Chapter 05 - Uniform Fiscal Procedures Act for Utah Towns
- 10-5-101 - Short title.
- 10-5-102 - Applicability.
- 10-5-103 - Withholding state money of town failing to file budget.
- 10-5-104 - Fiscal year.
- 10-5-105 - Revenue and expenditure records.
- 10-5-106 - Funds for which budget prepared.
- 10-5-107 - Tentative budgets required for public inspection -- Contents -- Adoption of tentative budget.
- 10-5-108 - Budget hearing -- Notice -- Adjustments.
- 10-5-109 - Adoption of budgets -- Filing.
- 10-5-110 - Budgets effective for year -- Amendment -- Public access.
- 10-5-111 - Basis for property tax levy.
- 10-5-112 - Property tax levy set by ordinance -- Maximum -- Certification.
- 10-5-113 - Accumulation of retained earnings or fund balance -- Limit as to general fund -- Reserve for capital improvements.
- 10-5-114 - Appropriations limited to estimated revenue.
- 10-5-115 - Expenditures limited to appropriations -- Obligations in excess invalid -- Processing claims required.
- 10-5-116 - Transfer of unencumbered appropriation balance.
- 10-5-117 - Increasing budget total of fund.
- 10-5-118 - Emergency expenditures.
- 10-5-119 - Special fund balance -- Disposition when fund no longer required.
- 10-5-120 - Loans between funds -- Bonds purchased by funds.
- 10-5-121 - Records of council proceedings -- Clerk's records as evidence.
- 10-5-122 - Signing and record of contracts by clerk.
- 10-5-123 - Fund records maintained -- Pre-audit of claims and demands -- Certifications on check copy -- Bids received and advertisement records -- Time for keeping.
- 10-5-124 - Warrants tendered for claims.
- 10-5-125 - Treasurer -- Duties.
- 10-5-126 - Receipts for payments to town -- Filing copies.
- 10-5-127 - Signing of checks -- Determination of sufficiency of account.
- 10-5-128 - Deposit of town funds -- Commingling with personal funds prohibited -- Suspension from office for unauthorized use or profit from town funds.
- 10-5-129 - Annual financial report.
- 10-5-130 - Town fiscal committee -- Creation -- Appointment of members -- Terms -- Vacancies -- Functions.
- 10-5-131 - Uniform accounting and reporting procedures -- Forms -- Instructions.