Utah · Statutes

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

60 sections

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