Uniform Fiscal Procedures Act
Utah · 10 · §§ 10-5-101 to 10-6-159 · 96 sections
In the courts
Sections of this act have been cited in 2 court decisions.
Most-cited authority: 2011 UT 4 - Tooele Associates Ltd. Partnership v. Tooele City Corp.
Sections covered
- Utah Code § 10-5-101Short title
- Utah Code § 10-5-102Applicability
- Utah Code § 10-5-102.5Definitions
- Utah Code § 10-5-103Withholding state money of town failing to file budget
- Utah Code § 10-5-104Fiscal year
- Utah Code § 10-5-105Revenue and expenditure records
- Utah Code § 10-5-106Funds for which budget prepared
- Utah Code § 10-5-107Tentative budgets required for public inspection -- Contents -- Adoption of tentative budget
- Utah Code § 10-5-107.5Transfer of enterprise fund money to another fund -- Notice
- Utah Code § 10-5-108Budget hearing -- Notice -- Adjustments
- Utah Code § 10-5-109Adoption of budgets -- Filing
- Utah Code § 10-5-110Budgets effective for year -- Amendment -- Public access
- Utah Code § 10-5-111Basis for property tax levy
- Utah Code § 10-5-112Property tax levy set by ordinance -- Maximum -- Certification
- Utah Code § 10-5-112.4Property taxes levied for specified services -- Special revenue fund -- Limitations on expenditures
- Utah Code § 10-5-112.5Property tax levy for culinary water, wastewater treatment, hospitals, and recreational facilities
- Utah Code § 10-5-113Accumulation of retained earnings or fund balance -- Limit as to general fund -- Reserve for capital improvements
- Utah Code § 10-5-114Appropriations limited to estimated revenue
- Utah Code § 10-5-115Expenditures limited to appropriations -- Obligations in excess invalid -- Processing claims required
- Utah Code § 10-5-116Transfer of unencumbered appropriation balance
- Utah Code § 10-5-117Increasing budget total of fund
- Utah Code § 10-5-118Emergency expenditures
- Utah Code § 10-5-119Special fund balance -- Disposition when fund no longer required
- Utah Code § 10-5-120Loans between funds -- Bonds purchased by funds
- Utah Code § 10-5-121Records of council proceedings -- Clerk's records as evidence
- Utah Code § 10-5-122Signing and record of contracts by clerk
- Utah Code § 10-5-123Fund records maintained -- Pre-audit of claims and demands -- Certifications on check copy -- Bids received and advertisement records -- Time for keeping
- Utah Code § 10-5-124Warrants tendered for claims
- Utah Code § 10-5-125Treasurer -- Duties
- Utah Code § 10-5-126Receipts for payments to town -- Filing copies
- Utah Code § 10-5-127Signing of checks -- Determination of sufficiency of account
- Utah Code § 10-5-128Deposit of town funds -- Commingling with personal funds prohibited -- Suspension from office for unauthorized use or profit from town funds
- Utah Code § 10-5-129Annual financial report
- Utah Code § 10-5-131Uniform accounting and reporting procedures -- Forms -- Instructions
- Utah Code § 10-5-133General fee for public safety service prohibited -- Exception
- Utah Code § 10-5-134Transportation utility fee
- Utah Code § 10-6-101Short title1 cite
- Utah Code § 10-6-103Applicability
- Utah Code § 10-6-104Withholding of state money from cities not filing budget or complying with reporting or auditing requirements
- Utah Code § 10-6-105Fiscal period -- Annual or biennial
- Utah Code § 10-6-106Definitions
- Utah Code § 10-6-107Uniform accounting system
- Utah Code § 10-6-108Funds and account groups maintained
- Utah Code § 10-6-109Budget required for certain funds -- Capital projects fund budget
- Utah Code § 10-6-110Budget -- Contents -- Total of revenues to equal expenditures
- Utah Code § 10-6-111Tentative budget to be prepared -- Contents -- Estimate of expenditures -- Budget message -- Review by governing body
- Utah Code § 10-6-112Tentative budget and data -- Availability for public inspection
- Utah Code § 10-6-113Budget -- Notice of hearing to consider adoption
- Utah Code § 10-6-114Budget -- Public hearing on tentatively adopted budget
- Utah Code § 10-6-115Budget -- Continuing authority of governing body
- Utah Code § 10-6-116Accumulated fund balances -- Limitations -- Excess balances -- Unanticipated excess of revenues -- Reserves for capital improvements
- Utah Code § 10-6-117Appropriations not to exceed estimated expendable revenue -- Appropriations for existing deficits
- Utah Code § 10-6-118Adoption of final budget -- Certification and filing
- Utah Code § 10-6-119Budgets in effect for budget period -- Amendment -- Filing for public inspection
- Utah Code § 10-6-120Property tax levy -- Amount in budget as basis for determining
- Utah Code § 10-6-121Departmental expenditures -- Encumbrances -- Purchase order
- Utah Code § 10-6-122Purchasing procedures and file of bids received and proof of advertisement -- Time for keeping
- Utah Code § 10-6-123Expenditures or encumbrances in excess of appropriations prohibited -- Processing claims
- Utah Code § 10-6-124Transfer of appropriation balance between accounts -- Excess expenditure within departments
- Utah Code § 10-6-125Transfer of appropriation balance between departments in same fund
- Utah Code § 10-6-126Reduction of total budget appropriation of department by resolution -- Notice to governing body
- Utah Code § 10-6-127Review of individual fund budgets -- Hearing
- Utah Code § 10-6-128Amendment and increase of individual fund budgets
- Utah Code § 10-6-129Emergency expenditures
- Utah Code § 10-6-130Lapse of appropriations -- Exceptions
- Utah Code § 10-6-131Transfer of balances in special funds
- Utah Code § 10-6-132Loans by one fund to another -- Acquiring bonds for investment
- Utah Code § 10-6-133Property tax levy -- Time for setting -- Computation of total levy -- Apportionment of proceeds -- Maximum levy
- Utah Code § 10-6-133.4Property taxes levied for specified services -- Special revenue fund -- Limitations on use -- Collection, accounting, and expenditures
- Utah Code § 10-6-133.5Property tax levy for culinary water, wastewater treatment, hospitals, recreational facilities, and libraries
- Utah Code § 10-6-134Certification of ordinance or resolution setting levy
- Utah Code § 10-6-134.3General fee for public safety service prohibited -- Exception
- Utah Code § 10-6-134.5Transportation utility fee
- Utah Code § 10-6-135Operating and capital budgets
- Utah Code § 10-6-135.5Transfer of enterprise fund money to another fund -- Notice
- Utah Code § 10-6-136Increase in appropriations for operating and capital budget funds -- Notice
- Utah Code § 10-6-137City recorder -- Office -- Meetings and records -- Certified records as evidence
- Utah Code § 10-6-138City recorder to countersign contracts -- Indexed record of contracts1 cite
- Utah Code § 10-6-139City auditor or recorder -- Bookkeeping duties -- Duties with respect to payment of claims
- Utah Code § 10-6-140Warrants for payment of claims
- Utah Code § 10-6-141City treasurer -- Duties generally
- Utah Code § 10-6-142City treasurer -- Receipts for payment
- Utah Code § 10-6-143City treasurer or deputy -- Duties with respect to issuance of checks
- Utah Code § 10-6-144City treasurer -- Warrants -- Order of payment
- Utah Code § 10-6-145City treasurer -- Special assessments -- Application of proceeds
- Utah Code § 10-6-146City treasurer -- Deposit of city funds -- Commingling with personal funds unlawful -- Suspension from office
- Utah Code § 10-6-147Quarterly financial reports -- First and second class cities
- Utah Code § 10-6-148Monthly and quarterly financial reports -- Cities of the third, fourth, and fifth class
- Utah Code § 10-6-150Annual financial reports -- Independent audit reports
- Utah Code § 10-6-151Independent audit requirements
- Utah Code § 10-6-152Notice that audit completed and available for inspection
- Utah Code § 10-6-154Duties of state auditor -- Adoption and expansion of uniform system
- Utah Code § 10-6-156State auditor to evaluate fiscal practices
- Utah Code § 10-6-157Director of finance in certain cities and towns
- Utah Code § 10-6-158Financial administration ordinance -- Adoption -- Purpose
- Utah Code § 10-6-159Financial administration ordinance -- Provisions
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