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Utah Code
Title 10
Chapter 6
Utah Code Ann. tit. 10, ch. 6
Uniform Fiscal Procedures Act for Utah Cities
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10-6-101
Short title.
10-6-103
Applicability.
10-6-104
Withholding of state money from cities not filing budget or complying with reporting or auditing requirements.
10-6-105
Fiscal period -- Annual or biennial.
10-6-106
Definitions.
10-6-107
Uniform accounting system.
10-6-108
Funds and account groups maintained.
10-6-109
Budget required for certain funds -- Capital projects fund budget.
10-6-110
Budget -- Contents -- Total of revenues to equal expenditures.
10-6-111
Tentative budget to be prepared -- Contents -- Estimate of expenditures -- Budget message -- Review by governing body.
10-6-112
Tentative budget and data -- Availability for public inspection.
10-6-113
Budget -- Notice of hearing to consider adoption.
10-6-114
Budget -- Public hearing on tentatively adopted budget.
10-6-115
Budget -- Continuing authority of governing body.
10-6-116
Accumulated fund balances -- Limitations -- Excess balances -- Unanticipated excess of revenues -- Reserves for capital improvements.
10-6-117
Appropriations not to exceed estimated expendable revenue -- Appropriations for existing deficits.
10-6-118
Adoption of final budget -- Certification and filing.
10-6-119
Budgets in effect for budget period -- Amendment -- Filing for public inspection.
10-6-120
Property tax levy -- Amount in budget as basis for determining.
10-6-121
Departmental expenditures -- Encumbrances -- Purchase order.
10-6-122
Purchasing procedures and file of bids received and proof of advertisement -- Time for keeping.
10-6-123
Expenditures or encumbrances in excess of appropriations prohibited -- Processing claims.
10-6-124
Transfer of appropriation balance between accounts -- Excess expenditure within departments.
10-6-125
Transfer of appropriation balance between departments in same fund.
10-6-126
Reduction of total budget appropriation of department by resolution -- Notice to governing body.
10-6-127
Review of individual fund budgets -- Hearing.
10-6-128
Amendment and increase of individual fund budgets.
10-6-129
Emergency expenditures.
10-6-130
Lapse of appropriations -- Exceptions.
10-6-131
Transfer of balances in special funds.
10-6-132
Loans by one fund to another -- Acquiring bonds for investment.
10-6-133
Property tax levy -- Time for setting -- Computation of total levy -- Apportionment of proceeds -- Maximum levy.
10-6-133.4
Property taxes levied for specified services -- Special revenue fund -- Limitations on use -- Collection, accounting, and expenditures.
10-6-133.5
Property tax levy for culinary water, wastewater treatment, hospitals, recreational facilities, and libraries.
10-6-134
Certification of ordinance or resolution setting levy.
10-6-134.3
General fee for public safety service prohibited -- Exception.
10-6-134.5
Transportation utility fee.
10-6-135
Operating and capital budgets.
10-6-135.5
Transfer of enterprise fund money to another fund -- Notice.
10-6-136
Increase in appropriations for operating and capital budget funds -- Notice.
10-6-137
City recorder -- Office -- Meetings and records -- Certified records as evidence.
10-6-138
City recorder to countersign contracts -- Indexed record of contracts.
10-6-139
City auditor or recorder -- Bookkeeping duties -- Duties with respect to payment of claims.
10-6-140
Warrants for payment of claims.
10-6-141
City treasurer -- Duties generally.
10-6-142
City treasurer -- Receipts for payment.
10-6-143
City treasurer or deputy -- Duties with respect to issuance of checks.
10-6-144
City treasurer -- Warrants -- Order of payment.
10-6-145
City treasurer -- Special assessments -- Application of proceeds.
10-6-146
City treasurer -- Deposit of city funds -- Commingling with personal funds unlawful -- Suspension from office.
10-6-147
Quarterly financial reports -- First and second class cities.
10-6-148
Monthly and quarterly financial reports -- Cities of the third, fourth, and fifth class.
10-6-150
Annual financial reports -- Independent audit reports.
10-6-151
Independent audit requirements.
10-6-152
Notice that audit completed and available for inspection.
10-6-154
Duties of state auditor -- Adoption and expansion of uniform system.
10-6-156
State auditor to evaluate fiscal practices.
10-6-157
Director of finance in certain cities and towns.
10-6-158
Financial administration ordinance -- Adoption -- Purpose.
10-6-159
Financial administration ordinance -- Provisions.