Chapter 5. Uniform Fiscal Procedures Act for Utah Towns  


§ 10-5-101. Short title.
§ 10-5-102. Applicability.
§ 10-5-102.5. Definitions. (Effective 5/13/2014)
§ 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. (Effective 5/13/2014)
§ 10-5-107. Tentative budgets required for public inspection -- Contents -- Adoption of tentative budget. (Effective 5/13/2014)
§ 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. (Effective 5/13/2014)
§ 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. (Effective 5/13/2014)
§ 10-5-119. Special fund balance -- Disposition when fund no longer required. (Effective 5/13/2014)
§ 10-5-120. Loans between funds -- Bonds purchased by funds. (Effective 5/13/2014)
§ 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.
§ 10-5-131. Uniform accounting and reporting procedures -- Forms -- Instructions.
§ 10-5-132. Fees collected for construction approval. (Effective 5/13/2014)