reglab/statecodes huggingface dataset:
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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 5/3/2023
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) provide the notice for the city or metro township, as a class A notice under Section 63G-30-102, for at least 10 days; and
(3) make a copy of the notice described in Subsection (1) available for inspection at the office of the city auditor or recorder.
Amended by Chapter 435, 2023 General Session
2023 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
2023 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
2023 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
2023 Utah Code › Title 10 - Utah Municipal Code › Chapter 6 - Uniform Fiscal Procedures Act for Utah Cities › Section 158 - Financial administration ordinance -- Adoption -- Purpose.

10-6-158.
Financial administration ordinance -- Adoption -- Purpose.
The governing body under the council-mayor optional form of government shall, and the governing body of any other city may, adopt a financial administration ordinance, which would, with appropriate budgetary controls, authorize the mayor, director of finance, or other official approved by the council, to act as the financial officer for the purpose of approving:
(1) payroll checks, if the checks are prepared in accordance with a salary schedule established in a personnel ordinance or resolution; or
(2) routine expenditures, such as utility bills, payroll-related expenses, supplies, materials, and payments on city-approved contracts and capital expenditures which were referenced in the budget document and approved by an appropriation resolution adopted for the current fiscal year.
Amended by Chapter 119, 1985 General Session
2023 Utah Code › Title 10 - Utah Municipal Code › Chapter 6 - Uniform Fiscal Procedures Act for Utah Cities › Section 159 - Financial administration ordinance -- Provisions.

10-6-159.
Financial administration ordinance -- Provisions.
The financial administration ordinances adopted pursuant to Section 10-6-158 shall provide for the following:
(1) a maximum sum over which all purchases may not be made without the approval of the mayor in the council-mayor optional form of government or the governing body in other cities; however, this section does not prevent the mayor in the council-mayor optional form of government or the governing body in other cities from approving all or part of a list of verified claims, including a specific claim in an amount in excess of the stated maximum, where certified by the appropriate financial officer or officers of the city;
(2) that the financial officer be bonded for a reasonable amount; and
(3) such other provisions as the governing body may deem advisable.
Amended by Chapter 378, 2010 General Session
2023 Utah Code › Title 10 - Utah Municipal Code › Chapter 7 - Miscellaneous Powers of Cities and Towns › Part 2 - Local Boards of Health › Section 3 - Participation in and cooperation with local health department -- Adoption of ordinances.

10-7-3.
Participation in and cooperation with local health department -- Adoption of ordinances.
Each municipality shall participate in and cooperate with the local health department operating in the county in which the municipality is located. The municipality shall cooperate with the board of health of the local health department in the adoption of ordinances necessary for the protection of public health.
Amended by Chapter 249, 2002 General Session
2023 Utah Code › Title 10 - Utah Municipal Code › Chapter 7 - Miscellaneous Powers of Cities and Towns › Part 3 - Water, Lighting, and Sewers › Section 4 - Water supply -- Acquisition -- Condemnation -- Protest -- Special election -- Determination of just compensation.

10-7-4.
Water supply -- Acquisition -- Condemnation -- Protest -- Special election -- Determination of just compensation.
(1) The board of commissioners, city council or board of trustees of any city or town may acquire, purchase or lease all or any part of any water, waterworks system, water supply or property connected therewith, and whenever the governing body of a city or town shall deem it necessary for the public good such city or town may bring condemnation proceedings to acquire the same; provided, that if within 30 days after the passage and publication of a resolution or ordinance for the purchase or lease or condemnation herein provided for one-third of the resident taxpayers of the city or town, as shown by the assessment roll, shall protest against the purchase, lease or condemnation proceedings contemplated, such proposed purchase, lease or condemnation shall be referred to a special election, and if confirmed by a majority vote thereat, shall take effect; otherwise it shall be void.
(2) In all condemnation proceedings the value of land affected by the taking shall be considered in connection with the water or water rights taken for the purpose of supplying the city or town or the inhabitants thereof with water.
(3) In determining just compensation in a condemnation proceeding under this section in a municipality located in a county of the first class where a determination of market value of what is proposed to be taken is impractical because there is no meaningful market for what is proposed to be taken, the value shall be:
(a) presumed to be the amount the owner paid to acquire ownership of what is proposed to be taken, as adjusted by a change in value due to post-acquisition deterioration and any other factor reasonably and equitably bearing on the value of what is proposed to be taken; and
(b) determined by applying equitable considerations including:
(i) whether the owner will be unjustly enriched;
(ii) whether the owner acquired the property by exaction or similar method; and
(iii) the extent to which the consideration the owner provided in acquiring the property consists of an obligation to maintain the property and whether that obligation will be assumed by the municipality because of the condemnation.
(4) This section may not be construed to provide the basis for a municipality's condemnation of a political subdivision of the state or of the political subdivision's property or holdings.
Amended by Chapter 378, 2010 General Session
2023 Utah Code › Title 10 - Utah Municipal Code › Chapter 7 - Miscellaneous Powers of Cities and Towns › Part 3 - Water, Lighting, and Sewers › Section 5 - Limitations on lease or purchase.

10-7-5.
Limitations on lease or purchase.
It is not lawful for any city or town to lease or purchase any part of such waterworks less than the whole, or to lease the same, unless the contract therefor shall provide that the city or town shall have control thereof and that the net revenues therefrom shall be divided proportionately to the interests of the parties thereto; said contract shall also provide a list of water rates to be enforced during the term of such contract.
Amended by Chapter 378, 2010 General Session
2023 Utah Code › Title 10 - Utah Municipal Code › Chapter 7 - Miscellaneous Powers of Cities and Towns › Part 3 - Water, Lighting, and Sewers › Section 6 - Contracts for lighting public buildings, streets, and alleys.

10-7-6.
Contracts for lighting public buildings, streets, and alleys.
The board of commissioners, city council, or the board of trustees may enter into a contract on behalf of the city or town for the lighting of its public buildings, streets, alleys, and other public places for a period of time that the board of commissioners, city council, or board of trustees may consider advisable.
Amended by Chapter 105, 2012 General Session
2023 Utah Code › Title 10 - Utah Municipal Code › Chapter 7 - Miscellaneous Powers of Cities and Towns › Part 3 - Water, Lighting, and Sewers › Section 7 - Bond issues for water, light, and sewers.

10-7-7.
Bond issues for water, light, and sewers.
(1) A city of the first or second class may incur an indebtedness, not exceeding in the aggregate with all other indebtedness 8% of the value of the taxable property in the city, for the purpose of supplying the city with water, artificial light, or sewers, when the works for supplying the water, light, and sewers are owned and controlled by the city.
(2) A city of the third, fourth, or fifth class or a town may become indebted to an amount not exceeding in the aggregate with all other indebtedness 12% of the value of the taxable property in the city or town for the purpose of supplying the city or town with water, artificial light, or sewers, when the works for supplying the water, light, and sewers are owned and controlled by the city or town.
Amended by Chapter 292, 2003 General Session
2023 Utah Code › Title 10 - Utah Municipal Code › Chapter 7 - Miscellaneous Powers of Cities and Towns › Part 3 - Water, Lighting, and Sewers › Section 8 - Resolution on bond issue -- Election as provided by Local Government Bonding Act.

10-7-8.
Resolution on bond issue -- Election as provided by Local Government Bonding Act.
When the board of commissioners, city council or the town board of trustees of any city or town shall have decided that incurring such bonded indebtedness is advisable, it shall by resolution specify the purpose for which the indebtedness is to be created and the amount of bonds which it is proposed to issue, and shall provide for submitting the question of the issue of such bonds to the qualified electors of the city or town at the next general election, or at a special election to be called for that purpose by the board of commissioners, city council or board of trustees in such manner and subject to such conditions as is provided in Title 11, Chapter 14, Local Government Bonding Act. This section does not require an election for the issuance of refunding bonds or other bonds not required by the Constitution to be voted at an election.
Amended by Chapter 105, 2005 General Session
2023 Utah Code › Title 10 - Utah Municipal Code › Chapter 7 - Miscellaneous Powers of Cities and Towns › Part 3 - Water, Lighting, and Sewers › Section 9 - Sale of bonds -- Amount -- Tax levy to pay interest -- Utility rates -- Sinking fund -- Serial or term bonds.

10-7-9.
Sale of bonds -- Amount -- Tax levy to pay interest -- Utility rates -- Sinking fund -- Serial or term bonds.
The board of commissioners, city council or board of trustees as the case may be shall provide by ordinance for the issuance and disposal of such bonds; provided, that no such bonds shall be sold for less than their face value. The board of commissioners, city council or board of trustees shall annually levy on all taxable property within the boundaries of the issuer a sufficient tax to pay the interest on such indebtedness as it falls due, and also to constitute a sinking fund for the payment of the principal thereof within the time for which such bonds are issued which levy shall be made without regard to any statutory limitation on the taxing power of such issuer which may now exist or, unless an express contrary provision appears in the statute, which may hereafter be enacted by the legislature; provided, that whenever bonds shall have been issued for the purpose of supplying any city or town with artificial light, water or other public utility the rates or charges for the service of the system or plant so constructed may be made sufficient to meet such payments, in addition to operating and maintenance expenses, and taxes shall be levied to meet any deficiencies. Water or sewer bonds may be issued for a period not exceeding 40 years; other bonds may be issued for a period not exceeding 20 years. Such bonds may be either serial or term bonds.
Amended by Chapter 2, 1953 Special Session 1
Amended by Chapter 2, 1953 Special Session 1
2023 Utah Code › Title 10 - Utah Municipal Code › Chapter 7 - Miscellaneous Powers of Cities and Towns › Part 3 - Water, Lighting, and Sewers › Section 10.5 - Authority to require written application for water or sewer service and to terminate service for failure to pay -- Limitations.

10-7-10.5.
Authority to require written application for water or sewer service and to terminate service for failure to pay -- Limitations.
(1) A municipality that owns or controls a system for furnishing water or for providing sewer service may:
(a) before furnishing water or providing sewer service to a property, require the property owner or an authorized agent to submit a written application, signed by the owner or an authorized agent, agreeing to pay for all water furnished or sewer service provided to the property, respectively, whether occupied by the owner or by a tenant or other occupant, according to the ordinances, rules, and regulations adopted by the municipality; and
(b) if an owner fails to pay for water furnished or sewer service provided to the owner's property, discontinue furnishing water or providing sewer service to the property, respectively, until all amounts for water furnished or sewer service provided, respectively, are paid, subject to Subsection (2).
(2)
(a) A municipality may not use an owner's failure to pay for water furnished or sewer service provided to the owner's property as a basis for not furnishing water or providing sewer service to the property after ownership of the property is transferred to a subsequent owner.
(b) A municipality may not require an owner to pay for water that was furnished or sewer service that was provided to the property before the owner's ownership.
Amended by Chapter 316, 2004 General Session
2023 Utah Code › Title 10 - Utah Municipal Code › Chapter 7 - Miscellaneous Powers of Cities and Towns › Part 3 - Water, Lighting, and Sewers › Section 12 - Scarcity of water -- Limitation on use.

10-7-12.
Scarcity of water -- Limitation on use.
In the event of scarcity of water the mayor of any city or the president of the board of trustees of any town may, by proclamation, limit the use of water for any purpose other than domestic purposes to such extent as may be required for the public good in the judgment of the board of commissioners or city council of any city or the board of trustees of any town.
No Change Since 1953