Utah · Statutes

Chapter 10-6 — Uniform Fiscal Procedures Act for Utah Cities

60 sections

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