There is a newer version of the Utah Code
2014 Utah Code
Title 17B - Limited Purpose Local Government Entities - Local Districts
Chapter 1 - Provisions Applicable to All Local Districts
Part 6 - Fiscal Procedures for Local Districts
- Section 601 - Definitions.
- Section 602 - Fiscal year.
- Section 603 - Uniform accounting system.
- Section 604 - Funds and account groups maintained.
- Section 605 - Budget required for certain funds -- Capital projects fund.
- Section 606 - Total of revenues to equal expenditures.
- Section 607 - Tentative budget to be prepared -- Review by governing body.
- Section 608 - Tentative budget and data -- Public records.
- Section 609 - Hearing to consider adoption -- Notice.
- Section 610 - Public hearing on tentatively adopted budget.
- Section 611 - Continuing authority of governing body.
- Section 612 - Accumulated fund balances -- Limitations -- Excess balances -- Unanticipated excess of revenues -- Reserves for capital projects.
- Section 613 - Appropriations not to exceed estimated expendable revenue -- Determination of revenue -- Appropriations for existing deficits.
- Section 614 - Adoption of final budget -- Certification and filing.
- Section 615 - Budgets in effect for budget year.
- Section 616 - Property tax levy -- Amount in budget as basis for determining.
- Section 617 - Fund expenditures -- Budget officer's duties.
- Section 618 - Purchasing procedures.
- Section 619 - Expenditures or encumbrances in excess of appropriations prohibited -- Processing claims.
- Section 620 - Transfer of appropriation balance between accounts in same fund.
- Section 621 - Review of individual governmental fund budgets -- Hearing.
- Section 622 - Amendment and increase of individual fund budgets.
- Section 623 - Emergency expenditures.
- Section 624 - Lapse of appropriations -- Exceptions.
- Section 625 - Transfer of balances in special funds.
- Section 626 - Loans by one fund to another.
- Section 627 - Property tax levy -- Time for setting -- Computation of total levy -- Apportionment of proceeds -- Maximum levy.
- Section 628 - Certification of resolution setting levy.
- Section 629 - Operating and capital budgets.
- Section 630 - Increase in appropriations for operating and capital budget funds -- Notice.
- Section 631 - District clerk -- Meetings and records.
- Section 632 - District clerk -- Bookkeeping duties.
- Section 633 - District treasurer -- Duties generally.
- Section 634 - Receipts for payment.
- Section 635 - Duties with respect to issuance of checks.
- Section 636 - Special assessments -- Application of proceeds.
- Section 637 - Deposit of district funds -- Commingling with personal funds unlawful -- Suspension from office.
- Section 638 - Quarterly financial reports required.
- Section 639 - Annual financial reports -- Audit reports.
- Section 640 - Audits required.
- Section 641 - Local district may expand uniform procedures -- Limitation.
- Section 642 - Approval of district expenditures.
- Section 643 - Imposing or increasing a fee for service provided by local district.
- Section 644 - Definitions -- Electronic payments -- Fee.
- Section 645 - Residential fee credit.
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.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.