Utah Code Ann. tit. 17B, ch. 1, pt. 6 – Fiscal Procedures for Special Districts | Midpage

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Utah Code

Part 6

Utah Code Ann. tit. 17B, ch. 1, pt. 6

Fiscal Procedures for Special Districts

17B-1-601Definitions.17B-1-602Fiscal year.17B-1-603Uniform accounting system.17B-1-604Funds and account groups maintained.17B-1-605Budget required for certain funds -- Capital projects fund.17B-1-606Total of revenues to equal expenditures.17B-1-607Tentative budget to be prepared -- Review by governing body.17B-1-608Tentative budget and data -- Public records -- Notice.17B-1-609Hearing to consider adoption -- Notice.17B-1-610Public hearing on tentatively adopted budget.17B-1-611Continuing authority of governing body.17B-1-612Accumulated fund balances -- Limitations -- Excess balances -- Unanticipated excess of revenues -- Reserves for capital projects.17B-1-613Appropriations not to exceed estimated expendable revenue -- Appropriations for existing deficits.17B-1-614Adoption of final budget -- Certification and filing.17B-1-615Budgets in effect for budget year.17B-1-616Property tax levy -- Amount in budget as basis for determining.17B-1-617Fund expenditures -- Budget officer's duties.17B-1-618Purchasing procedures.17B-1-619Expenditures or encumbrances in excess of appropriations prohibited -- Processing claims.17B-1-620Transfer of appropriation balance between accounts in same fund.17B-1-621Review of individual governmental fund budgets -- Hearing.17B-1-622Amendment and increase of individual fund budgets.17B-1-623Emergency expenditures.17B-1-624Lapse of appropriations -- Exceptions.17B-1-625Transfer of balances in special funds.17B-1-626Loans by one fund to another.17B-1-627Property tax levy -- Time for setting -- Computation of total levy -- Apportionment of proceeds -- Maximum levy.17B-1-628Certification of resolution setting levy.17B-1-629Operating and capital budgets.17B-1-630Increase in appropriations for operating and capital budget funds -- Notice.17B-1-631District clerk -- Meetings and records.17B-1-632District clerk -- Bookkeeping duties.17B-1-633District treasurer -- Duties generally.17B-1-634Receipts for payment.17B-1-635Duties with respect to checks and other payment mechanisms.17B-1-636Special assessments -- Application of proceeds.17B-1-637Deposit of district funds -- Commingling with personal funds unlawful -- Suspension from office.17B-1-638Quarterly financial reports required.17B-1-639Annual financial reports -- Audit reports.17B-1-640Audits required.17B-1-641Special district may expand uniform procedures -- Limitation.17B-1-642Approval of district expenditures.17B-1-643Imposing or increasing a fee for service provided by special district.17B-1-644Definitions -- Electronic payments -- Fee.17B-1-645Residential fee credit.