Title 11, Title 11: Cities, Counties, and Local Taxing Units

11-13-511. Continuing authority of governing body. After the conclusion of the public hearing held in accordance with Section, the governing board: (1) may: continue to review the tentative budget; insert any new item; or increase or decrease items of expenditure in the tentative…

11-13-512. Accumulated fund balances -- Limitations -- Excess balances -- Unanticipated excess of revenues -- Reserves for capital projects. (1) An interlocal entity may accumulate retained earnings or fund balances, as appropriate, in any fund. For the interlocal entity general …

11-13-513. Appropriations not to exceed estimated expendable revenue -- Appropriations for existing deficits. (1) The governing board of an interlocal entity may not make an appropriation in the final budget of a fund in excess of the estimated expendable revenue for the budget y…

11-13-514. Adoption of final budget -- Certification and filing. (1) Except as provided in Sectionsthrough, the governing board of an interlocal entity shall by resolution adopt prior to the beginning of the fiscal year a budget for the ensuing fiscal year for each fund for which…

11-13-515. Budgets in effect for budget year. (1) Upon final adoption, each budget shall be in effect for the budget year, subject to amendment as provided in this part. (2) An interlocal entity shall file a copy of the adopted budgets in the interlocal entity's office and make i…

11-13-516. Purchasing procedures. An interlocal entity shall make an expenditure or incur an obligation according to the purchasing procedures established by an interlocal entity by resolution and only by order or approval of a person duly authorized.

11-13-517. Expenditures or encumbrances in excess of appropriations prohibited. An interlocal entity may not make or incur an expenditure or encumbrance in excess of total appropriations in the budget as adopted or as subsequently amended, except as provided in Section.

11-13-518. Transfer of appropriation balance between accounts in same fund. (1) The governing board of an interlocal entity shall establish policies for, subject to Subsection, the transfer of any unencumbered or unexpended appropriation balance or portion of the balance from one…

11-13-519. Review of individual governmental fund budgets -- Hearing. (1) The governing board of an interlocal entity may, at any time during the budget year, review an individual budget of the governmental fund for the purpose of determining if the total of an individual budget …

11-13-520. Amendment and increase of individual fund budgets. (1) After holding the public hearing required under Section, the governing board may, by resolution, amend the budgets of the funds proposed to be increased, so as to make all or part of the increases, both estimated r…

11-13-521. Emergency expenditures. The governing board of an interlocal entity may, by resolution, amend a budget and authorize an expenditure of money that results in a deficit in the interlocal entity general fund balance if: (1) the board determines that: an emergency exists; …

11-13-522. Lapse of appropriations -- Exceptions. All unexpended or unencumbered appropriations, except capital projects fund appropriations, lapse at the end of the budget year to the respective fund balance.

11-13-523. Loans by one fund to another. (1) Subject to this section, restrictions imposed by bond covenants, restrictions in Section, or other controlling regulations, the governing board of an interlocal entity may authorize an interfund loan from one fund to another. 53-2a-605…

11-13-524. Operating and capital budgets for proprietary funds. (1) As used in this section, "operating and capital budget" means a plan of financial operation for a proprietary or other required special fund, including estimates of operating and capital revenues and expenses for…

11-13-525. Increase in appropriations for operating and capital budget fund -- Notice. (1) The total budget appropriation of a fund described in Sectionmay be increased by resolution of the governing board at a regular meeting, or special meeting called for that purpose, if writt…

11-13-526. Deposit of interlocal entity funds -- Commingling with personal funds prohibited -- Suspension from office. (1) The treasurer of an interlocal entity shall promptly deposit all interlocal entity funds in the appropriate bank accounts of the interlocal entity. (2) It is…

11-13-527. Quarterly financial reports required. The interlocal entity clerk or other delegated person shall prepare and present to the governing board a detailed quarterly financial report showing the financial position and operations of the interlocal entity for that quarter an…

11-13-528. Annual financial reports -- Audit reports. (1) Within 180 days after the close of each fiscal year, the interlocal entity shall prepare an annual financial report in conformity with generally accepted accounting principles as prescribed in the Uniform Accounting Manual…

11-13-529. Audits required. (1) An interlocal entity shall facilitate an audit of the interlocal entity in accordance with. Title 51, Chapter 2a, Accounting Reports from Political Subdivisions, Interlocal Organizations, and Other Local Entities Act (2) The governing board shall a…

11-13-530. Interlocal entity may expand uniform procedures -- Limitation. (1) Subject to Subsection, an interlocal entity may expand a uniform accounting, budgeting, or reporting procedure required by generally accepted accounting principles, to better serve the needs of the inte…

11-13-531. Imposing or increasing a fee for service provided by interlocal entity. (1) The governing board shall fix the rate for a service or commodity provided by the interlocal entity. (2) Before imposing a new fee or increasing an existing fee for a service provided by an int…

11-13-532. Residential fee credit. (1) An interlocal entity may create a fee structure under this chapter that permits: a home owner or residential tenant to file for a fee credit for a fee charged by the interlocal entity, if the credit is based on: the home owner's annual incom…

11-13-533. Public agency insurance mutuals and reserve funds -- Investment standard for public agency insurance mutuals. (1) A public agency insurance mutual or reserve fund may form one or more captive insurance companies in accordance with Title 31A, Chapter 37, Captive Insuran…

11-13-601. Title. This part is known as "Taxed Interlocal Entities."

11-13-602. Definitions. As used in this part: (1) "Asset" means funds, money, an account, real or personal property, or personnel. (2) "Associated entity" means a taxed interlocal entity that adopts a segment's organizing resolution. "Associated entity" does not include any other…

11-13-603. Taxed interlocal entity. (1) Except for purposes of an audit, examination, investigation, or review by the legislative auditor general as described in Subsectionand notwithstanding any other provision of law: (8) the use of an asset by a taxed interlocal entity does no…

11-13-604. Segments authorized. (1) If a taxed interlocal entity is a project entity, and to the extent authorized in a taxed interlocal entity's organization agreement or by a majority of the public entities that are parties to a taxed interlocal entity's organization agreement,…

11-13-605. Notice of limitation on liabilities of segments. (1) A notice of limitation on liabilities of a segment described in Subsectionshall: 11-13-604(2)(e) state: the name of the segment's associated entity; the associated entity's indexed office; the associated entity's pri…

11-13-606. Members of a segment. (1) Except as otherwise provided by a segment's organizing resolution in accordance with Subsection, a segment's associated entity is the sole member of the segment. (2) (2) A segment's organizing resolution may provide that a segment's membership…

11-13-607. Limitations of liability for directors and officers. (1) A director or an officer of a taxed interlocal entity or a segment is not liable to the taxed interlocal entity, the segment, a member of the taxed interlocal entity, a member of the segment, a conservator, recei…

11-13-608. Termination of associated entity or segment. (1) The termination of a segment does not affect the segment's or the segment's associated entity's limitation on liabilities under this part. (2) A segment is terminated upon the termination of the segment's associated enti…

11-13a-101. Title. This chapter is known as the "Governmental Nonprofit Corporations Act."

11-13a-102. Definitions. As used in this chapter: (1) "Controlling interest" means that one or more governmental entities collectively represent a majority of the board's voting power as outlined in the nonprofit corporation's governing documents. (2) "Governing board" means the …

11-13a-103. Governance -- Powers of governing body. (1) A governing board shall manage and direct the business and affairs of a governmental nonprofit corporation. (2) Each member of a governing board has and owes a fiduciary duty to the governmental nonprofit corporation. (3) A …

11-13a-104. Quorum of the governing board -- Meetings of the governing board. (1) A majority of the governing board constitutes a quorum for the transaction of governing board business. Action by a majority of a quorum constitutes action of the governing board. (2) The governing …

11-13a-105. Registration as a limited purpose entity. (1) Each governmental nonprofit corporation shall register and maintain the governmental nonprofit corporation's registration as a limited purpose entity, in accordance with Section. 67-1a-15 (2) A governmental nonprofit corpo…

11-13a-106. Training for board members. (1) Each member of a board of directors of a governmental nonprofit corporation shall complete the training described in Subsection: (2)(a) within six months after the day on which the member becomes a board member; or for a member already …

11-14-101. Title. This chapter is known as the "Local Government Bonding Act."

11-14-102. Definitions. For the purpose of this chapter: (1) "Bond" means any bond authorized to be issued under this chapter, including municipal bonds. (2) "Election results" has the same meaning as defined in Section. 20A-1-102 (3) "Governing body" means: for a county, city, o…

11-14-103. Bond issues authorized -- Purposes -- Use of bond proceeds. (1) Any local political subdivision may, in the manner and subject to the limitations and restrictions contained in this chapter, issue its negotiable bonds for the purpose of paying all or part of the cost of…

11-14-201. Election on bond issues -- Qualified electors -- Resolution and notice. (1) The governing body of any local political subdivision that wishes to issue bonds under the authority granted in Sectionshall: 11-14-103 at least 75 days before the date of election: approve a r…

11-14-202. Notice of election -- Voter information pamphlet option -- Changing or designating additional precinct polling places. (1) The governing body shall provide notice of the election for the local political subdivision for at least three weeks before the day of the electio…

11-14-203. Time for election -- Equipment -- Election officials -- Combining precincts. (1) The local political subdivision shall ensure that bond elections are conducted and administered according to the procedures set forth in this chapter and the sections of the Election Code …

11-14-204. Challenges to voter qualifications. (1) Any person's qualifications to vote at a bond election may be challenged according to the procedures and requirements of Sectionsand. 20A-3a-205 20A-3a-803 (2) A bond election may not be invalidated on the grounds that ineligible…

11-14-205. Special registration not required -- Official register supplied by clerk. (1) Voter registration shall be administered according to the requirements of. Title 20A, Chapter 2, Voter Registration The governing body may not require or mandate any special registration of v…

11-14-206. Ballots -- Submission of ballot language -- Form and contents. (1) At least 75 days before the election, the governing body shall prepare and submit to the election officer: a ballot title for the bond proposition that includes the name of the local political subdivisi…