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6,137 statutes · page 23 of 307
United States — Utah legislation
20 statutes shown from 6,137 source-backed records
If a special fund no longer has a purpose and has a remaining balance, the town council must authorize transferring it to the town general fund, subject to listed exceptions.
The town council may authorize certain interfund loans and buy unmatured town bonds for investment, subject to stated conditions.
The town clerk must attend council meetings and keep the council’s record. Certified copies of papers filed with the clerk and transcripts from council records are admissible as originals in court.
The town clerk must countersign town contracts and keep an indexed record of them.
Fund records maintained -- Pre-audit of claims and demands -- Certifications on check copy -- Bids received and advertisement records -- Time for keeping. Except to the extent that the town clerk's financial duties and responsibilities are
If the town has no deposited funds to pay an approved claim, the town clerk may draw and sign a warrant on the town treasurer for payment to the named payee.
The town treasurer must safeguard town money, bonds, and other securities, invest town money under the State Money Management Act procedures, receive town money within three business days after collection, keep detailed accounts, and collect special taxes and assessments.
Receipts for payments to town -- Filing copies. The town treasurer shall give or cause to be given to every person paying money to the town treasury, a receipt or other evidence of payment therefor, specifying, as appropriate, the date of
The town treasurer must sign town checks prepared by the town clerk and must first determine there is enough money in the town’s bank account to cover the check; the council may designate a town officer to countersign checks.
The treasurer must promptly deposit town funds in the town’s bank accounts, and town funds may not be mixed with personal money.
The town clerk or another designated person must prepare and present quarterly and annual financial reports to the council, with the annual report due within 180 days after the fiscal year ends.
The state auditor, with the town fiscal committee’s concurrence, must set uniform accounting and reporting procedures for towns and provide related forms, instructions, training, and other needed assistance.
A town generally may not impose a general fee for a public safety service, except in the stated circumstances.
A town may impose and collect a transportation utility fee using the process in Section 10-6-134.5, as if it were a city.
Short title. This chapter shall be known and may be cited as the "Uniform Fiscal Procedures Act for Utah Cities."
This chapter applies to all cities, including charter cities.
The state auditor may withhold state money from a city that fails to file a required budget copy or substantially comply with reporting or auditing requirements; once the city complies, the money must be distributed to it.
Cities generally must use an annual fiscal year from July 1 to June 30, but a city legislative body may adopt a biennial fiscal period by ordinance.
This section defines terms used in the chapter.
Cities must keep accounting records and prepare financial statements under generally accepted accounting principles. The state auditor must prescribe and keep current a uniform accounting manual for Utah cities.
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