Part

Fiscal Procedures for Interlocal Entities

Title 11 — Cities, Counties, and Local Taxing Units §§ 11-13-501–11-13-533

Utah Code § 11-13-501— Definitions
Utah Code § 11-13-502— Application -- Conflicts with federal law -- Other applicable law
Utah Code § 11-13-503— Fiscal year
Utah Code § 11-13-504— Uniform accounting system
Utah Code § 11-13-505— Funds and account groups maintained
Utah Code § 11-13-506— Budget required for certain funds -- Capital projects fund
Utah Code § 11-13-507— Total of revenues to equal expenditures
Utah Code § 11-13-508— Tentative budget to be prepared -- Review by governing body
Utah Code § 11-13-509— Hearing to consider adoption -- Notice
Utah Code § 11-13-510— Public hearing on tentatively adopted budget
Utah Code § 11-13-511— Continuing authority of governing body
Utah Code § 11-13-512— Accumulated fund balances -- Limitations -- Excess balances -- Unanticipated excess of revenues -- Reserves for capital projects
Utah Code § 11-13-513— Appropriations not to exceed estimated expendable revenue -- Appropriations for existing deficits
Utah Code § 11-13-514— Adoption of final budget -- Certification and filing
Utah Code § 11-13-515— Budgets in effect for budget year
Utah Code § 11-13-516— Purchasing procedures
Utah Code § 11-13-517— Expenditures or encumbrances in excess of appropriations prohibited
Utah Code § 11-13-518— Transfer of appropriation balance between accounts in same fund
Utah Code § 11-13-519— Review of individual governmental fund budgets -- Hearing
Utah Code § 11-13-520— Amendment and increase of individual fund budgets
Utah Code § 11-13-521— Emergency expenditures
Utah Code § 11-13-522— Lapse of appropriations -- Exceptions
Utah Code § 11-13-523— Loans by one fund to another
Utah Code § 11-13-524— Operating and capital budgets for proprietary funds
Utah Code § 11-13-525— Increase in appropriations for operating and capital budget fund -- Notice
Utah Code § 11-13-526— Deposit of interlocal entity funds -- Commingling with personal funds prohibited -- Suspension from office
Utah Code § 11-13-527— Quarterly financial reports required
Utah Code § 11-13-528— Annual financial reports -- Audit reports
Utah Code § 11-13-529— Audits required
Utah Code § 11-13-530— Interlocal entity may expand uniform procedures -- Limitation
Utah Code § 11-13-531— Imposing or increasing a fee for service provided by interlocal entity
Utah Code § 11-13-532— Residential fee credit
Utah Code § 11-13-533— Public agency insurance mutuals and reserve funds -- Investment standard for public agency insurance mutuals