There is a newer version of the Utah Code
2006 Utah Code - Chapter 06 — Uniform Fiscal Procedures Act for Utah Cities
- 10-6-101 — Short title.
- 10-6-102 — Legislative intent -- Purpose of chapter.
- 10-6-103 — Applicability to all cities.
- 10-6-104 — Withholding of state money from cities not filing budget or complying with reporting or auditing requirements.
- 10-6-105 — Fiscal period -- Annual or biennial.
- 10-6-106 — Definitions.
- 10-6-107 — Uniform accounting system.
- 10-6-108 — Funds and account groups maintained.
- 10-6-109 — Budget required for certain funds -- Capital projects fund budget.
- 10-6-110 — Budget -- Contents -- Total of revenues to equal expenditures.
- 10-6-111 — Tentative budget to be prepared -- Contents -- Estimate of expenditures -- Budget message -- Review by governing body.
- 10-6-112 — Tentative budget and data -- Availability for public inspection.
- 10-6-113 — Budget -- Notice of hearing to consider adoption.
- 10-6-114 — Budget -- Public hearing on tentatively adopted budget.
- 10-6-115 — Budget -- Continuing authority of governing body.
- 10-6-116 — Accumulated fund balances -- Limitations -- Excess balances -- Unanticipated excess of revenues -- Reserves for capital improvements.
- 10-6-117 — Appropriations not to exceed estimated expendable revenue -- Determination of revenue -- Appropriations for existing deficits.
- 10-6-118 — Adoption of final budget -- Certification and filing.
- 10-6-119 — Budgets in effect for budget period -- Amendment -- Filing for public inspection.
- 10-6-120 — Property tax levy -- Amount in budget as basis for determining.
- 10-6-121 — Departmental expenditures -- Encumbrances -- Purchase order.
- 10-6-122 — Purchasing procedures and file of bids received and proof of advertisement -- Time for keeping.
- 10-6-123 — Expenditures or encumbrances in excess of appropriations prohibited -- Processing claims.
- 10-6-124 — Transfer of appropriation balance between accounts -- Excess expenditure within departments.
- 10-6-125 — Transfer of appropriation balance between departments in same fund.
- 10-6-126 — Reduction of total budget appropriation of department by resolution -- Notice to governing body.
- 10-6-127 — Review of individual fund budgets -- Hearing.
- 10-6-128 — Amendment and increase of individual fund budgets.
- 10-6-129 — Emergency expenditures.
- 10-6-130 — Lapse of appropriations -- Exceptions.
- 10-6-131 — Transfer of balances in special funds.
- 10-6-132 — Loans by one fund to another -- Acquiring bonds for investment.
- 10-6-133 — Property tax levy -- Time for setting -- Computation of total levy -- Apportionment of proceeds -- Maximum levy.
- 10-6-134 — Certification of ordinance or resolution setting levy.
- 10-6-135 — Operating and capital budgets.
- 10-6-136 — Increase in appropriations for operating and capital budget funds -- Notice.
- 10-6-137 — City recorder -- Office -- Meetings and records -- Certified records as evidence.
- 10-6-138 — City recorder to countersign contracts -- Indexed record of contracts.
- 10-6-139 — City auditor or recorder -- Bookkeeping duties -- Duties with respect to payment of claims.
- 10-6-140 — Warrants for payment of claims.
- 10-6-141 — City treasurer -- Duties generally.
- 10-6-142 — City treasurer -- Receipts for payment.
- 10-6-143 — City treasurer or deputy -- Duties with respect to issuance of checks.
- 10-6-144 — City treasurer -- Warrants -- Order of payment.
- 10-6-145 — City treasurer -- Special assessments -- Application of proceeds.
- 10-6-146 — City treasurer -- Deposit of city funds -- Commingling with personal funds unlawful -- Suspension from office.
- 10-6-147 — Quarterly financial reports -- First and second class cities.
- 10-6-148 — Monthly and quarterly financial reports -- Cities of the third, fourth, and fifth class.
- 10-6-150 — Annual financial reports -- Independent audit reports.
- 10-6-151 — Independent audits required.
- 10-6-152 — Notice that audit completed and available for inspection.
- 10-6-153 — Municipal government fiscal committee created -- Members -- Terms -- Vacancies -- Recommendations.
- 10-6-154 — Duties of state auditor and committee -- Adoption and expansion of uniform system.
- 10-6-156 — State auditor to evaluate fiscal practices.
- 10-6-157 — Director of finance in certain cities.
- 10-6-158 — Financial administration ordinance -- Adoption -- Purpose.
- 10-6-159 — Financial administration ordinance -- Provisions.
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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