Utah Code § 10-6-108
Each city must maintain some or all of the funds and account groups in its system of accounts, according to its accounting needs and the Uniform Accounting Manual for Utah Cities.
- Municipal accounting
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20 statutes shown from 6,137 source-backed records
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Utah Code § 10-6-109
The budget officer must prepare a budget each budget period for specified city funds, and major capital improvements financed by certain funding sources must use a capital projects fund budget.
- Bond-financed improvements
- Capital grants
- Capital projects
- Capital projects fund budgeting
- Capital projects funding
Year unavailable
Utah Code § 10-6-110
Each fund budget must be a complete financial plan for the budget period and show revenues and expenditures in tabular form, with total anticipated revenues equal to total appropriated expenditures.
- Appropriations
- Budget preparation
- Financial planning
- Municipal finance
- Revenue estimates
Year unavailable
Utah Code § 10-6-111
Tentative budget to be prepared -- Contents -- Estimate of expenditures -- Budget message -- Review by governing body. On or before the first regularly scheduled meeting of the governing body in the last May of the current period, the
- Appropriation
- Appropriations
- Budget administration
- Budget adoption
- Budget preparation
Utah Code § 10-6-112
A tentative budget and its supporting schedules and data must be kept as public records and made available for public inspection.
- Budget availability
- Public inspection
Year unavailable
Utah Code § 10-6-113
The governing body must set the time and place for a public hearing on tentative budget adoption and order notice of that hearing to be published for the city at least seven days before the hearing.
- Budget hearings
- Notice publication
Year unavailable
Utah Code § 10-6-114
Budget -- Public hearing on tentatively adopted budget. 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
- Public hearing
- Tentative budget
Year unavailable
Utah Code § 10-6-115
After the public hearing, the governing body may keep reviewing the tentative budget and may add or change expenditure items, but it may not reduce debt retirement/interest appropriations or existing deficits.
- Budgeting
- Expenditure
- Public hearing
- Revenue
Year unavailable
Utah Code § 10-6-116
Accumulated fund balances -- Limitations -- Excess balances -- Unanticipated excess of revenues -- Reserves for capital improvements. A city may accumulate retained earnings or fund balances, as appropriate, in any fund. With respect to
- Appropriations
- Budget expenditure
- Budgeting
- Capital improvements
- Capital improvements fund
Year unavailable
Utah Code § 10-6-117
A city governing body may not budget appropriations above estimated expendable revenue, and must budget for a deficit in certain circumstances.
- Appropriations
- Budgeting
Year unavailable
Utah Code § 10-6-118
The governing body must adopt the budget by the stated deadline, and the budget officer must certify and file a copy of the final budget with the state auditor within 30 days after adoption.
- Budget adoption
- Fiscal period
- Property tax rate increase
Year unavailable
Utah Code § 10-6-119
After final adoption, the budgets take effect for the budget period and may later be amended.
- Budget administration
- City administration
- Municipal finance
- Public records
Utah Code § 10-6-120
The budgeted estimated property tax revenue is the basis for setting the property tax levy for the corresponding tax year, subject to legal limits.
- Budgeting
- Tax levy
Year unavailable
Utah Code § 10-6-121
The budget officer must require departmental spending to match the departmental budget.
- Departmental expenditures
- Encumbrances
- Purchase orders
Year unavailable
Utah Code § 10-6-122
Purchasing procedures and file of bids received and proof of advertisement -- Time for keeping. All purchases or encumbrances thereof by a city shall be made or incurred according to the purchasing procedures established by each city by
- Municipal procurement
- Municipal purchasing
- Public procurement
- Record retention
- Recordkeeping
Year unavailable
Utah Code § 10-6-123
City officers may not spend or commit city funds beyond the total appropriations for a department, and claims must be processed before a check or warrant can be issued.
- Budget compliance
- Claims processing
Year unavailable
Utah Code § 10-6-124
A department head may transfer unencumbered or unexpended appropriation balances within a department during the budget period if the budget officer consents, and charter cities may use charter-required approval.
- Appropriation transfer
- Department budget control
Utah Code § 10-6-125
The governing body may, at the budget officer’s request or on its own initiative, transfer unencumbered or unexpended appropriation balances between departments within the same fund by resolution.
- Appropriation balances
- Budget transfers
Year unavailable
Utah Code § 10-6-126
The governing body may reduce a department’s total budget appropriation by resolution at a regular or specially called meeting if all members receive at least five days’ notice; the notice may be waived in writing or orally at the meeting.
- Government administration
- Public budgeting
Year unavailable
Utah Code § 10-6-127
The governing body may review individual fund budgets during the budget period, and if it wants to increase a fund total it must follow public hearing procedures.
- Biennial fiscal period
- Budget review
- Fiscal period compliance
- Fund budget review
- Public budgeting
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