10-6-102. Legislative intent — Purpose of chapter. This chapter is intended to provide uniform accounting, budgeting, and financial reporting procedures for cities. It is the purpose of this chapter to enable cities to make financial plans for both current and capital expenditures, to insure that their executive staffs administer their respective functions in accordance with […]
Effective 5/12/2015 10-6-103. Applicability. This chapter shall apply to all: (1) cities, including charter cities; and (2) metro townships of the first class to the same extent as a city. Amended by Chapter 352, 2015 General Session
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 comply substantially with the annual financial reporting or […]
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 of a city may, by ordinance, adopt for […]
Effective 5/14/2019 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. (3) (a) “Budget” means a plan of financial operations for a […]
10-6-107. Uniform accounting system. 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 in the United States. The state auditor shall prescribe in the Uniform Accounting Manual for Utah Cities a uniform […]
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. Enacted by Chapter 26, 1979 General Session
Effective 5/13/2014 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 funds; (c) debt service funds; and (d) capital […]
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 revenues, classified by the account titles prescribed in the Uniform Accounting […]
Effective 5/10/2016 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 accordance with Subsection (1)(b), prepare for […]
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 for a period of at least 10 days prior to the […]
Effective 7/1/2021 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 at least seven days prior to […]
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 adopted. All interested persons in attendance shall be given an opportunity to be heard, […]
10-6-115. Budget — Continuing authority of governing body. 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 of consideration at the public hearing, except there shall be no […]
Effective 5/5/2021 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, any accumulated fund balance is restricted to the following purposes: […]
Effective 5/10/2016 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 the fund. (2) If there is a deficit fund […]
Effective 5/14/2019 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 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 governing body shall by resolution or ordinance […]
10-6-119. Budgets in effect for budget period — Amendment — Filing for public inspection. Upon final adoption, the budgets shall be in effect for the budget period, subject to later amendment. A certified copy of the adopted budgets shall be filed in the office of the city auditor or city recorder and shall be available […]
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 constitute the basis for determining the property […]
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 appropriation unless there is sufficient unencumbered balance in the department’s appropriation, except in cases of […]
