reglab/housing_qa huggingface dataset:
UT Code § 10-6-131 (2021)
2021 Utah Code|Title 10 - Utah Municipal Code|Chapter 6 - Uniform Fiscal Procedures Act for Utah Cities|Section 131 - Transfer of balances in special funds.

 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 to all of the following:  (1) Any balance remaining in a special assessment fund and any unrequired balance in the city's special improvements guaranty fund shall be treated in the manner provided in Sections 11-42-413 and 11-42-701.     (2) Any balance remaining in a capital improvements or capital projects fund shall be transferred to:   (a) the appropriate debt service fund or other fund as required by the bond ordinance; or     (b) to the fund balance account in the city general fund.       (3)   (a) If the governing body proposes to transfer a balance held in a trust fund for a specific purpose, other than a cemetery perpetual care trust fund, because the trust fund's original purpose or restriction has ceased to exist, the governing body shall hold a public hearing in accordance with Sections 10-6-113 and 10-6-114.     (b) In addition to the notice requirements of Section 10-6-113, the published notice shall invite those original contributors who contributed to the fund to appear at the hearing.     (c)   (i) If the governing body determines that the fund balance amounts are refundable to the original fund contributors, the original contributors shall have 30 days after the day on which the hearing in Subsection (3)(a) is held to file with the governing body a verified claim only for the amount of each original contributor's contribution.     (ii) Any claim not filed in accordance with this section is invalid and barred.       (d) Any balance remaining, after refunds to eligible original contributors, shall be transferred to the fund balance account in the city general fund.       (4)   (a) If the governing body decides, in accordance with applicable laws and ordinances, that the need for continued maintenance of its cemetery perpetual care trust fund no longer exists, the governing body may, subject to Subsection (4)(b), transfer the balance in the cemetery perpetual care trust fund to the capital improvements fund.     (b) The balance transferred from the cemetery perpetual care trust fund to the capital improvements fund shall be used for cemetery purposes only, including land, buildings, or major improvements.      Amended by Chapter 176, 2014 General Session
UT Code § 10-6-133 (2021)
2021 Utah Code|Title 10 - Utah Municipal Code|Chapter 6 - Uniform Fiscal Procedures Act for Utah Cities|Section 133 - Property tax levy -- Time for setting -- Computation of total levy -- Apportionment of proceeds -- Maximum levy.

 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 cities, at a regular meeting or special meeting called for that purpose, shall by ordinance or resolution set the real and personal property tax levy for various municipal purposes.     (b) Notwithstanding Subsection (1)(a), the governing body may set the levy at an appropriate later date with the approval of the State Tax Commission.       (2) In the governing body's computation of the total levy, the governing body shall determine the requirements of each fund for which property taxes are to be levied and shall specify in the governing body's ordinance or resolution adopting the levy the amount apportioned to each fund.     (3) The proceeds of the levy apportioned for city general fund purposes shall be credited as revenue in the city general fund.     (4) The proceeds of the levy apportioned for special fund purposes shall be credited to the appropriate accounts in the applicable special funds.     (5) For the first fiscal year after the year in which a county imposes a levy under Section 11-46-104, a city shall reduce the levy imposed under this section for general tax purposes by the amount necessary to offset the revenue described in Subsection 11-46-104(5)(c)(iii).     (6) The combined levies for each city, including charter cities, for all purposes in any year, excluding the retirement of general obligation bonds and the payment of any interest, and taxes expressly authorized by law to be levied in addition, may not exceed .007 per dollar of taxable value of taxable property.    Amended by Chapter 434, 2021 General Session
UT Code § 10-6-133.4 (2021)
2021 Utah Code|Title 10 - Utah Municipal Code|Chapter 6 - Uniform Fiscal Procedures Act for Utah Cities|Section 133.4 - Property taxes levied for specified services -- Special revenue fund -- Limitations on use -- Collection, accounting, and expenditures.

 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 under this section, the legislative body of the city that levies the property tax shall indicate through ordinance:   (a) that the city levies the tax under this section; and     (b) the specific service for which the city levies the tax.       (3) A property tax levied under this section is subject to the maximum rate a city may levy for property taxes under Section 10-6-133.     (4)   (a) A city that collects a property tax under this section shall:   (i) create a special revenue fund to hold the revenues collected under this section; and     (ii) deposit revenues collected from that tax into the special revenue fund described in Subsection (4)(a)(i).       (b) A city may only expend revenues from a special revenue fund described in Subsection (4)(a) for a purpose that is solely related to the provision of the service described in Subsection (2)(b) for which the city created the special revenue fund.       (5) Except as provided in Subsections (2) and (4), a city that levies a property tax under this section shall:   (a) levy and collect the tax in accordance with Title 59, Chapter 2, Property Tax Act;     (b) account for revenues derived from the tax in accordance with this chapter; and     (c) levy and collect and account for revenues derived from the tax in the same general manner as for the city's other property taxes.      Enacted by Chapter 301, 2019 General Session
UT Code § 10-6-134 (2021)
2021 Utah Code|Title 10 - Utah Municipal Code|Chapter 6 - Uniform Fiscal Procedures Act for Utah Cities|Section 134 - Certification of ordinance or resolution setting levy.

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
UT Code § 10-6-136 (2021)
2021 Utah Code|Title 10 - Utah Municipal Code|Chapter 6 - Uniform Fiscal Procedures Act for Utah Cities|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 meeting shall have been mailed or delivered to all members of the governing body at least five days prior to the meeting. The notice may be waived in writing or orally during attendance at the meeting by any member of the governing body.  Enacted by Chapter 26, 1979 General Session
UT Code § 10-6-137 (2021)
2021 Utah Code|Title 10 - Utah Municipal Code|Chapter 6 - Uniform Fiscal Procedures Act for Utah Cities|Section 137 - City recorder -- Office -- Meetings and records -- Certified records as evidence.

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 keep the record of the proceedings of the governing body. Copies of all papers filed in the recorder's office and transcripts from all records of the governing body, if certified by the recorder under the corporate seal, are admissible in all courts as originals.  Enacted by Chapter 26, 1979 General Session
UT Code § 10-6-138 (2021)
2021 Utah Code|Title 10 - Utah Municipal Code|Chapter 6 - Uniform Fiscal Procedures Act for Utah Cities|Section 138 - City recorder to countersign contracts -- Indexed record of contracts.

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
UT Code § 10-6-139 (2021)
2021 Utah Code|Title 10 - Utah Municipal Code|Chapter 6 - Uniform Fiscal Procedures Act for Utah Cities|Section 139 - City auditor or recorder -- Bookkeeping duties -- Duties with respect to payment of claims.

 Effective 5/10/2016  10-6-139. City auditor or recorder -- Bookkeeping duties -- Duties with respect to payment of claims.    (1) The city auditor in each city of the first and second class, and the city recorder in each city of the third, fourth, or fifth class shall maintain the general books for each fund of the city and all subsidiary records relating thereto, including a list of the outstanding bonds, their purpose, amount, terms, date, and place payable.     (2)   (a) The city auditor or city recorder shall:   (i) keep accounts with all receiving and disbursing officers of the city;     (ii) preaudit all claims and demands against the city before the claims or demands are allowed; and     (iii) prepare the necessary checks in payment.       (b) The city auditor or city recorder shall verify that:   (i) a claim has been preaudited and documented;     (ii) a claim has been approved in one of the following ways:   (A) purchase order directly approved by the mayor in the council-mayor optional form of government, or the governing body or the governing body's delegate in other cities;     (B) claim directly approved by the governing body; or     (C) claim approved by the financial officer;       (iii) a claim is within the lawful debt limit of the city; and     (iv) a claim does not overexpend the appropriate departmental budget established by the governing body.        Amended by Chapter 353, 2016 General Session
UT Code § 10-6-140 (2021)
2021 Utah Code|Title 10 - Utah Municipal Code|Chapter 6 - Uniform Fiscal Procedures Act for Utah Cities|Section 140 - Warrants for payment of claims.

10-6-140. Warrants for payment of claims.  In the event the city is without funds on deposit in one of its appropriate bank accounts with which to pay any lawfully approved claim, the city auditor or recorder shall draw and sign a warrant upon the treasurer of the city for payment of the claim, the warrant to be tendered to the payee named thereon.  Enacted by Chapter 26, 1979 General Session
UT Code § 10-6-141 (2021)
2021 Utah Code|Title 10 - Utah Municipal Code|Chapter 6 - Uniform Fiscal Procedures Act for Utah Cities|Section 141 - City treasurer -- Duties generally.

10-6-141. City treasurer -- Duties generally.    (1) The city treasurer is custodian of all money, bonds, or other securities of the city.     (2) The city treasurer shall:   (a) determine the cash requirements of the city and provide for the investment of all money by following the procedures and requirements of Title 51, Chapter 7, State Money Management Act;     (b) receive all public funds and money payable to the city, within three business days after collection, including all taxes, licenses, fines, and intergovernmental revenue;     (c) keep an accurate detailed account of all money received under Subsection (2)(b) in the manner provided in this chapter and as directed by the legislative body of the city by ordinance or resolution; and     (d) collect all special taxes and assessments as provided by law and ordinance.      Amended by Chapter 285, 1992 General Session
UT Code § 10-6-142 (2021)
2021 Utah Code|Title 10 - Utah Municipal Code|Chapter 6 - Uniform Fiscal Procedures Act for Utah Cities|Section 142 - City treasurer -- Receipts for payment.

10-6-142. City treasurer -- Receipts for payment.  The city treasurer shall give or cause to be given to every person paying money to the city treasury, a receipt or other evidence of payment therefor, specifying, as appropriate, the date of payment and upon which account paid and shall file the duplicate of the receipt, a summary report, or other evidence of payment in the office of the auditor or recorder.  Enacted by Chapter 26, 1979 General Session
UT Code § 10-6-143 (2021)
2021 Utah Code|Title 10 - Utah Municipal Code|Chapter 6 - Uniform Fiscal Procedures Act for Utah Cities|Section 143 - City treasurer or deputy -- Duties with respect to issuance of checks.

10-6-143. City treasurer or deputy -- Duties with respect to issuance of checks.  The treasurer, or in his absence a deputy treasurer appointed by the governing body, shall sign all checks prepared by the auditor or recorder. Prior to affixing the signature, the treasurer or deputy treasurer shall determine that a sufficient amount is on deposit in the appropriate bank account of the city to honor the check. The governing body may also designate a person, other than the city auditor or the city recorder, to countersign checks.  Enacted by Chapter 26, 1979 General Session
UT Code § 10-6-144 (2021)
2021 Utah Code|Title 10 - Utah Municipal Code|Chapter 6 - Uniform Fiscal Procedures Act for Utah Cities|Section 144 - City treasurer -- Warrants -- Order of payment.

10-6-144. City treasurer -- Warrants -- Order of payment.  In the absence of appropriate money, as set forth in Section 10-6-140, the treasurer shall pay all warrants in the order in which presented and as money becomes available for payment thereof in the appropriate funds of the city. The treasurer shall note upon the back of each warrant presented the date of presentation and the date of payment.  Enacted by Chapter 26, 1979 General Session
UT Code § 10-6-145 (2021)
2021 Utah Code|Title 10 - Utah Municipal Code|Chapter 6 - Uniform Fiscal Procedures Act for Utah Cities|Section 145 - City treasurer -- Special assessments -- Application of proceeds.

10-6-145. City treasurer -- Special assessments -- Application of proceeds.  All money received by the treasurer on any special assessment shall be applied to the payment of the improvement for which the assessment was made. The money shall be used for the payment of interest and principal on bonds or other indebtedness issued in settlement thereof, and shall be used for no other purpose whatever, except as otherwise provided in Section 10-6-131.  Enacted by Chapter 26, 1979 General Session
UT Code § 10-6-146 (2021)
2021 Utah Code|Title 10 - Utah Municipal Code|Chapter 6 - Uniform Fiscal Procedures Act for Utah Cities|Section 146 - City treasurer -- Deposit of city funds -- Commingling with personal funds unlawful -- Suspension from office.

10-6-146. City treasurer -- Deposit of city funds -- Commingling with personal funds unlawful -- Suspension from office.  The treasurer shall promptly deposit all city funds in the appropriate bank accounts of the city. It shall be unlawful for any person to commingle city funds with his or her own money. Whenever it shall appear that the treasurer or any other officer is making profit out of public money, or is using the same for any purpose not authorized by law, such treasurer or officer shall be suspended from office.  Enacted by Chapter 26, 1979 General Session
UT Code § 10-6-147 (2021)
2021 Utah Code|Title 10 - Utah Municipal Code|Chapter 6 - Uniform Fiscal Procedures Act for Utah Cities|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
UT Code § 10-6-148 (2021)
2021 Utah Code|Title 10 - Utah Municipal Code|Chapter 6 - Uniform Fiscal Procedures Act for Utah Cities|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 the Uniform Accounting Manual for Utah Cities.  Amended by Chapter 292, 2003 General Session
UT Code § 10-6-150 (2021)
2021 Utah Code|Title 10 - Utah Municipal Code|Chapter 6 - Uniform Fiscal Procedures Act for Utah Cities|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 shall present to the governing body an annual financial report prepared in conformity with generally accepted accounting principles, as prescribed in the Uniform Accounting Manual for Utah Cities.      (2)   (a) The requirement under Subsection (1) to present an annual financial report may be satisfied by presentation of the audit report furnished by the independent auditor, if the financial statements included are appropriately prepared and reviewed with the governing body.     (b) Notwithstanding the acceptability of the audit report furnished by the independent auditor in substitution for financial statements prepared by an officer of the city, the governing body has the responsibility for those financial statements.     (c) The independent auditor has the responsibility of reporting whether the governing body's financial statements are prepared in conformity with generally accepted accounting principles.       (3) Copies of the annual financial report or the audit report furnished by the independent auditor shall be filed with the state auditor and shall be filed as a public document in the office of the city recorder.    Amended by Chapter 323, 2009 General Session
UT Code § 10-6-151 (2021)
2021 Utah Code|Title 10 - Utah Municipal Code|Chapter 6 - Uniform Fiscal Procedures Act for Utah Cities|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
UT Code § 10-6-152 (2021)
2021 Utah Code|Title 10 - Utah Municipal Code|Chapter 6 - Uniform Fiscal Procedures Act for Utah Cities|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 city has been completed;     (2) post the notice:   (a) in three public places; and     (b) on the Utah Public Notice Website created in Section 63A-16-601; and       (3) make a copy of the notice described in Subsection (1)(a) available for inspection at the office of the city auditor or recorder.    Amended by Chapter 355, 2021 General Session
UT Code § 10-6-154 (2021)
2021 Utah Code|Title 10 - Utah Municipal Code|Chapter 6 - Uniform Fiscal Procedures Act for Utah Cities|Section 154 - Duties of state auditor -- Adoption and expansion of uniform system.

10-6-154. Duties of state auditor -- Adoption and expansion of uniform system.    (1) The state auditor shall:   (a) prescribe uniform accounting and reporting procedures for cities, in conformity with generally accepted accounting principles;     (b) conduct a continuing review and modification of such procedures to improve them;     (c) prepare and supply each city with suitable budget and reporting forms; and     (d) prepare instructional materials, conduct training programs and render other services deemed necessary to assist cities in implementing the uniform accounting, budgeting and reporting procedures.       (2) The Uniform Accounting Manual for Utah Cities shall prescribe reasonable exceptions and modifications for fourth and fifth class cities to the uniform system of accounting, budgeting, and reporting.     (3) The state auditor shall establish and conduct a continuing review of suggested measurements and procedures for program and performance budgeting and reporting which may be evaluated on a statewide basis.     (4) Cities may expand the uniform accounting and reporting procedures to better serve their needs; however, no deviations from or alterations to the basic prescribed classification systems for the identity of funds and accounts shall be made.    Amended by Chapter 413, 2013 General Session
UT Code § 10-6-156 (2021)
2021 Utah Code|Title 10 - Utah Municipal Code|Chapter 6 - Uniform Fiscal Procedures Act for Utah Cities|Section 156 - State auditor to evaluate fiscal practices.

10-6-156. State auditor to evaluate fiscal practices.  The state auditor shall continually analyze and evaluate the accounting, budgeting and reporting practices and experiences of specific cities selected by the state auditor and shall make such information available to all cities.  Enacted by Chapter 26, 1979 General Session
UT Code § 10-6-157 (2021)
2021 Utah Code|Title 10 - Utah Municipal Code|Chapter 6 - Uniform Fiscal Procedures Act for Utah Cities|Section 157 - Director of finance in certain cities and towns.

10-6-157. Director of finance in certain cities and towns.    (1) The legislative body of a city of the third, fourth, or fifth class or of a town may, by resolution or ordinance, create a director of finance position to perform the financial duties and responsibilities of the city recorder or town clerk, as the case may be, as established by this chapter.      (2) A director of finance:   (a) shall be:   (i) a qualified person; and     (ii) appointed and removed by the mayor, with the advice and consent of the legislative body; and       (b) may not assume the duties of the city or town treasurer.       (3) The legislative body may adopt the financial administrative duties of the director of finance prescribed in the Uniform Accounting Manual for Utah Cities.    Amended by Chapter 375, 2010 General Session