Utah · Statutes

Chapter 10-5 — Uniform Fiscal Procedures Act for Utah Towns

36 sections

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