Utah Code Ann. tit. 10, ch. 5 – Uniform Fiscal Procedures Act for Utah Towns | Midpage

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Utah Code

Chapter 5

Utah Code Ann. tit. 10, ch. 5

Uniform Fiscal Procedures Act for Utah Towns

10-5-101Short title.10-5-102Applicability.10-5-102.5Definitions.10-5-103Withholding state money of town failing to file budget.10-5-104Fiscal year.10-5-105Revenue and expenditure records.10-5-106Funds for which budget prepared.10-5-107Tentative budgets required for public inspection -- Contents -- Adoption of tentative budget.10-5-107.5Transfer of enterprise fund money to another fund -- Notice.10-5-108Budget hearing -- Notice -- Adjustments.10-5-109Adoption of budgets -- Filing.10-5-110Budgets effective for year -- Amendment -- Public access.10-5-111Basis for property tax levy.10-5-112Property tax levy set by ordinance -- Maximum -- Certification.10-5-112.4Property taxes levied for specified services -- Special revenue fund -- Limitations on expenditures.10-5-112.5Property tax levy for culinary water, wastewater treatment, hospitals, and recreational facilities.10-5-113Accumulation of retained earnings or fund balance -- Limit as to general fund -- Reserve for capital improvements.10-5-114Appropriations limited to estimated revenue.10-5-115Expenditures limited to appropriations -- Obligations in excess invalid -- Processing claims required.10-5-116Transfer of unencumbered appropriation balance.10-5-117Increasing budget total of fund.10-5-118Emergency expenditures.10-5-119Special fund balance -- Disposition when fund no longer required.10-5-120Loans between funds -- Bonds purchased by funds.10-5-121Records of council proceedings -- Clerk's records as evidence.10-5-122Signing and record of contracts by clerk.10-5-123Fund records maintained -- Pre-audit of claims and demands -- Certifications on check copy -- Bids received and advertisement records -- Time for keeping.10-5-124Warrants tendered for claims.10-5-125Treasurer -- Duties.10-5-126Receipts for payments to town -- Filing copies.10-5-127Signing of checks -- Determination of sufficiency of account.10-5-128Deposit of town funds -- Commingling with personal funds prohibited -- Suspension from office for unauthorized use or profit from town funds.10-5-129Annual financial report.10-5-131Uniform accounting and reporting procedures -- Forms -- Instructions.10-5-133General fee for public safety service prohibited -- Exception.10-5-134Transportation utility fee.