Utah Chapter 05 — Uniform Fiscal Procedures Act for Utah Towns
- 10-5-101 — Short title.
- 10-5-102 — Applicability.
- 10-5-103 — Withholding state money of town failing to file budget.
- 10-5-104 — Fiscal year.
- 10-5-105 — Revenue and expenditure records.
- 10-5-106 — Funds for which budget prepared.
- 10-5-107 — Tentative budgets required for public inspection -- Contents -- Adoption of tentative budget.
- 10-5-108 — Budget hearing -- Notice -- Adjustments.
- 10-5-109 — Adoption of budgets -- Filing.
- 10-5-110 — Budgets effective for year -- Amendment -- Public access.
- 10-5-111 — Basis for property tax levy.
- 10-5-112 — Property tax levy set by ordinance -- Maximum -- Certification.
- 10-5-113 — Accumulation of retained earnings or fund balance -- Limit as to general fund -- Reserve for capital improvements.
- 10-5-114 — Appropriations limited to estimated revenue.
- 10-5-115 — Expenditures limited to appropriations -- Obligations in excess invalid -- Processing claims required.
- 10-5-116 — Transfer of unencumbered appropriation balance.
- 10-5-117 — Increasing budget total of fund.
- 10-5-118 — Emergency expenditures.
- 10-5-119 — Special fund balance -- Disposition when fund no longer required.
- 10-5-120 — Loans between funds -- Bonds purchased by funds.
- 10-5-121 — Records of council proceedings -- Clerk's records as evidence.
- 10-5-122 — Signing and record of contracts by clerk.
- 10-5-123 — Fund records maintained -- Pre-audit of claims -- Certifications on voucher -- Bids received and advertisement records -- Time for keeping.
- 10-5-124 — Warrants tendered for claims.
- 10-5-125 — Treasurer -- Duties.
- 10-5-126 — Receipts for payments to town -- Filing copies.
- 10-5-127 — Signing of checks -- Determination of sufficiency of account.
- 10-5-128 — Deposit of town funds -- Commingling with personal funds prohibited -- Suspension from office for unauthorized use or profit from town funds.
- 10-5-129 — Annual financial report.
- 10-5-130 — Town fiscal committee -- Creation -- Appointment of members -- Terms -- Vacancies -- Functions.
- 10-5-131 — Uniform accounting and reporting procedures -- Forms -- Instructions.