Effective 5/13/2014 10-5-118. Emergency expenditures. (1) If the town council 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 town general fund, the council may amend the budget and authorize expenditures that are reasonably […]
Effective 5/13/2014 10-5-119. Special fund balance — Disposition when fund no longer required. If the purpose for which a special fund was created no longer exists, and a balance remains in the fund, the town council shall authorize the transfer of the balance to the fund balance account in the town general fund, subject to […]
Effective 5/13/2014 10-5-120. Loans between funds — Bonds purchased by funds. (1) Subject to this section, restrictions imposed by bond ordinance, or other controlling regulations, the town council may: (a) subject to the restrictions in Section 53-2a-605, authorize an interfund loan from one fund to another; and (b) with available cash in any fund, purchase […]
10-5-121. Records of council proceedings — Clerk’s records as evidence. The town clerk shall attend the meetings and keep the record of the proceedings of the council. Copies of all papers filed in the clerk’s office and transcripts from all records of the council, if certified by the clerk under the town seal are admissible […]
10-5-122. Signing and record of contracts by clerk. The town clerk shall countersign all contracts made on behalf of the town and shall maintain an indexed record of all such contracts. Enacted by Chapter 34, 1983 General Session
10-5-123. Fund records maintained — Pre-audit of claims and demands — Certifications on check copy — Bids received and advertisement records — Time for keeping. (1) Except to the extent that the town clerk’s financial duties and responsibilities are performed by a director of finance appointed pursuant to a resolution or ordinance adopted under Subsection […]
10-5-124. Warrants tendered for claims. If the town is without funds on deposit in one of its appropriate bank accounts with which to pay any lawfully approved claim, the town clerk may draw and sign a warrant on the treasurer of the town for payment of the claim, the warrant to be tendered to the […]
10-5-125. Treasurer — Duties. (1) The town treasurer is custodian of all money, bonds, or other securities of the town. (2) The town treasurer shall: (a) determine the cash requirements of the town and provide for the investment of all money by following the procedures and requirements of Title 51, Chapter 7, State Money Management […]
10-5-126. 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 payment and on which account the payment was made and shall file the […]
10-5-127. Signing of checks — Determination of sufficiency of account. The town treasurer, or in his absence a deputy treasurer appointed by the council, shall sign all checks prepared by the town clerk. Prior to affixing the signature, the treasurer or deputy treasurer shall determine that a sufficient amount is on deposit in the appropriate […]
10-5-128. Deposit of town funds — Commingling with personal funds prohibited — Suspension from office for unauthorized use or profit from town funds. The treasurer shall promptly deposit all town funds in the appropriate bank accounts of the town. It shall be unlawful for any person to commingle town funds with his or her own […]
Effective 5/10/2016 10-5-129. Annual financial report. (1) The town clerk or other designated person shall prepare and present to the council: (a) (i) a quarterly financial report; or (ii) upon request by the council, a financial report more frequently than each quarter; and (b) an annual financial report within 180 days after the close of […]
10-5-131. Uniform accounting and reporting procedures — Forms — Instructions. The state auditor, with the concurrence of the town fiscal committee, shall: (1) prescribe uniform accounting and reporting procedures for towns, in conformity with generally accepted accounting principles; (2) conduct a continuing review and modification of the procedures to improve them; (3) prepare and supply […]
Effective 5/28/2021 10-5-132. Fees collected for construction approval — Approval of plans. (1) As used in this section: (a) “Business day” means a day other than Saturday, Sunday, or a legal holiday. (b) “Construction project” means the same as that term is defined in Section 38-1a-102. (c) “Lodging establishment” means a place providing temporary sleeping […]
