Chapter

Uniform Fiscal Procedures Act for Utah Cities

Title 10 — Utah Municipal Code §§ 10-6-101–10-6-159

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