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Uniform Fiscal Procedures Act for Utah Cities
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Utah Municipal Code
Uniform Fiscal Procedures Act for Utah Cities
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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.