reglab/housing_qa huggingface dataset:
UT Code § 10-6-107 (2021)
2021 Utah Code|Title 10 - Utah Municipal Code|Chapter 6 - Uniform Fiscal Procedures Act for Utah Cities|Section 107 - Uniform accounting system.

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 system of accounting that conforms to generally accepted accounting principles. The state auditor shall maintain the manual so that it reflects current generally accepted accounting principles.  Amended by Chapter 52, 1981 General Session
UT Code § 10-6-108 (2021)
2021 Utah Code|Title 10 - Utah Municipal Code|Chapter 6 - Uniform Fiscal Procedures Act for Utah Cities|Section 108 - Funds and account groups maintained.

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
UT Code § 10-6-109 (2021)
2021 Utah Code|Title 10 - Utah Municipal Code|Chapter 6 - Uniform Fiscal Procedures Act for Utah Cities|Section 109 - Budget required for certain funds -- Capital projects fund budget.

 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 improvement funds.       (2)   (a) Major capital improvements financed by general obligation bonds, capital grants, or interfund transfers, shall use a capital projects fund budget.     (b) The term of the budget shall coincide with the term of the individual project or projects.     (c) To the extent appropriate, the requirements for preparation, adoption, and execution of the budgets of the funds enumerated in Subsection (1), as set forth in this chapter, shall apply to budgets of capital projects funds.      Amended by Chapter 176, 2014 General Session
UT Code § 10-6-110 (2021)
2021 Utah Code|Title 10 - Utah Municipal Code|Chapter 6 - Uniform Fiscal Procedures Act for Utah Cities|Section 110 - Budget -- Contents -- Total of revenues to equal expenditures.

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 Manual for Utah Cities; and     (b) all appropriations for expenditures, classified by the account titles prescribed in the Uniform Accounting Manual for Utah Cities.       (2) The total of the anticipated revenues shall equal the total of appropriated expenditures.    Amended by Chapter 300, 1999 General Session
UT Code § 10-6-112 (2021)
2021 Utah Code|Title 10 - Utah Municipal Code|Chapter 6 - Uniform Fiscal Procedures Act for Utah Cities|Section 112 - Tentative budget and data -- Availability for public inspection.

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 adoption of a final budget, as hereinafter provided.  Enacted by Chapter 26, 1979 General Session
UT Code § 10-6-113 (2021)
2021 Utah Code|Title 10 - Utah Municipal Code|Chapter 6 - Uniform Fiscal Procedures Act for Utah Cities|Section 113 - Budget -- Notice of hearing to consider adoption.

 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 the hearing:  (1) in three public places within the city;     (2) on the Utah Public Notice Website created in Section 63A-16-601; and     (3) on the home page of the website, either in full or as a link, of the city or metro township, if the city or metro township has a publicly viewable website, until the hearing takes place.    Amended by Chapter 84, 2021 General SessionAmended by Chapter 345, 2021 General SessionAmended by Chapter 355, 2021 General Session
UT Code § 10-6-114 (2021)
2021 Utah Code|Title 10 - Utah Municipal Code|Chapter 6 - Uniform Fiscal Procedures Act for Utah Cities|Section 114 - Budget -- Public hearing on tentatively adopted budget.

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, for or against, the estimates of revenue and expenditures or any item thereof in the tentative budget of any fund.  Enacted by Chapter 26, 1979 General Session
UT Code § 10-6-115 (2021)
2021 Utah Code|Title 10 - Utah Municipal Code|Chapter 6 - Uniform Fiscal Procedures Act for Utah Cities|Section 115 - Budget -- Continuing authority of governing body.

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 decrease in the amount appropriated for debt retirement and interest or reduction of any existing deficits, as provided by Section 10-6-117. It shall also increase or decrease the total anticipated revenue to equal the net change in proposed expenditures in the budget of each fund.  Enacted by Chapter 26, 1979 General Session
UT Code § 10-6-116 (2021)
2021 Utah Code|Title 10 - Utah Municipal Code|Chapter 6 - Uniform Fiscal Procedures Act for Utah Cities|Section 116 - Accumulated fund balances -- Limitations -- Excess balances -- Unanticipated excess of revenues -- Reserves for capital improvements.

 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:   (i) to provide working capital to finance expenditures from the beginning of the budget period until general property taxes, sales taxes, or other applicable revenues are collected, thereby reducing the amount the city must borrow during the period;     (ii) to provide a resource to meet emergency expenditures under Section 10-6-129; and     (iii) to cover a pending year-end excess of expenditures over revenues from an unavoidable shortfall in revenues.       (b) Notwithstanding Subsection (1)(a)(i), a city may not appropriate a fund balance for budgeting purposes except as provided in Subsection (4).     (c) Notwithstanding Subsection (1)(a)(iii), a city may not appropriate a fund balance to avoid an operating deficit during any budget period except as provided under Subsection (4), or for emergency purposes under Section 10-6-129.       (2) The accumulation of a fund balance in the city general fund may not exceed 35% of the total revenue of the city general fund for the current fiscal period.     (3) If the fund balance at the close of any fiscal period exceeds the amount permitted under Subsection (2), the excess shall be appropriated in the manner provided in Section 10-6-117.     (4) Any fund balance in excess of 5% of the total revenues of the city general fund may be utilized for budget purposes.     (5)   (a) Within a capital improvements fund, the governing body may, in any budget period, appropriate from estimated revenue or fund balance to a reserve for capital improvements for the purpose of financing future specific capital improvements, under a formal long-range capital plan adopted by the governing body.     (b) The reserves described in Subsection (5)(a) may accumulate from fiscal period to fiscal period until the accumulated total is sufficient to permit economical expenditure for the specified purposes.     (c) Disbursements from reserves described in Subsection (5)(a) shall be made only by transfer to a revenue or transfer account within the capital improvements fund, under a budget appropriation in a budget for the fund adopted in the manner provided by this chapter.     (d) Expenditures from the above appropriation budget accounts shall conform to all requirements of this chapter relating to execution and control of budgets.      Amended by Chapter 52, 2021 General Session
UT Code § 10-6-117 (2021)
2021 Utah Code|Title 10 - Utah Municipal Code|Chapter 6 - Uniform Fiscal Procedures Act for Utah Cities|Section 117 - Appropriations not to exceed estimated expendable revenue -- Appropriations for existing deficits.

 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 balance in a fund at the close of the last completed fiscal year, the governing body of a city shall include an item of appropriation for the deficit in the current budget of the fund equal to:   (a) at least 5% of the total revenue of the fund in the last completed fiscal year; or     (b) if the deficit is equal to less than 5% of the total revenue of the fund in the last completed fiscal year, the entire amount of the deficit.      Amended by Chapter 353, 2016 General Session
UT Code § 10-6-118 (2021)
2021 Utah Code|Title 10 - Utah Municipal Code|Chapter 6 - Uniform Fiscal Procedures Act for Utah Cities|Section 118 - Adoption of final budget -- Certification and filing.

 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 adopt a budget for the ensuing fiscal period for each fund for which a budget is required under this chapter.     (2) The budget officer of the governing body shall certify a copy of the final budget and file the copy with the state auditor within 30 days after adoption.    Amended by Chapter 322, 2019 General Session
UT Code § 10-6-119 (2021)
2021 Utah Code|Title 10 - Utah Municipal Code|Chapter 6 - Uniform Fiscal Procedures Act for Utah Cities|Section 119 - Budgets in effect for budget period -- Amendment -- Filing for public inspection.

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 to the public during regular business hours.  Amended by Chapter 300, 1999 General Session
UT Code § 10-6-120 (2021)
2021 Utah Code|Title 10 - Utah Municipal Code|Chapter 6 - Uniform Fiscal Procedures Act for Utah Cities|Section 120 - Property tax levy -- Amount in budget as basis for determining.

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 tax levy to be set by the governing body for the corresponding tax year, subject to the applicable limitations imposed by law.  Enacted by Chapter 26, 1979 General Session
UT Code § 10-6-121 (2021)
2021 Utah Code|Title 10 - Utah Municipal Code|Chapter 6 - Uniform Fiscal Procedures Act for Utah Cities|Section 121 - Departmental expenditures -- Encumbrances -- Purchase order.

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 emergency as provided by this chapter.     (3) All encumbrances reported as outstanding as of the fiscal period end shall be supported by a purchase order issued on or before the last day of the fiscal period and approved by the mayor in the council-mayor optional form of government or the governing body or its delegate in other cities, as provided under this chapter.    Amended by Chapter 300, 1999 General Session
UT Code § 10-6-122 (2021)
2021 Utah Code|Title 10 - Utah Municipal Code|Chapter 6 - Uniform Fiscal Procedures Act for Utah Cities|Section 122 - Purchasing procedures and file of bids received and proof of advertisement -- Time for keeping.

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 to act as a purchasing agent for the city.     (2) Whenever any city is required by law to receive bids for purchases, construction, repairs, or any other purpose requiring the expenditure of funds, that city shall keep on file all bids received, together with proof of advertisement by publication or otherwise, for:   (a) at least three years following the letting of any contract pursuant to those bids; or     (b) three years following the first advertisement for the bids, if all bids pursuant to that advertisement are rejected.      Amended by Chapter 206, 2004 General Session
UT Code § 10-6-123 (2021)
2021 Utah Code|Title 10 - Utah Municipal Code|Chapter 6 - Uniform Fiscal Procedures Act for Utah Cities|Section 123 - Expenditures or encumbrances in excess of appropriations prohibited -- Processing claims.

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 the city. No check or warrant to cover any claim against any appropriation shall be drawn until the claim has been processed as provided by this chapter.  Amended by Chapter 378, 2010 General Session
UT Code § 10-6-124 (2021)
2021 Utah Code|Title 10 - Utah Municipal Code|Chapter 6 - Uniform Fiscal Procedures Act for Utah Cities|Section 124 - Transfer of appropriation balance between accounts -- Excess expenditure within departments.

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 during the budget period, or an excess expenditure of one or more line items may be permitted by any department head with the consent of the budget officer, or his equivalent in charter cities, provided the total of all excess expenditures or encumbrances do not exceed total unused appropriations within the department at the close of the budget period.  Amended by Chapter 300, 1999 General Session
UT Code § 10-6-125 (2021)
2021 Utah Code|Title 10 - Utah Municipal Code|Chapter 6 - Uniform Fiscal Procedures Act for Utah Cities|Section 125 - Transfer of appropriation balance between departments in same fund.

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 debt retirement and interest, reduction of deficit, or other appropriation required by law or ordinance shall be reduced below the minimums required.  Enacted by Chapter 26, 1979 General Session
UT Code § 10-6-126 (2021)
2021 Utah Code|Title 10 - Utah Municipal Code|Chapter 6 - Uniform Fiscal Procedures Act for Utah Cities|Section 126 - Reduction of total budget appropriation of department by resolution -- Notice to governing body.

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 action is given to all members of the governing body at least five days before such action. 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 § 10-6-127 (2021)
2021 Utah Code|Title 10 - Utah Municipal Code|Chapter 6 - Uniform Fiscal Procedures Act for Utah Cities|Section 127 - Review of individual fund budgets -- Hearing.

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 10-6-109, for the purpose of determining if the total of any of them should be increased.     (b) If the governing body decides that the budget total of one or more of these funds should be increased, it shall follow the procedures set forth in Sections 10-6-113 and 10-6-114 for holding a public hearing.       (2)   (a) In a city that has adopted a fiscal period that is a biennial period under Subsection 10-6-105(2), the governing body shall, in a public hearing before June 30 of the first year of the biennial period, review the individual budgets of the funds set forth in Sections 10-6-109 and 10-6-135 for the second year of the biennial period.     (b) In each review under Subsection (2)(a), the governing body shall follow the procedures of Sections 10-6-113 and 10-6-114 for holding a public hearing.      Amended by Chapter 300, 1999 General Session
UT Code § 10-6-128 (2021)
2021 Utah Code|Title 10 - Utah Municipal Code|Chapter 6 - Uniform Fiscal Procedures Act for Utah Cities|Section 128 - Amendment and increase of individual fund budgets.

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 at the hearing. Final amendments in the current period to the budgets of any of the funds set forth in Section 10-6-109 shall be adopted by the governing body on or before the last day of the fiscal period.  Amended by Chapter 300, 1999 General Session
UT Code § 10-6-129 (2021)
2021 Utah Code|Title 10 - Utah Municipal Code|Chapter 6 - Uniform Fiscal Procedures Act for Utah Cities|Section 129 - Emergency expenditures.

 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 and authorize such expenditures and incur such deficits in the fund balance of the city general fund as may be reasonably necessary to meet the emergency.     (2) Except to the extent provided for in Title 53, Chapter 2a, Part 6, Disaster Recovery Funding Act, the governing body of a city may not expend money in the city's local fund for an emergency, if the city creates a local fund under Title 53, Chapter 2a, Part 6, Disaster Recovery Funding Act.    Amended by Chapter 176, 2014 General Session
UT Code § 10-6-130 (2021)
2021 Utah Code|Title 10 - Utah Municipal Code|Chapter 6 - Uniform Fiscal Procedures Act for Utah Cities|Section 130 - Lapse of appropriations -- Exceptions.

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