - Special assessment.
- Section 35 - County officials -- Profit from public funds.
- Section 36 - Financial statements.
- Section 37 - Finance officer -- Annual financial statement -- Contents.
- Section 38 - Presentation of annual report by independent auditor.
- Section 39 - Independent audits.
- Section 40 - Notice that audit complete.
- Section 41 - Analysis and evaluation of accounting practices and systems by state auditor -- Regional accounting services.
- Section 43 - Financial administration ordinance -- Purposes.
- Section 44 - Financial administration ordinance -- Required provisions.
- Section 45 - Internal control structure.
- Section 46 - Reserve fund for capital improvements -- Creation -- Purpose -- Limitation.
- Section 47 - Reserve fund for capital improvements -- Estimate of amount required -- Tax levy -- Accumulation from year to year -- Restriction on use.
- Section 48 - Reserve fund for capital improvements -- Transfer to fund of unencumbered surplus county funds.
- Section 49 - Reserve fund for capital improvements -- Investment -- Interest and income.
- Section 50 - Reserve fund for capital improvements -- Use for projects other than originally specified -- Special election.
- Section 51 - Establishment of tax stability and trust fund -- Increase in tax levy.
- Section 52 - Tax stability and trust fund -- Deposit or investment of funds -- Use of interest or other income.
- Section 53 - Tax stability and trust fund -- Amount in fund limited -- Disposition of excess.
- Section 54 - Tax stability and trust fund -- Use of principal -- Determination of necessity -- Election.
- Section 55 - Fees collected for construction approval -- Approval of plans.
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