reglab/housing_qa huggingface dataset:
UT Code § 17-36-2 (2021)
2021 Utah Code|Title 17 - Counties|Chapter 36 - Uniform Fiscal Procedures Act for Counties|Section 2 - Purpose of chapter.

17-36-2. Purpose of chapter.  The purpose of this act is to codify and revise the law relating to county fiscal procedures in order to establish uniform accounting, budgeting, and financial reporting procedures for all counties. The act provides for the establishment of uniform procedures for the adoption and administration of fiscal and optional performance budgets. The act is intended to enable counties to make financial plans for both current and capital expenditures, to ensure that executive staffs administer their respective functions in accordance with adopted budgets, and to provide taxpayers and investors with information about the financial policies and administration of the county in which they are interested.  Amended by Chapter 73, 1983 General Session
UT Code § 17-36-3.5 (2021)
2021 Utah Code|Title 17 - Counties|Chapter 36 - Uniform Fiscal Procedures Act for Counties|Section 3.5 - Fiscal period -- Annual or biennial.

17-36-3.5. Fiscal period -- Annual or biennial.    (1) Except as provided in Subsection (2), the fiscal period for each county shall be an annual period beginning on January 1 of each year and ending December 31 of the same calendar year.     (2)   (a) Notwithstanding Subsection (1), the legislative body of a county may, by ordinance, adopt for the county a fiscal period that is a biennial period beginning January 1 and ending December 31 of the following calendar year.     (b) Each county adopting an ordinance under Subsection (2)(a) shall separately specify in its budget the amount of ad valorem property tax it intends to levy and collect during both the first half and the second half of the budget period.     (c) Each county that adopts a fiscal period that is a biennial period under Subsection (2)(a) shall:   (i) comply with Sections 59-2-912 through 59-2-926 as if it had adopted a fiscal period that is an annual period; and     (ii) allocate budgeted revenues and expenditures to each of the two annual periods in the biennial budget.       (d) The legislative body of each county that adopts a fiscal period that is a biennial period under Subsection (2)(a) shall, within 10 days after the adoption of the ordinance adopting the biennial period, deliver a copy of the ordinance to the state auditor.      Enacted by Chapter 300, 1999 General Session
UT Code § 17-36-4 (2021)
2021 Utah Code|Title 17 - Counties|Chapter 36 - Uniform Fiscal Procedures Act for Counties|Section 4 - State auditor -- Duties.

 Effective 5/14/2019  17-36-4. State auditor -- Duties.    (1) The state auditor shall:   (a) prescribe a uniform system of fiscal procedures for the several counties;     (b) conduct a constant review and modification of such procedures to improve them;     (c) prepare and supply each county budget officer with suitable budget forms; and     (d) prepare instructional materials, conduct training programs, and render other services deemed necessary to assist counties in implementing the uniform system.       (2) The uniform system of procedure may include reasonable exceptions and modifications applicable to counties with a population of 25,000 or less, such population to be determined by the Utah Population Committee. Counties may expand the uniform system to serve better their needs. Deviations from or alterations to the basic prescribed classification system for the identity of funds and accounts should not be made.    Amended by Chapter 136, 2019 General Session
UT Code § 17-36-6 (2021)
2021 Utah Code|Title 17 - Counties|Chapter 36 - Uniform Fiscal Procedures Act for Counties|Section 6 - Required funds and accounts.

 Effective 5/13/2014  17-36-6. Required funds and accounts.    (1) In its system of accounts, each county shall maintain the following funds or account groups that are appropriate to its needs:   (a) a county general fund;     (b) special revenue funds;     (c) debt service funds to account for the retirement of general obligation bonds or other long-term indebtedness including the payment of interest;     (d) capital project funds, as required to account for the application of proceeds from the sale of general obligation bonds or other general long-term debt, or funds derived from other sources, to the specific purposes for which they are authorized;     (e) a separate fund for each utility or enterprise such as an airport fund, a sewer fund, a water fund, or other similar funds;     (f) intragovernmental service funds;     (g) trust and agency funds such as a cemetery perpetual-care fund or a retirement fund;     (h) a separate fund for each special improvement district, which shall be known as a special assessment fund;     (i) a ledger or group of accounts to record the details relating to the general fixed assets of the county;     (j) a ledger or group of accounts to record the details relating to the general obligation bonds or other long-term indebtedness of the county;     (k) municipal services fund as required in Section 17-36-9; and     (l) any other funds for special purposes required or established under the uniform system of budgeting, accounting, and reporting.       (2) The county shall classify the funds and account groups established under the authority of this section according to the uniform procedures established by this chapter.    Amended by Chapter 176, 2014 General Session
UT Code § 17-36-7 (2021)
2021 Utah Code|Title 17 - Counties|Chapter 36 - Uniform Fiscal Procedures Act for Counties|Section 7 - Basis of accounting.

17-36-7. Basis of accounting.  The basis of accounting to record transactions by counties shall be either accrual or modified accrual as prescribed in the uniform system of budgeting, accounting, and reporting.  Enacted by Chapter 22, 1975 General Session
UT Code § 17-36-8 (2021)
2021 Utah Code|Title 17 - Counties|Chapter 36 - Uniform Fiscal Procedures Act for Counties|Section 8 - Preparation of budgets.

 Effective 5/13/2014  17-36-8. Preparation of budgets.  The budget officer of each county shall prepare each budget period, on forms provided pursuant to Section 17-36-4, a budget for each of the following funds which are included in its system of accounts:  (1) county general fund;     (2) special revenue funds;     (3) debt service funds;     (4) capital project funds; and     (5) any other fund or funds for which a budget is required by the uniform system of budgeting, accounting, and reporting.    Amended by Chapter 176, 2014 General Session
UT Code § 17-36-9 (2021)
2021 Utah Code|Title 17 - Counties|Chapter 36 - Uniform Fiscal Procedures Act for Counties|Section 9 - Budget -- Financial plan -- Contents -- Municipal services and capital projects funds.

 Effective 1/1/2015  17-36-9. Budget -- Financial plan -- Contents -- Municipal services and capital projects funds.    (1)   (a) The budget for each fund shall provide a complete financial plan for the budget period and shall contain in tabular form classified by the account titles as required by the uniform system of budgeting, accounting, and reporting:   (i) estimates of all anticipated revenues;     (ii) all appropriations for expenditures; and     (iii) any additional data required by Section 17-36-10 or by the uniform system of budgeting, accounting, and reporting.       (b) The total of appropriated expenditures shall be equal to the total of anticipated revenues.       (2)   (a) Each first-, second-, and third-class county that provides municipal-type services under Section 17-34-1 shall:   (i) establish a special revenue fund, "Municipal Services Fund," and a capital projects fund, "Municipal Capital Projects Fund," or establish a local district or special service district to provide municipal services; and     (ii) budget appropriations for municipal services and municipal capital projects from these funds.       (b) The Municipal Services Fund is subject to the same budgetary requirements as the county general fund.     (c)   (i) Except as provided in Subsection (2)(c)(ii), the county may deposit revenue derived from any taxes otherwise authorized by law, income derived from the investment of money contained within the municipal services fund and the municipal capital projects fund, the appropriate portion of federal money, and fees collected into a municipal services fund and a municipal capital projects fund.     (ii) The county may not deposit revenue derived from a fee, tax, or other source based upon a countywide assessment or from a countywide service or function into a municipal services fund or a municipal capital projects fund.       (d) The maximum accumulated unappropriated surplus in the municipal services fund, as determined prior to adoption of the tentative budget, may not exceed an amount equal to the total estimated revenues of the current fiscal period.      Amended by Chapter 176, 2014 General Session
UT Code § 17-36-11 (2021)
2021 Utah Code|Title 17 - Counties|Chapter 36 - Uniform Fiscal Procedures Act for Counties|Section 11 - Tentative budget -- Public record prior to adoption.

 Effective 1/1/2015  17-36-11. Tentative budget -- Public record prior to adoption.  The tentative budget and all supportive schedules and data shall be a public record available for inspection during business hours at the office of the budget officer for at least 10 days prior to the public hearing on the adoption of a final budget. Amended by Chapter 17, 2012 General Session
UT Code § 17-36-12 (2021)
2021 Utah Code|Title 17 - Counties|Chapter 36 - Uniform Fiscal Procedures Act for Counties|Section 12 - Notice of budget hearing.

 Effective 7/1/2021  17-36-12. Notice of budget hearing.    (1) The governing body shall determine the time and place for the public hearing on the adoption of the budget.     (2) Notice of such hearing shall be published:   (a)   (i) at least seven days before the hearing in at least one newspaper of general circulation within the county, if there is such a paper; or     (ii) if there is no newspaper as described in Subsection (2)(a)(i), by posting notice in three conspicuous places within the county seven days before the hearing;       (b) on the Utah Public Notice Website created in Section 63A-16-601, for seven days before the hearing; and     (c) on the home page of the county's website, either in full or as a link, if the county has a publicly viewable website, beginning at least seven days before the hearing and until the hearing takes place.      Amended by Chapter 84, 2021 General SessionAmended by Chapter 345, 2021 General Session
UT Code § 17-36-13 (2021)
2021 Utah Code|Title 17 - Counties|Chapter 36 - Uniform Fiscal Procedures Act for Counties|Section 13 - Public hearing on budget.

17-36-13. Public hearing on budget.  At the specified time and place or at any time and place to which such public hearing may be adjourned, the governing body shall hold a public hearing on the budget where all interested persons shall have an opportunity to be heard for or against the estimates of revenue and expenditures and performance data or any item in any fund.  Enacted by Chapter 22, 1975 General Session
UT Code § 17-36-14 (2021)
2021 Utah Code|Title 17 - Counties|Chapter 36 - Uniform Fiscal Procedures Act for Counties|Section 14 - Adjustments to tentative budget.

17-36-14. Adjustments to tentative budget.  After the public hearing the governing body shall make final adjustments to the tentative budget as it deems appropriate, giving due consideration to matters discussed at the hearing. Nevertheless, there shall be no decrease in the amount appropriated, as provided in Section 17-36-17, for reduction of any deficit which exists, nor shall any budget increase exceed the estimated revenue for such budget.  Enacted by Chapter 22, 1975 General Session
UT Code § 17-36-15 (2021)
2021 Utah Code|Title 17 - Counties|Chapter 36 - Uniform Fiscal Procedures Act for Counties|Section 15 - Adoption of budget -- Immunity.

 Effective 1/1/2015  17-36-15. Adoption of budget -- Immunity.    (1)   (a) On or before the last day of each fiscal period, the governing body by resolution shall adopt the budget.     (b) A budget adopted in accordance with Subsection (1)(a) is, unless amended, in effect for the next fiscal period.     (c) The budget officer shall:   (i) certify a copy of the final budget, and of any subsequent budget amendment; and     (ii) file a copy with the state auditor not later than 30 days after the day on which the governing body adopts the budget.       (d) The budget officer shall file a certified copy of the budget in the office of the budget officer for inspection by the public during business hours.       (2)   (a) Except as provided in Subsection (2)(b), a county officer or county employee may not file a legal action in state or federal court against the county, a department, or a county officer for any matter related to the following:   (i) the adoption of a county budget;     (ii) a county appropriation;     (iii) a county personnel allocation; or     (iv) a fund related to the county budget, a county appropriation, or a county personnel allocation.       (b) A county or district attorney may enforce a procedural requirement that governs the adoption or approval of a budget in accordance with this chapter.      Amended by Chapter 17, 2012 General Session
UT Code § 17-36-16 (2021)
2021 Utah Code|Title 17 - Counties|Chapter 36 - Uniform Fiscal Procedures Act for Counties|Section 16 - Retained earnings -- Accumulation -- Restrictions -- Disbursements.

 Effective 5/5/2021  17-36-16. Retained earnings -- Accumulation -- Restrictions -- Disbursements.    (1)   (a) A county may accumulate retained earnings in any enterprise or internal service fund or a fund balance in any other fund.     (b) Notwithstanding Subsection (1)(a), use of the county general fund shall be restricted to the following purposes:   (i) to provide cash to finance expenditures from the beginning of the budget period until general property taxes, sales taxes, or other revenues are collected;     (ii) to provide a fund or reserve to meet emergency expenditures; and     (iii) to cover unanticipated deficits for future years.         (2)   (a) The maximum accumulated unappropriated surplus in the county general fund, as determined prior to adoption of the tentative budget, may not exceed an amount equal to the greater of:   (i)   (A) for a county with a taxable value of $750,000,000 or more and a population of 100,000 or more, 25% of the total revenues of the county general fund for the current fiscal period; or     (B) for any other county, 65% of the total revenues of the county general fund for the current fiscal period; and       (ii) the estimated total revenues from property taxes for the current fiscal period.       (b) Any surplus balance in excess of the above computed maximum shall be included in the estimated revenues of the county general fund budget for the next fiscal period.       (3) Any fund balance exceeding 5% of the total county general fund revenues may be used for budgetary purposes.     (4)   (a) A county may appropriate funds from estimated revenue in any budget period to a reserve for capital improvements within any capital improvements fund which has been duly established by ordinance or resolution.     (b) Money in the reserves shall be allowed to accumulate from fiscal period to fiscal period until the accumulated total is sufficient to permit economical expenditure for the specified purposes.     (c) Disbursements from the reserves shall be made only by transfer to a revenue account within a capital improvements fund pursuant to an appropriation for the fund.     (d) Expenditures from the capital improvement budget accounts shall conform to all requirements of this act as it relates to the execution and control of budgets.      Amended by Chapter 52, 2021 General Session
UT Code § 17-36-17 (2021)
2021 Utah Code|Title 17 - Counties|Chapter 36 - Uniform Fiscal Procedures Act for Counties|Section 17 - Appropriations in final budget -- Limitations.

17-36-17. Appropriations in final budget -- Limitations.    (1) The governing body of a county may not make any appropriation in the final budget of any fund in excess of the estimated expendable revenue of the fund for the budget period.     (2) There shall be included as an item of appropriation in the budget of each fund for any fiscal period any existing deficit as of the close of the last completed fiscal period to the extent of at least 5% of the total revenue of the fund in the last completed fiscal period or if the deficit is less than 5% of the total revenue, an amount equal to the deficit.    Amended by Chapter 297, 2011 General Session
UT Code § 17-36-18 (2021)
2021 Utah Code|Title 17 - Counties|Chapter 36 - Uniform Fiscal Procedures Act for Counties|Section 18 - Estimated revenue from property tax.

17-36-18. Estimated revenue from property tax.  The amount of estimated revenue from property tax required by the budget shall constitute the basis for determination of the property tax to be levied for the corresponding tax year subject to legal limitations.  Enacted by Chapter 22, 1975 General Session
UT Code § 17-36-19 (2021)
2021 Utah Code|Title 17 - Counties|Chapter 36 - Uniform Fiscal Procedures Act for Counties|Section 19 - Encumbrance system.

17-36-19. Encumbrance system.  Each county shall use an encumbrance system or other budgetary controls to ensure that no expenditure is made for any item of an appropriation unless there is a sufficient unencumbered balance in the appropriation and available funds, except in cases of an emergency as hereinafter provided in Section 17-36-27.  Amended by Chapter 73, 1983 General Session
UT Code § 17-36-20 (2021)
2021 Utah Code|Title 17 - Counties|Chapter 36 - Uniform Fiscal Procedures Act for Counties|Section 20 - Purchases or encumbrances by purchasing agent.

 Effective 1/1/2015  17-36-20. Purchases or encumbrances by purchasing agent.    (1) A person may not make a purchase or incur an encumbrance on behalf of a county unless that person acts in accordance with an order by, or approval of, the person duly authorized to act as purchasing agent for the county, except encumbrances or expenditures directly investigated and specifically approved by the executive or legislative body.     (2) Unless otherwise provided by the governing body, the budget officer or the budget officer's agents shall serve as a purchasing agent.    Amended by Chapter 17, 2012 General Session
UT Code § 17-36-21 (2021)
2021 Utah Code|Title 17 - Counties|Chapter 36 - Uniform Fiscal Procedures Act for Counties|Section 21 - Expenditure limitation.

17-36-21. Expenditure limitation.  No officer or employee of a county shall make any expenditure or encumbrance in excess of the total appropriation for any department. Any obligation that is contracted by any such officer or employee in excess of the total departmental appropriation is the personal obligation of the officer or employee and is unenforceable against the county.  Enacted by Chapter 22, 1975 General Session
UT Code § 17-36-22 (2021)
2021 Utah Code|Title 17 - Counties|Chapter 36 - Uniform Fiscal Procedures Act for Counties|Section 22 - Transfer of unexpended appropriation balance by department.

17-36-22. Transfer of unexpended appropriation balance by department.    (1) After review by the budget officer and in accordance with budgetary and fiscal policies or ordinances adopted by the county legislative body, any department may:   (a) transfer any unencumbered or unexpended appropriation balance or any part from one expenditure account to another within the department during the budget year; or     (b) incur an excess expenditure of one or more line items.       (2) A transfer or expenditure under Subsection (1) may not occur if the transfer or expenditure would cause the total of all excess expenditures or encumbrances to exceed the total unused appropriation within the department at the close of the budget period.    Amended by Chapter 186, 2009 General Session
UT Code § 17-36-23 (2021)
2021 Utah Code|Title 17 - Counties|Chapter 36 - Uniform Fiscal Procedures Act for Counties|Section 23 - Transfer of unexpended appropriation balance by governing body.

17-36-23. Transfer of unexpended appropriation balance by governing body.  At the request of the budget officer or upon its own motion, the governing body may by resolution transfer any unencumbered or unexpended appropriation balance or part thereof from one department in a fund to another department within the same fund; provided that no appropriation for debt retirement and interest, reduction of deficit, or other appropriation required by law may be reduced below the required minimum.  Enacted by Chapter 22, 1975 General Session
UT Code § 17-36-24 (2021)
2021 Utah Code|Title 17 - Counties|Chapter 36 - Uniform Fiscal Procedures Act for Counties|Section 24 - Budget appropriation reduction.

17-36-24. Budget appropriation reduction.  The budget appropriation for any department may be reduced, for any purpose other than to transfer funds to another department, by resolution of the governing body provided that five days' notice of the proposed action is given to all members of the governing body and to the director of the department affected, and that such director is permitted to be heard on the proposed reduction. Notice may be waived in writing by the affected department or by any member of the governing body.  Enacted by Chapter 22, 1975 General Session
UT Code § 17-36-26 (2021)
2021 Utah Code|Title 17 - Counties|Chapter 36 - Uniform Fiscal Procedures Act for Counties|Section 26 - Increase in budgetary fund or county general fund -- Public hearing.

 Effective 7/1/2021  17-36-26. Increase in budgetary fund or county general fund -- Public hearing.    (1) Before the governing body may, by resolution, increase a budget appropriation of any budgetary fund, increase the budget of the county general fund, or make an amendment to a budgetary fund or the county general fund, the governing body shall hold a public hearing giving all interested parties an opportunity to be heard.     (2) Notice of the public hearing described in Subsection (1) shall be published at least five days before the day of the hearing:   (a)   (i) in at least one issue of a newspaper generally circulated in the county; or     (ii) if there is not a newspaper generally circulated in the county, the hearing may be published by posting notice in three conspicuous places within the county;       (b) on the Utah Public Notice Website created under Section 63A-16-601; and     (c) on the home page of the county's website, either in full or as a link, if the county has a publicly viewable website, until the hearing takes place.      Amended by Chapter 84, 2021 General SessionAmended by Chapter 345, 2021 General Session
UT Code § 17-36-26.5 (2021)
2021 Utah Code|Title 17 - Counties|Chapter 36 - Uniform Fiscal Procedures Act for Counties|Section 26.5 - Review of second year's budget for biennial budgets.

17-36-26.5. Review of second year's budget for biennial budgets.    (1) In a county that has adopted a fiscal period that is a biennial period under Subsection 17-36-3.5(2), the governing body shall, in a public hearing before December 31 of the first year of the biennial period, review the individual budgets of the funds set forth in Sections 17-36-8 and 17-36-32 for the second year of the biennial period.     (2) In each review under Subsection (1), the governing body shall follow the procedures of Sections 17-36-12 and 17-36-13 for holding a public hearing.    Enacted by Chapter 300, 1999 General Session
UT Code § 17-36-28 (2021)
2021 Utah Code|Title 17 - Counties|Chapter 36 - Uniform Fiscal Procedures Act for Counties|Section 28 - Lapse of appropriations.

17-36-28. Lapse of appropriations.  All appropriations shall lapse following the close of the budget period to the extent that they are unexpended or encumbered.  Amended by Chapter 300, 1999 General Session