Chapter 6 - UNIFORM FISCAL PROCEDURES ACT FOR UTAH CITIES

Section 10-6-101 - Short title
Section 10-6-102 - Legislative intent - Purpose of chapter
Section 10-6-103 - Applicability
Section 10-6-104 - Withholding of state money from cities not filing budget or complying with reporting or auditing requirements
Section 10-6-105 - Fiscal period - Annual or biennial
Section 10-6-106 - Definitions
Section 10-6-107 - Uniform accounting system
Section 10-6-108 - Funds and account groups maintained
Section 10-6-109 - Budget required for certain funds - Capital projects fund budget
Section 10-6-110 - Budget - Contents - Total of revenues to equal expenditures
Section 10-6-111 - Tentative budget to be prepared - Contents - Estimate of expenditures - Budget message - Review by governing body
Section 10-6-112 - Tentative budget and data - Availability for public inspection
Section 10-6-113 - Budget - Notice of hearing to consider adoption
Section 10-6-114 - Budget - Public hearing on tentatively adopted budget
Section 10-6-115 - Budget - Continuing authority of governing body
Section 10-6-116 - Accumulated fund balances - Limitations - Excess balances - Unanticipated excess of revenues - Reserves for capital improvements
Section 10-6-117 - Appropriations not to exceed estimated expendable revenue - Appropriations for existing deficits
Section 10-6-118 - Adoption of final budget - Certification and filing
Section 10-6-119 - Budgets in effect for budget period - Amendment - Filing for public inspection
Section 10-6-120 - Property tax levy - Amount in budget as basis for determining
Section 10-6-121 - Departmental expenditures - Encumbrances - Purchase order
Section 10-6-122 - Purchasing procedures and file of bids received and proof of advertisement - Time for keeping
Section 10-6-123 - Expenditures or encumbrances in excess of appropriations prohibited - Processing claims
Section 10-6-124 - Transfer of appropriation balance between accounts - Excess expenditure within departments
Section 10-6-125 - Transfer of appropriation balance between departments in same fund
Section 10-6-126 - Reduction of total budget appropriation of department by resolution - Notice to governing body
Section 10-6-127 - Review of individual fund budgets - Hearing
Section 10-6-128 - Amendment and increase of individual fund budgets
Section 10-6-129 - Emergency expenditures
Section 10-6-130 - Lapse of appropriations - Exceptions
Section 10-6-131 - Transfer of balances in special funds
Section 10-6-132 - Loans by one fund to another - Acquiring bonds for investment
Section 10-6-133 - Property tax levy - Time for setting - Computation of total levy - Apportionment of proceeds - Maximum levy
Section 10-6-133.4 - Property taxes levied for specified services - Special revenue fund - Limitations on use - Collection, accounting, and expenditures
Section 10-6-133.5 - Property tax levy for culinary water, wastewater treatment, hospitals, recreational facilities, and libraries
Section 10-6-134 - Certification of ordinance or resolution setting levy
Section 10-6-135 - Operating and capital budgets
Section 10-6-135.5 - Transfer of enterprise fund money to another fund - Notice
Section 10-6-136 - Increase in appropriations for operating and capital budget funds - Notice
Section 10-6-137 - City recorder - Office - Meetings and records - Certified records as evidence
Section 10-6-138 - City recorder to countersign contracts - Indexed record of contracts
Section 10-6-139 - City auditor or recorder - Bookkeeping duties - Duties with respect to payment of claims
Section 10-6-140 - Warrants for payment of claims
Section 10-6-141 - City treasurer - Duties generally
Section 10-6-142 - City treasurer - Receipts for payment
Section 10-6-143 - City treasurer or deputy - Duties with respect to issuance of checks
Section 10-6-144 - City treasurer - Warrants - Order of payment
Section 10-6-145 - City treasurer - Special assessments - Application of proceeds
Section 10-6-146 - City treasurer - Deposit of city funds - Commingling with personal funds unlawful - Suspension from office
Section 10-6-147 - Quarterly financial reports - First and second class cities
Section 10-6-148 - Monthly and quarterly financial reports - Cities of the third, fourth, and fifth class
Section 10-6-150 - Annual financial reports - Independent audit reports
Section 10-6-151 - Independent audit requirements
Section 10-6-152 - Notice that audit completed and available for inspection
Section 10-6-154 - Duties of state auditor - Adoption and expansion of uniform system
Section 10-6-156 - State auditor to evaluate fiscal practices
Section 10-6-157 - Director of finance in certain cities and towns
Section 10-6-158 - Financial administration ordinance - Adoption - Purpose
Section 10-6-159 - Financial administration ordinance - Provisions
Section 10-6-160 - Fees collected for construction approval - Approval of plans