Chapter 06 - Uniform Fiscal Procedures Act for Utah Cities
- 10-6-101 - Short title.
- 10-6-102 - Legislative intent -- Purpose of chapter.
- 10-6-103 - Applicability to all cities.
- 10-6-104 - Withholding of state money from cities not filing budget or complying with reporting or auditing requirements.
- 10-6-105 - Fiscal period -- Annual or biennial.
- 10-6-106 - Definitions.
- 10-6-107 - Uniform accounting system.
- 10-6-108 - Funds and account groups maintained.
- 10-6-109 - Budget required for certain funds -- Capital projects fund budget.
- 10-6-110 - Budget -- Contents -- Total of revenues to equal expenditures.
- 10-6-111 - Tentative budget to be prepared -- Contents -- Estimate of expenditures -- Budget message -- Review by governing body.
- 10-6-112 - Tentative budget and data -- Availability for public inspection.
- 10-6-113 - Budget -- Notice of hearing to consider adoption.
- 10-6-114 - Budget -- Public hearing on tentatively adopted budget.
- 10-6-115 - Budget -- Continuing authority of governing body.
- 10-6-116 - Accumulated fund balances -- Limitations -- Excess balances -- Unanticipated excess of revenues -- Reserves for capital improvements.
- 10-6-117 - Appropriations not to exceed estimated expendable revenue -- Determination of revenue -- Appropriations for existing deficits.
- 10-6-118 - Adoption of final budget -- Certification and filing.
- 10-6-119 - Budgets in effect for budget period -- Amendment -- Filing for public inspection.
- 10-6-120 - Property tax levy -- Amount in budget as basis for determining.
- 10-6-121 - Departmental expenditures -- Encumbrances -- Purchase order.
- 10-6-122 - Purchasing procedures and file of bids received and proof of advertisement -- Time for keeping.
- 10-6-123 - Expenditures or encumbrances in excess of appropriations prohibited -- Processing claims.
- 10-6-124 - Transfer of appropriation balance between accounts -- Excess expenditure within departments.
- 10-6-125 - Transfer of appropriation balance between departments in same fund.
- 10-6-126 - Reduction of total budget appropriation of department by resolution -- Notice to governing body.
- 10-6-127 - Review of individual fund budgets -- Hearing.
- 10-6-128 - Amendment and increase of individual fund budgets.
- 10-6-129 - Emergency expenditures.
- 10-6-130 - Lapse of appropriations -- Exceptions.
- 10-6-131 - Transfer of balances in special funds.
- 10-6-132 - Loans by one fund to another -- Acquiring bonds for investment.
- 10-6-133 - Property tax levy -- Time for setting -- Computation of total levy -- Apportionment of proceeds -- Maximum levy.
- 10-6-134 - Certification of ordinance or resolution setting levy.
- 10-6-135 - Operating and capital budgets.
- 10-6-136 - Increase in appropriations for operating and capital budget funds -- Notice.
- 10-6-137 - City recorder -- Office -- Meetings and records -- Certified records as evidence.
- 10-6-138 - City recorder to countersign contracts -- Indexed record of contracts.
- 10-6-139 - City auditor or recorder -- Bookkeeping duties -- Duties with respect to payment of claims.
- 10-6-140 - Warrants for payment of claims.
- 10-6-141 - City treasurer -- Duties generally.
- 10-6-142 - City treasurer -- Receipts for payment.
- 10-6-143 - City treasurer or deputy -- Duties with respect to issuance of checks.
- 10-6-144 - City treasurer -- Warrants -- Order of payment.
- 10-6-145 - City treasurer -- Special assessments -- Application of proceeds.
- 10-6-146 - City treasurer -- Deposit of city funds -- Commingling with personal funds unlawful -- Suspension from office.
- 10-6-147 - Quarterly financial reports -- First and second class cities.
- 10-6-148 - Monthly and quarterly financial reports -- Cities of the third, fourth, and fifth class.
- 10-6-150 - Annual financial reports -- Independent audit reports.
- 10-6-151 - Independent audit requirements.
- 10-6-152 - Notice that audit completed and available for inspection.
- 10-6-153 - Municipal government fiscal committee created -- Members -- Terms -- Vacancies -- Recommendations.
- 10-6-154 - Duties of state auditor and committee -- Adoption and expansion of uniform system.
- 10-6-156 - State auditor to evaluate fiscal practices.
- 10-6-157 - Director of finance in certain cities and towns.
- 10-6-158 - Financial administration ordinance -- Adoption -- Purpose.
- 10-6-159 - Financial administration ordinance -- Provisions.