Part

Fiscal Procedures for Special Districts

Title 17B — Limited Purpose Local Government Entities - Special Districts §§ 17B-1-601–17B-1-645

Utah Code § 17B-1-601— Definitions
Utah Code § 17B-1-602— Fiscal year
Utah Code § 17B-1-603— Uniform accounting system
Utah Code § 17B-1-604— Funds and account groups maintained
Utah Code § 17B-1-605— Budget required for certain funds -- Capital projects fund
Utah Code § 17B-1-606— Total of revenues to equal expenditures
Utah Code § 17B-1-607— Tentative budget to be prepared -- Review by governing body
Utah Code § 17B-1-608— Tentative budget and data -- Public records -- Notice
Utah Code § 17B-1-609— Hearing to consider adoption -- Notice
Utah Code § 17B-1-610— Public hearing on tentatively adopted budget
Utah Code § 17B-1-611— Continuing authority of governing body
Utah Code § 17B-1-612— Accumulated fund balances -- Limitations -- Excess balances -- Unanticipated excess of revenues -- Reserves for capital projects
Utah Code § 17B-1-613— Appropriations not to exceed estimated expendable revenue -- Appropriations for existing deficits
Utah Code § 17B-1-614— Adoption of final budget -- Certification and filing
Utah Code § 17B-1-615— Budgets in effect for budget year
Utah Code § 17B-1-616— Property tax levy -- Amount in budget as basis for determining
Utah Code § 17B-1-617— Fund expenditures -- Budget officer's duties
Utah Code § 17B-1-618— Purchasing procedures
Utah Code § 17B-1-619— Expenditures or encumbrances in excess of appropriations prohibited -- Processing claims
Utah Code § 17B-1-620— Transfer of appropriation balance between accounts in same fund
Utah Code § 17B-1-621— Review of individual governmental fund budgets -- Hearing
Utah Code § 17B-1-622— Amendment and increase of individual fund budgets
Utah Code § 17B-1-623— Emergency expenditures
Utah Code § 17B-1-624— Lapse of appropriations -- Exceptions
Utah Code § 17B-1-625— Transfer of balances in special funds
Utah Code § 17B-1-626— Loans by one fund to another
Utah Code § 17B-1-627— Property tax levy -- Time for setting -- Computation of total levy -- Apportionment of proceeds -- Maximum levy
Utah Code § 17B-1-628— Certification of resolution setting levy
Utah Code § 17B-1-629— Operating and capital budgets
Utah Code § 17B-1-630— Increase in appropriations for operating and capital budget funds -- Notice
Utah Code § 17B-1-631— District clerk -- Meetings and records
Utah Code § 17B-1-632— District clerk -- Bookkeeping duties
Utah Code § 17B-1-633— District treasurer -- Duties generally
Utah Code § 17B-1-634— Receipts for payment
Utah Code § 17B-1-635— Duties with respect to checks and other payment mechanisms
Utah Code § 17B-1-636— Special assessments -- Application of proceeds
Utah Code § 17B-1-637— Deposit of district funds -- Commingling with personal funds unlawful -- Suspension from office
Utah Code § 17B-1-638— Quarterly financial reports required
Utah Code § 17B-1-639— Annual financial reports -- Audit reports
Utah Code § 17B-1-640— Audits required
Utah Code § 17B-1-641— Special district may expand uniform procedures -- Limitation
Utah Code § 17B-1-642— Approval of district expenditures
Utah Code § 17B-1-643— Imposing or increasing a fee for service provided by special district
Utah Code § 17B-1-644— Definitions -- Electronic payments -- Fee
Utah Code § 17B-1-645— Residential fee credit