Uniform Fiscal Procedures Act for Utah Cities

  1. Law
  2. Utah Code
  3. Utah Municipal Code
  4. Uniform Fiscal Procedures Act for Utah Cities

Checkout our iOS App for a better way to browser and research.

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 -- 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
133.4

Property taxes levied for specified services -- Special revenue fund -- Limitations on use -- Collection, accounting, and expenditures.

Section
133.5

Property tax levy for culinary water, wastewater treatment, hospitals, recreational facilities, and libraries.

Section
134

Certification of ordinance or resolution setting levy.

Section
135

Operating and capital budgets.

Section
135.5

Transfer of enterprise fund money to another fund.

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 -- Approval of plans.