Uniform Fiscal Procedures Act for Counties

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  2. Utah Code
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  4. 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.