Chapter

Uniform Fiscal Procedures Act for Utah Towns

Title 10 — Utah Municipal Code §§ 10-5-101–10-5-134

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