Section 519 – Review of individual governmental fund budgets — Hearing.
Effective 5/12/2015 11-13-519. Review of individual governmental fund budgets — Hearing. (1) The governing board of an interlocal entity may, at any time during the budget year, review an individual budget of the governmental fund for the purpose of determining if the total of an individual budget should be increased. (2) If the governing board […]
Section 520 – Amendment and increase of individual fund budgets.
Effective 5/12/2015 11-13-520. Amendment and increase of individual fund budgets. (1) After holding the public hearing required under Section 11-13-519, the governing board may, by resolution, amend the budgets of the funds proposed to be increased, so as to make all or part of the increases, both estimated revenues and appropriations, which were the proper […]
Section 511 – Continuing authority of governing body.
Effective 5/12/2015 11-13-511. Continuing authority of governing body. After the conclusion of the public hearing held in accordance with Section 11-13-510, the governing board: (1) may: (a) continue to review the tentative budget; (b) insert any new item; or (c) increase or decrease items of expenditure in the tentative budget; and (2) shall adopt a […]
Section 512 – Accumulated fund balances — Limitations — Excess balances — Unanticipated excess of revenues — Reserves for capital projects.
Effective 5/5/2021 11-13-512. Accumulated fund balances — Limitations — Excess balances — Unanticipated excess of revenues — Reserves for capital projects. (1) (a) An interlocal entity may accumulate retained earnings or fund balances, as appropriate, in any fund. (b) For the interlocal entity general fund only, an accumulated fund balance at the end of a […]
Section 513 – Appropriations not to exceed estimated expendable revenue — Appropriations for existing deficits.
Effective 5/10/2016 11-13-513. Appropriations not to exceed estimated expendable revenue — Appropriations for existing deficits. (1) The governing board of an interlocal entity may not make an appropriation in the final budget of a fund in excess of the estimated expendable revenue for the budget year of the fund. (2) If there is a deficit […]
Section 514 – Adoption of final budget — Certification and filing.
Effective 5/12/2015 11-13-514. Adoption of final budget — Certification and filing. (1) Except as provided in Sections 59-2-919 through 59-2-923, the governing board of an interlocal entity shall by resolution adopt prior to the beginning of the fiscal year a budget for the ensuing fiscal year for each fund for which a budget is required […]
Section 515 – Budgets in effect for budget year.
Effective 5/12/2015 11-13-515. Budgets in effect for budget year. (1) Upon final adoption, each budget shall be in effect for the budget year, subject to amendment as provided in this part. (2) An interlocal entity shall file a copy of the adopted budgets in the interlocal entity’s office and make it available to the public […]
Section 516 – Purchasing procedures.
Effective 5/12/2015 11-13-516. Purchasing procedures. An interlocal entity shall make an expenditure or incur an obligation according to the purchasing procedures established by an interlocal entity by resolution and only by order or approval of a person duly authorized. Enacted by Chapter 265, 2015 General Session
Section 517 – Expenditures or encumbrances in excess of appropriations prohibited.
Effective 5/12/2015 11-13-517. Expenditures or encumbrances in excess of appropriations prohibited. An interlocal entity may not make or incur an expenditure or encumbrance in excess of total appropriations in the budget as adopted or as subsequently amended, except as provided in Section 11-13-521. Enacted by Chapter 265, 2015 General Session
Section 502 – Application — Conflicts with federal law — Other applicable law.
Effective 5/10/2016 11-13-502. Application — Conflicts with federal law — Other applicable law. (1) This part does not apply to a taxed interlocal entity as defined in Section 11-13-602. (2) Except as provided in Subsection (1), and notwithstanding any other provision of law, this part governs an interlocal entity’s fiscal procedures but only to the […]