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Utah Code
Title 11
Chapter 13
Part 5
Utah Code Ann. tit. 11, ch. 13, pt. 5
Fiscal Procedures for Interlocal Entities
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11-13-501
Definitions.
11-13-502
Application -- Conflicts with federal law -- Other applicable law.
11-13-503
Fiscal year.
11-13-504
Uniform accounting system.
11-13-505
Funds and account groups maintained.
11-13-506
Budget required for certain funds -- Capital projects fund.
11-13-507
Total of revenues to equal expenditures.
11-13-508
Tentative budget to be prepared -- Review by governing body.
11-13-509
Hearing to consider adoption -- Notice.
11-13-510
Public hearing on tentatively adopted budget.
11-13-511
Continuing authority of governing body.
11-13-512
Accumulated fund balances -- Limitations -- Excess balances -- Unanticipated excess of revenues -- Reserves for capital projects.
11-13-513
Appropriations not to exceed estimated expendable revenue -- Appropriations for existing deficits.
11-13-514
Adoption of final budget -- Certification and filing.
11-13-515
Budgets in effect for budget year.
11-13-516
Purchasing procedures.
11-13-517
Expenditures or encumbrances in excess of appropriations prohibited.
11-13-518
Transfer of appropriation balance between accounts in same fund.
11-13-519
Review of individual governmental fund budgets -- Hearing.
11-13-520
Amendment and increase of individual fund budgets.
11-13-521
Emergency expenditures.
11-13-522
Lapse of appropriations -- Exceptions.
11-13-523
Loans by one fund to another.
11-13-524
Operating and capital budgets for proprietary funds.
11-13-525
Increase in appropriations for operating and capital budget fund -- Notice.
11-13-526
Deposit of interlocal entity funds -- Commingling with personal funds prohibited -- Suspension from office.
11-13-527
Quarterly financial reports required.
11-13-528
Annual financial reports -- Audit reports.
11-13-529
Audits required.
11-13-530
Interlocal entity may expand uniform procedures -- Limitation.
11-13-531
Imposing or increasing a fee for service provided by interlocal entity.
11-13-532
Residential fee credit.
11-13-533
Public agency insurance mutuals and reserve funds -- Investment standard for public agency insurance mutuals.