10-6-122. Purchasing procedures and file of bids received and proof of advertisement — Time for keeping. (1) All purchases or encumbrances thereof by a city shall be made or incurred according to the purchasing procedures established by each city by ordinance or resolution and only on an order or approval of the person duly authorized […]
10-6-123. Expenditures or encumbrances in excess of appropriations prohibited — Processing claims. City officers may not make or incur expenditures or encumbrances in excess of total appropriations for any department in the budget as adopted or as subsequently amended. Any obligation contracted by any such officer may not be or become valid or enforceable against […]
10-6-124. Transfer of appropriation balance between accounts — Excess expenditure within departments. With the consent of the budget officer, or the approval in charter cities as required by charter, the head of any department may transfer any unencumbered or unexpended appropriation balance or any portion thereof from one expenditure account to another within the department […]
10-6-125. Transfer of appropriation balance between departments in same fund. At the request of the budget officer or upon its own initiative, the governing body by resolution may transfer any unencumbered or unexpended appropriation balance or portion thereof from one department in a fund to another within the same fund, provided that no appropriation for […]
10-6-126. Reduction of total budget appropriation of department by resolution — Notice to governing body. The total budget appropriation of any department may be reduced for purposes other than transfer to another department by resolution of the governing body at any regular meeting, or special meeting, called for that purpose, if notice of the proposed […]
10-6-127. Review of individual fund budgets — Hearing. (1) (a) Upon the written request of one of the members of the governing body, or upon its own motion setting forth the reason therefor, the governing body may, at any time during the budget period, review the individual budgets of the funds set forth in Section […]
10-6-128. Amendment and increase of individual fund budgets. After the conclusion of the hearing, the governing body, by resolution or ordinance, may amend the budgets of the funds proposed to be increased, so as to make all or part of the increases therein, both estimated revenues and appropriations, which were the proper subject of consideration […]
Effective 5/13/2014 10-6-129. Emergency expenditures. (1) If the governing body of a city 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 city general fund, the governing body may by resolution amend the budget […]
10-6-130. Lapse of appropriations — Exceptions. All unexpended or unencumbered appropriations except capital projects fund appropriations shall lapse at the end of the budget period. Amended by Chapter 300, 1999 General Session
Effective 5/13/2014 10-6-131. Transfer of balances in special funds. If the necessity for maintaining any special fund of a city has ceased to exist and a balance remains in the fund, the governing body shall authorize the transfer of the balance to the fund balance account in the city general fund of the city, subject […]
Effective 5/13/2014 10-6-132. Loans by one fund to another — Acquiring bonds for investment. (1) Subject to this section, restrictions imposed by bond ordinance, or other controlling regulations, the governing body of a city may: (a) subject to the restrictions in Section 53-2a-605, authorize an interfund loan from one fund to another; and (b) with […]
Effective 7/1/2021 10-6-133. Property tax levy — Time for setting — Computation of total levy — Apportionment of proceeds — Maximum levy. (1) (a) Before June 22 of each year, or September 1 in the case of a property tax rate increase under Sections 59-2-919 through 59-2-923, the governing body of each city, including charter […]
Effective 5/14/2019 10-6-133.4. Property taxes levied for specified services — Special revenue fund — Limitations on use — Collection, accounting, and expenditures. (1) A city may account separately for the revenues derived from a property tax, that is lawfully levied for a specific purpose, in accordance with this section. (2) To levy a property tax […]
Effective 5/14/2019 10-6-133.5. Property tax levy for culinary water, wastewater treatment, hospitals, recreational facilities, and libraries. (1) A city may levy a property tax for a purpose described in this section in accordance with this section. (2) (a) A city that is not in an improvement district created to establish and maintain a wastewater collection, […]
10-6-134. Certification of ordinance or resolution setting levy. The city recorder shall certify the ordinance or resolution setting the levy to the county auditor, or auditors if the municipality is located in more than one county, before the fifteenth day of June of each year. Amended by Chapter 71, 1982 General Session
Effective 5/14/2019 10-6-135. Operating and capital budgets. (1) (a) As used in this section, “operating and capital budget” means a plan of financial operation for an enterprise fund or other required special fund that includes estimates of operating resources, expenses, and other outlays for a fiscal period. (b) Except as otherwise expressly provided, any reference […]
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 […]
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 […]
10-6-137. City recorder — Office — Meetings and records — Certified records as evidence. The office of the city recorder shall be located at the place of the governing body or at some other place convenient thereto as the governing body may direct. The city recorder or deputy city recorder shall attend the meetings and […]
10-6-138. City recorder to countersign contracts — Indexed record of contracts. The city recorder shall countersign all contracts made on behalf of the city and shall maintain a properly indexed record of all such contracts. Enacted by Chapter 26, 1979 General Session
