Section 158 – Financial administration ordinance — Adoption — Purpose.
10-6-158. Financial administration ordinance — Adoption — Purpose. The governing body under the council-mayor optional form of government shall, and the governing body of any other city may, adopt a financial administration ordinance, which would, with appropriate budgetary controls, authorize the mayor, director of finance, or other official approved by the council, to act as […]
Section 159 – Financial administration ordinance — Provisions.
10-6-159. Financial administration ordinance — Provisions. The financial administration ordinances adopted pursuant to Section 10-6-158 shall provide for the following: (1) a maximum sum over which all purchases may not be made without the approval of the mayor in the council-mayor optional form of government or the governing body in other cities; however, this section […]
Section 160 – Fees collected for construction approval — Approval of plans.
Effective 5/28/2021 10-6-160. 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 […]
Section 147 – Quarterly financial reports — First and second class cities.
10-6-147. Quarterly financial reports — First and second class cities. The city auditor in cities of the first and second class shall prepare and present to the governing body appropriate quarterly financial reports, prepared in the manner prescribed in the Uniform Accounting Manual for Utah Cities. Amended by Chapter 48, 1981 General Session
Section 148 – Monthly and quarterly financial reports — Cities of the third, fourth, and fifth class.
10-6-148. Monthly and quarterly financial reports — Cities of the third, fourth, and fifth class. The city recorder or other delegated person in each city of the third, fourth, or fifth class shall prepare and present to the governing body monthly summary financial reports and quarterly detail financial reports, prepared in the manner prescribed in […]
Section 150 – Annual financial reports — Independent audit reports.
10-6-150. Annual financial reports — Independent audit reports. (1) Within 180 days after the close of each fiscal period or, for a city that has adopted a fiscal period that is a biennial period, within 180 days after both the mid-point and the close of the fiscal period, the city recorder or other delegated person […]
Section 151 – Independent audit requirements.
10-6-151. Independent audit requirements. Independent audits of all cities are required to be performed in conformity with Title 51, Chapter 2a, Accounting Reports from Political Subdivisions, Interlocal Organizations, and Other Local Entities Act. Amended by Chapter 19, 2008 General Session
Section 135.5 – Transfer of enterprise fund money to another fund.
Effective 7/1/2021 10-6-135.5. Transfer of enterprise fund money to another fund. (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 the city that includes: (i) a cost accounting breakdown of how money […]
Section 152 – Notice that audit completed and available for inspection.
Effective 5/5/2021 10-6-152. Notice that audit completed and available for inspection. Within 10 days following the receipt of the audit report furnished by the independent auditor, the city auditor in cities having an auditor and the city recorder in all other cities shall: (1) prepare a notice to the public that the audit of the […]
Section 136 – Increase in appropriations for operating and capital budget funds — Notice.
10-6-136. Increase in appropriations for operating and capital budget funds — Notice. 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 purpose, provided that written notice of the time, place and purpose of the […]