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UTAH CODE (Last Updated: January 16, 2015) |
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Title 17B. Limited Purpose Local Government Entities - Local Districts |
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Chapter 1. Provisions Applicable to All Local Districts |
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Part 6. Fiscal Procedures for Local Districts |
| § 17B-1-601. Definitions. (Effective 5/13/2014) |
| § 17B-1-602. Fiscal year. |
| § 17B-1-603. Uniform accounting system. |
| § 17B-1-604. Funds and account groups maintained. |
| § 17B-1-605. Budget required for certain funds -- Capital projects fund. |
| § 17B-1-606. Total of revenues to equal expenditures. |
| § 17B-1-607. Tentative budget to be prepared -- Review by governing body. |
| § 17B-1-608. Tentative budget and data -- Public records. |
| § 17B-1-609. Hearing to consider adoption -- Notice. (Effective 5/13/2014) |
| § 17B-1-610. Public hearing on tentatively adopted budget. |
| § 17B-1-611. Continuing authority of governing body. |
| § 17B-1-612. Accumulated fund balances -- Limitations -- Excess balances -- Unanticipated excess of revenues -- Reserves for capital projects. |
| § 17B-1-613. Appropriations not to exceed estimated expendable revenue -- Determination of revenue -- Appropriations for existing deficits. |
| § 17B-1-614. Adoption of final budget -- Certification and filing. |
| § 17B-1-615. Budgets in effect for budget year. |
| § 17B-1-616. Property tax levy -- Amount in budget as basis for determining. |
| § 17B-1-617. Fund expenditures -- Budget officer's duties. |
| § 17B-1-618. Purchasing procedures. |
| § 17B-1-619. Expenditures or encumbrances in excess of appropriations prohibited -- Processing claims. |
| § 17B-1-620. Transfer of appropriation balance between accounts in same fund. |
| § 17B-1-621. Review of individual governmental fund budgets -- Hearing. |
| § 17B-1-622. Amendment and increase of individual fund budgets. |
| § 17B-1-623. Emergency expenditures. |
| § 17B-1-624. Lapse of appropriations -- Exceptions. |
| § 17B-1-625. Transfer of balances in special funds. |
| § 17B-1-626. Loans by one fund to another. (Effective 5/13/2014) |
| § 17B-1-627. Property tax levy -- Time for setting -- Computation of total levy -- Apportionment of proceeds -- Maximum levy. |
| § 17B-1-628. Certification of resolution setting levy. |
| § 17B-1-629. Operating and capital budgets. |
| § 17B-1-630. Increase in appropriations for operating and capital budget funds -- Notice. |
| § 17B-1-631. District clerk -- Meetings and records. |
| § 17B-1-632. District clerk -- Bookkeeping duties. |
| § 17B-1-633. District treasurer -- Duties generally. |
| § 17B-1-634. Receipts for payment. |
| § 17B-1-635. Duties with respect to issuance of checks. |
| § 17B-1-636. Special assessments -- Application of proceeds. |
| § 17B-1-637. Deposit of district funds -- Commingling with personal funds unlawful -- Suspension from office. |
| § 17B-1-638. Quarterly financial reports required. |
| § 17B-1-639. Annual financial reports -- Audit reports. |
| § 17B-1-640. Audits required. |
| § 17B-1-641. Local district may expand uniform procedures -- Limitation. (Effective 5/13/2014) |
| § 17B-1-642. Approval of district expenditures. |
| § 17B-1-643. Imposing or increasing a fee for service provided by local district. |
| § 17B-1-644. Definitions -- Electronic payments -- Fee. |
| § 17B-1-645. Residential fee credit. |