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Uniform Fiscal Procedures Act for Counties
Law
Utah Code
Counties
Uniform Fiscal Procedures Act for Counties
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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.
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
Budget 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.