Title 10, Utah Municipal Code

10-6-101. Short title. This chapter shall be known and may be cited as the "Uniform Fiscal Procedures Act for Utah Cities."

10-6-103. Applicability. This chapter applies to all cities, including charter cities.

10-6-104. Withholding of state money from cities not filing budget or complying with reporting or auditing requirements. (1) The state auditor may withhold state money allocated to a city for its failure to file a copy of a formally adopted budget when required or its failure to …

10-6-105. Fiscal period -- Annual or biennial. (1) Except as provided in Subsection (2), the fiscal period for each city shall be an annual period beginning July 1 of each year and ending June 30 of the following year. (2)(a) Notwithstanding Subsection (1), the legislative body o…

10-6-106. Definitions. As used in this chapter: (1) "Account group" is defined by generally accepted accounting principles as reflected in the Uniform Accounting Manual for Utah Cities. (2) "Appropriation" means an allocation of money by the governing body for a specific purpose.…

10-6-107. Uniform accounting system. (1) The accounting records of cities shall be established and maintained, and financial statements prepared from those records in conformance with generally accepted accounting principles promulgated from time to time by authoritative bodies i…

10-6-108. Funds and account groups maintained. Each city shall maintain, according to its own accounting needs, some or all of the funds and account groups in its system of accounts, as prescribed in the Uniform Accounting Manual for Utah Cities.

10-6-109. Budget required for certain funds -- Capital projects fund budget. (1) The budget officer shall prepare for each budget period a budget for each of the following funds: (a) the city general fund, including the class "C" and collector road funds; (b) special revenue fund…

10-6-110. Budget -- Contents -- Total of revenues to equal expenditures. (1) The budget for each fund set forth in Subsection 10-6-109(1) shall provide a complete financial plan for the budget period. Each budget shall specify in tabular form: (a) estimates of all anticipated rev…

10-6-111. Tentative budget to be prepared -- Contents -- Estimate of expenditures -- Budget message -- Review by governing body. (1)(a) On or before the first regularly scheduled meeting of the governing body in the last May of the current period, the budget officer shall, in acc…

10-6-112. Tentative budget and data -- Availability for public inspection. Each tentative budget adopted by the governing body and all supporting schedules and data shall be a public record in the office of the city auditor or the city recorder, available for public inspection fo…

10-6-113. Budget -- Notice of hearing to consider adoption. At the meeting at which each tentative budget is adopted, the governing body shall establish the time and place of a public hearing to consider its adoption and shall order that notice of the public hearing be published …

10-6-114. Budget -- Public hearing on tentatively adopted budget. (1) At the time and place advertised, or at any time and place to which the public hearing may be adjourned, the governing body shall hold a public hearing on the budgets tentatively adopted. (2) All interested per…

10-6-115. Budget -- Continuing authority of governing body. (1) After the conclusion of the public hearing, the governing body may continue to review any tentative budget and may insert such new items or may increase or decrease items of expenditure that were the proper subject o…

10-6-116. Accumulated fund balances -- Limitations -- Excess balances -- Unanticipated excess of revenues -- Reserves for capital improvements. (1)(a) A city may accumulate retained earnings or fund balances, as appropriate, in any fund. With respect to the city general fund only…

10-6-117. Appropriations not to exceed estimated expendable revenue -- Appropriations for existing deficits. (1) The governing body of any city may not make any appropriation in the final budget of any fund in excess of the estimated expendable revenue for the budget period of th…

10-6-118. Adoption of final budget -- Certification and filing. (1) Before June 30 of each fiscal period, or, in the case of a property tax rate increase under Sections 59-2-919 through 59-2-923, before September 1 of the year for which a property tax increase is proposed, the go…

10-6-119. Budgets in effect for budget period -- Amendment -- Filing for public inspection. (1) Upon final adoption, the budgets shall be in effect for the budget period, subject to later amendment. (2) A certified copy of the adopted budgets shall be filed in the office of the c…

10-6-120. Property tax levy -- Amount in budget as basis for determining. From the effective date of the budget or of any amendment enacted prior to the date on which property taxes are levied, the amount stated therein as the amount of estimated revenue from property taxes shall…

10-6-121. Departmental expenditures -- Encumbrances -- Purchase order. (1) The budget officer shall require all expenditures by any department to conform with the departmental budget. (2) No appropriation may be encumbered and no expenditure may be made against any departmental a…

10-6-122. Purchasing procedures and file of bids received and proof of advertisement -- Time for keeping. (1) All purchases or encumbrances thereof by a city shall be made or incurred according to the purchasing procedures established by each city by ordinance or resolution and o…

10-6-123. Expenditures or encumbrances in excess of appropriations prohibited -- Processing claims. (1) City officers may not make or incur expenditures or encumbrances in excess of total appropriations for any department in the budget as adopted or as subsequently amended. (2) A…

10-6-124. Transfer of appropriation balance between accounts -- Excess expenditure within departments. With the consent of the budget officer, or the approval in charter cities as required by charter, the head of any department may transfer any unencumbered or unexpended appropri…

10-6-125. Transfer of appropriation balance between departments in same fund. At the request of the budget officer or upon its own initiative, the governing body by resolution may transfer any unencumbered or unexpended appropriation balance or portion thereof from one department…

10-6-126. Reduction of total budget appropriation of department by resolution -- Notice to governing body. (1) The total budget appropriation of any department may be reduced for purposes other than transfer to another department by resolution of the governing body at any regular…

10-6-127. Review of individual fund budgets -- Hearing. (1)(a) Upon the written request of one of the members of the governing body, or upon its own motion setting forth the reason therefor, the governing body may, at any time during the budget period, review the individual budge…

10-6-128. Amendment and increase of individual fund budgets. (1) After the conclusion of the hearing, the governing body, by resolution or ordinance, may amend the budgets of the funds proposed to be increased, so as to make all or part of the increases therein, both estimated re…

10-6-129. Emergency expenditures. (1) If the governing body of a city determines that an emergency exists, such as widespread damage from fire, flood, or earthquake, and that the emergency necessitates the expenditure of money in excess of the budget of the city general fund, the…

10-6-130. Lapse of appropriations -- Exceptions. All unexpended or unencumbered appropriations except capital projects fund appropriations shall lapse at the end of the budget period.

10-6-131. Transfer of balances in special funds. If the necessity for maintaining any special fund of a city has ceased to exist and a balance remains in the fund, the governing body shall authorize the transfer of the balance to the fund balance account in the city general fund …

10-6-132. Loans by one fund to another -- Acquiring bonds for investment. (1) Subject to this section, restrictions imposed by bond ordinance, or other controlling regulations, the governing body of a city may: (a) subject to the restrictions in Section 53-2a-605, authorize an in…

10-6-133. Property tax levy -- Time for setting -- Computation of total levy -- Apportionment of proceeds -- Maximum levy. (1)(a) Before June 22 of each year, or September 1 in the case of a property tax rate increase under Sections 59-2-919 through 59-2-923, the governing body o…

10-6-133.4. Property taxes levied for specified services -- Special revenue fund -- Limitations on use -- Collection, accounting, and expenditures. (1) A city may account separately for the revenues derived from a property tax, that is lawfully levied for a specific purpose, in a…

10-6-133.5. Property tax levy for culinary water, wastewater treatment, hospitals, recreational facilities, and libraries. (1) A city may levy a property tax for a purpose described in this section in accordance with this section. (2)(a) A city that is not in an improvement distr…

10-6-134. Certification of ordinance or resolution setting levy. The city recorder shall certify the ordinance or resolution setting the levy to the county auditor, or auditors if the municipality is located in more than one county, before the fifteenth day of June of each year.

10-6-134.3. General fee for public safety service prohibited -- Exception. (1) As used in this section: (a)(i) "General fee" means a fee imposed generally on the public at large or on a segment of the public. (ii) "General fee" does not include: (A) a fee that a city charges an i…

10-6-134.5. Transportation utility fee. (1) As used in this section: (a) "Transportation facility" means any of the items listed in Subsection 59-12-2212.2(1) as purposes for which revenue from a local option sales and use tax under Section 59-12-2212.2 may be expended. (b) "Tran…

10-6-135. Operating and capital budgets. (1)(a) As used in this section, "operating and capital budget" means a plan of financial operation for an enterprise fund or other required special fund that includes estimates of operating resources, expenses, and other outlays for a fisc…

10-6-135.5. Transfer of enterprise fund money to another fund -- Notice. (1) As used in this section: (a) "Budget hearing" means a public hearing required under Section 10-6-114. (b) "Enterprise fund accounting data" means a detailed overview of the various enterprise funds of th…

10-6-136. Increase in appropriations for operating and capital budget funds -- Notice. (1) The total budget appropriation of any fund described in Section 10-6-135 may be increased by resolution of the governing body at any regular meeting, or special meeting called for that purp…

10-6-137. City recorder -- Office -- Meetings and records -- Certified records as evidence. (1) The office of the city recorder shall be located at the place of the governing body or at some other place convenient to the place of the governing body, as the governing body directs.…

10-6-138. City recorder to countersign contracts -- Indexed record of contracts. The city recorder shall countersign all contracts made on behalf of the city and shall maintain a properly indexed record of all such contracts.

10-6-139. City auditor or recorder -- Bookkeeping duties -- Duties with respect to payment of claims. (1) The city auditor in each city of the first and second class, and the city recorder in each city of the third, fourth, or fifth class shall maintain the general books for each…

10-6-140. Warrants for payment of claims. In the event the city is without funds on deposit in one of its appropriate bank accounts with which to pay any lawfully approved claim, the city auditor or recorder shall draw and sign a warrant upon the treasurer of the city for payment…

10-6-141. City treasurer -- Duties generally. (1) The city treasurer is custodian of all money, bonds, or other securities of the city. (2) The city treasurer shall: (a) determine the cash requirements of the city and provide for the investment of all money by following the proce…

10-6-142. City treasurer -- Receipts for payment. The city treasurer shall give or cause to be given to every person paying money to the city treasury, a receipt or other evidence of payment therefor, specifying, as appropriate, the date of payment and upon which account paid and…