Chapter 5 - UNIFORM FISCAL PROCEDURES ACT FOR UTAH TOWNS

Section 10-5-101 - Short title
Section 10-5-102 - Applicability
Section 10-5-102.5 - Definitions
Section 10-5-103 - Withholding state money of town failing to file budget
Section 10-5-104 - Fiscal year
Section 10-5-105 - Revenue and expenditure records
Section 10-5-106 - Funds for which budget prepared
Section 10-5-107 - Tentative budgets required for public inspection - Contents - Adoption of tentative budget
Section 10-5-107.5 - Transfer of enterprise fund money to another fund - Notice
Section 10-5-108 - Budget hearing - Notice - Adjustments
Section 10-5-109 - Adoption of budgets - Filing
Section 10-5-110 - Budgets effective for year - Amendment - Public access
Section 10-5-111 - Basis for property tax levy
Section 10-5-112 - Property tax levy set by ordinance - Maximum - Certification
Section 10-5-112.4 - Property taxes levied for specified services - Special revenue fund - Limitations on expenditures
Section 10-5-112.5 - Property tax levy for culinary water, wastewater treatment, hospitals, and recreational facilities
Section 10-5-113 - Accumulation of retained earnings or fund balance - Limit as to general fund - Reserve for capital improvements
Section 10-5-114 - Appropriations limited to estimated revenue
Section 10-5-115 - Expenditures limited to appropriations - Obligations in excess invalid - Processing claims required
Section 10-5-116 - Transfer of unencumbered appropriation balance
Section 10-5-117 - Increasing budget total of fund
Section 10-5-118 - Emergency expenditures
Section 10-5-119 - Special fund balance - Disposition when fund no longer required
Section 10-5-120 - Loans between funds - Bonds purchased by funds
Section 10-5-121 - Records of council proceedings - Clerk's records as evidence
Section 10-5-122 - Signing and record of contracts by clerk
Section 10-5-123 - Fund records maintained - Pre-audit of claims and demands - Certifications on check copy - Bids received and advertisement records - Time for keeping
Section 10-5-124 - Warrants tendered for claims
Section 10-5-125 - Treasurer - Duties
Section 10-5-126 - Receipts for payments to town - Filing copies
Section 10-5-127 - Signing of checks - Determination of sufficiency of account
Section 10-5-128 - Deposit of town funds - Commingling with personal funds prohibited - Suspension from office for unauthorized use or profit from town funds
Section 10-5-129 - Annual financial report
Section 10-5-130 - [Repealed]
Section 10-5-131 - Uniform accounting and reporting procedures - Forms - Instructions
Section 10-5-132 - Fees collected for construction approval - Approval of plans