reglab/statecodes huggingface dataset:
2023 Utah Code › Title 10 - Utah Municipal Code › Chapter 3b - Forms of Municipal Government › Part 6 - Changing to Another Form of Municipal Government › Section 606 - Election of officers after a change in the form of government.

Effective 5/12/2015
10-3b-606.
Election of officers after a change in the form of government.
(1) If voters approve a proposal to change the municipality's form of government at an election held as provided in this part, an election of officers under the new form of government shall be held on the municipal general election date following the election at which voters approve the proposal.
(2) If a municipality changes its form of government under this part resulting in the elimination of an elected official's position, the municipality shall continue to pay that official at the same rate until the date on which the official's term would have expired, unless under the new form of government the official holds municipal office for which the official is regularly compensated.
(3) A council member whose term has not expired at the time the municipality changes its form of government under this part may, at the council member's option, continue to serve as a council member under the new form of government for the remainder of the member's term.
(4) The term of the mayor and each council member is four years or until a successor is qualified, except that approximately half of the initial council members, chosen by lot, shall serve a term of two years or until a successor is qualified.
Enacted by Chapter 352, 2015 General Session
2023 Utah Code › Title 10 - Utah Municipal Code › Chapter 3b - Forms of Municipal Government › Part 6 - Changing to Another Form of Municipal Government › Section 607 - Effective date of change in the form of government.

Effective 5/12/2015
10-3b-607.
Effective date of change in the form of government.
A change in the form of government under this chapter takes effect at noon on the first Monday of January next following the election of officers under Section 10-3b-606.
Enacted by Chapter 352, 2015 General Session
2023 Utah Code › Title 10 - Utah Municipal Code › Chapter 3c - Administration of Metro Townships › Part 1 - General Provisions › Section 101 - Title.

Effective 5/12/2015
10-3c-101.
Title.
(1) This chapter is known as "Administration of Metro Townships."
(2) This part is known as "General Provisions."
Enacted by Chapter 352, 2015 General Session
2023 Utah Code › Title 10 - Utah Municipal Code › Chapter 3c - Administration of Metro Townships › Part 1 - General Provisions › Section 102 - Definitions.

Effective 2/27/2023
10-3c-102.
Definitions.
As used in this chapter:
(1) "Municipal services district" means a special district created in accordance with Title 17B, Chapter 2a, Part 11, Municipal Services District Act.
(2) "Metro township" means a metro township incorporated in accordance with Chapter 2a, Part 4, Incorporation of Metro Townships and Unincorporated Islands in a County of the First Class on and after May 12, 2015.
Amended by Chapter 16, 2023 General Session
2023 Utah Code › Title 10 - Utah Municipal Code › Chapter 3c - Administration of Metro Townships › Part 1 - General Provisions › Section 103 - Status and powers.

Effective 5/10/2016
10-3c-103.
Status and powers.
A metro township:
(1) is:
(a) a body corporate and politic with perpetual succession;
(b) a municipal corporation; and
(c) a political subdivision of the state; and
(2) may:
(a) sue and be sued; and
(b) except where expressly prohibited, exercise any power or responsibility generally granted to a municipality.
Amended by Chapter 176, 2016 General Session
2023 Utah Code › Title 10 - Utah Municipal Code › Chapter 3c - Administration of Metro Townships › Part 2 - Administration of Metro Township › Section 202 - Budget.

Effective 3/14/2017
10-3c-202.
Budget.
(1) Except as provided in Subsection (2), a metro township is subject to and shall comply with Chapter 6, Uniform Fiscal Procedures Act for Utah Cities.
(2) For a metro township that is included in a municipal services district, created in accordance with Title 17B, Chapter 2a, Part 11, Municipal Services District Act, the fiscal year for the metro township budget is the calendar year.
Amended by Chapter 13, 2017 General Session
2023 Utah Code › Title 10 - Utah Municipal Code › Chapter 3c - Administration of Metro Townships › Part 2 - Administration of Metro Township › Section 204 - Taxing authority limited -- Notice.

Effective 5/3/2023
10-3c-204.
Taxing authority limited -- Notice.
(1) A metro township may impose:
(a) a municipal energy sales and use tax in accordance with Chapter 1, Part 3, Municipal Energy Sales and Use Tax Act; or
(b) a municipal telecommunication's license tax in accordance with Chapter 1, Part 4, Municipal Telecommunications License Tax Act.
(2)
(a) Before a metro township enacts a tax described in Subsection (1), the metro township council shall hold a public hearing:
(i) on a weekday evening other than a holiday beginning no earlier than 6:00 p.m.;
(ii) that is open to the public; and
(iii) to allow an individual present to comment on the proposed tax:
(A) within reasonable time limits; and
(B) without unreasonable restriction on the number of individuals permitted to comment on the proposed tax.
(b)
(i) A metro township council shall publish notice of the public hearing described in Subsection (2)(a) for the metro township, as a class A notice under Section 63G-30-102, for at least 14 days before the day of the public hearing.
(ii) The council of a metro township that is included in a municipal services district satisfies the requirement described in Subsection (2)(b)(i) by mailing notice, at least 14 days before the day of the public hearing, to each mailing address in the metro township, using records or information available to the municipal services district in which the metro township is included.
(c) The notice described in Subsection (2)(b) shall:
(i) state "NOTICE OF PROPOSED TAX" at the top of the notice, in bold upper-case type no smaller than 18 point;
(ii) indicate the date, time, and location of the public hearing described in Subsection (2)(a); and
(iii) indicate the proposed tax rate.
Amended by Chapter 435, 2023 General Session
2023 Utah Code › Title 10 - Utah Municipal Code › Chapter 3c - Administration of Metro Townships › Part 2 - Administration of Metro Township › Section 205 - Fees.

Effective 5/12/2015
10-3c-205.
Fees.
(1) A metro township may impose a fine, fee, or charge.
(2) For a metro township of which the electors at an election under Section 10-2a-404 chose a metro township that is included in a municipal services district and has limited municipal powers, or if a metro township subsequently joins a municipal services district, the municipal services district of which a metro township is a part shall, upon request by the metro township, collect on behalf of the metro township all fines, fees, charges, levies, and other payments imposed by the metro township.
Enacted by Chapter 352, 2015 General Session
2023 Utah Code › Title 10 - Utah Municipal Code › Chapter 5 - Uniform Fiscal Procedures Act for Utah Towns › Section 102 - Applicability.

Effective 5/12/2015
10-5-102.
Applicability.
This chapter shall apply to all:
(1) towns; and
(2) metro townships of the second class to the same extent as a town.
Amended by Chapter 352, 2015 General Session
2023 Utah Code › Title 10 - Utah Municipal Code › Chapter 5 - Uniform Fiscal Procedures Act for Utah Towns › Section 102.5 - Definitions.

Effective 5/13/2014
10-5-102.5.
Definitions.
As used in this chapter:
(1) "Enterprise fund" means a fund as defined by the Governmental Accounting Standards Board that is used by a municipality to report an activity for which a fee is charged to users for goods or services.
(2) "Fund" is as defined by the Governmental Accounting Standards Board as reflected in the Uniform Accounting Manual for All Local Governments prepared by the Office of the Utah State Auditor.
(3) "General fund" is as defined by the Governmental Accounting Standards Board as reflected in the Uniform Accounting Manual for All Local Governments prepared by the Office of the Utah State Auditor.
(4) "Interfund loan" means a loan of cash from one fund to another, subject to future repayment.
(5) "Town general fund" means the general fund used by a town.
(6) "Utility" means a utility owned by a town, in whole or in part, that provides electricity, gas, water, or sewer, or any combination of them.
Enacted by Chapter 176, 2014 General Session
Enacted by Chapter 253, 2014 General Session
Amended by Chapter 253, 2014 General Session, (Coordination Clause)
Enacted by Chapter 377, 2014 General Session
Section from HB381, Chapter 253, supersedes section from SB18, Chapter 176, per coordination clause. Section from SB51, Chapter 377, merged with section from HB381.
2023 Utah Code › Title 10 - Utah Municipal Code › Chapter 5 - Uniform Fiscal Procedures Act for Utah Towns › Section 103 - Withholding state money of town failing to file budget.

10-5-103.
Withholding state money of town failing to file budget.
The state auditor is authorized to withhold state money allocated to a town if that town fails to file a copy of a formally adopted budget or fails to comply with the annual financial reporting and independent auditing requirements of this chapter. Such money may not be withheld if the town substantially complies with the requirements of this chapter.
Amended by Chapter 378, 2010 General Session
2023 Utah Code › Title 10 - Utah Municipal Code › Chapter 5 - Uniform Fiscal Procedures Act for Utah Towns › Section 106 - Funds for which budget prepared.

Effective 5/13/2014
10-5-106.
Funds for which budget prepared.
The mayor shall prepare for each budget year a budget for:
(1) the town general fund, including state allocated road funds;
(2) special revenue funds;
(3) debt service funds;
(4) capital improvement funds; and
(5) enterprise funds.
Amended by Chapter 176, 2014 General Session
2023 Utah Code › Title 10 - Utah Municipal Code › Chapter 5 - Uniform Fiscal Procedures Act for Utah Towns › Section 107 - Tentative budgets required for public inspection -- Contents -- Adoption of tentative budget.

Effective 5/9/2017
10-5-107.
Tentative budgets required for public inspection -- Contents -- Adoption of tentative budget.
(1)
(a) On or before the first regularly scheduled town council meeting of May, the mayor shall:
(i) in accordance with Subsection (1)(b), prepare for the ensuing year a tentative budget for each fund for which a budget is required;
(ii) make the tentative budget available for public inspection; and
(iii) submit the tentative budget to the town council.
(b) The tentative budget for each fund shall set forth in tabular form:
(i) actual revenues and expenditures in the last completed fiscal year;
(ii) estimated total revenues and expenditures for the current fiscal year; and
(iii) the mayor's estimates of revenues and expenditures for the budget year.
(2)
(a) The mayor shall:
(i) estimate the amount of revenue available to serve the needs of each fund;
(ii) estimate the portion to be derived from all sources other than general property taxes; and
(iii) estimate the portion that shall be derived from general property taxes.
(b) From the estimates required by Subsection (2)(a), the mayor shall compute and disclose in the budget the lowest rate of property tax levy that will raise the required amount of revenue, calculating the levy on the latest taxable value.
(3)
(a) Before the public hearing required under Section 10-5-108, the town council:
(i) shall review, consider, and tentatively adopt the tentative budget in any regular meeting or special meeting called for that purpose; and
(ii) may amend or revise the tentative budget.
(b) At the meeting at which the town council adopts the tentative budget, the council shall establish the time and place of the public hearing required under Section 10-5-108.
Amended by Chapter 71, 2017 General Session
Amended by Chapter 193, 2017 General Session
2023 Utah Code › Title 10 - Utah Municipal Code › Chapter 5 - Uniform Fiscal Procedures Act for Utah Towns › Section 108 - Budget hearing -- Notice -- Adjustments.

Effective 5/3/2023
10-5-108.
Budget hearing -- Notice -- Adjustments.
(1) Prior to the adoption of the final budget or an amendment to a budget, a town council shall hold a public hearing to receive public comment.
(2) The town council shall provide notice of the place, purpose, and time of the public hearing by providing notice for the town or metro township, as a class A notice under Section 63G-30-102, for at least seven days before the hearing.
(3) After the hearing, the town council, subject to Section 10-5-110, may adjust expenditures and revenues in conformity with this chapter.
Amended by Chapter 435, 2023 General Session
2023 Utah Code › Title 10 - Utah Municipal Code › Chapter 5 - Uniform Fiscal Procedures Act for Utah Towns › Section 109 - Adoption of budgets -- Filing.

Effective 5/14/2019
10-5-109.
Adoption of budgets -- Filing.
(1) Before June 30 of each year, or September 1 in the case of a property tax increase under Sections 59-2-919 through 59-2-923, the council shall by resolution or ordinance adopt a budget for the ensuing fiscal year for each fund for which a budget is required under this chapter.
(2) The council shall file a copy of the final budget for each fund 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 5 - Uniform Fiscal Procedures Act for Utah Towns › Section 110 - Budgets effective for year -- Amendment -- Public access.

10-5-110.
Budgets effective for year -- Amendment -- Public access.
On final adoption, each budget shall be in effect for the budget year, subject to later amendment. A copy of each adopted budget shall be available to the public during regular business hours.
Enacted by Chapter 34, 1983 General Session
2023 Utah Code › Title 10 - Utah Municipal Code › Chapter 5 - Uniform Fiscal Procedures Act for Utah Towns › Section 111 - Basis for property tax levy.

10-5-111.
Basis for property tax levy.
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 council for the corresponding tax year, subject to the applicable limitations imposed by law.
Enacted by Chapter 34, 1983 General Session
2023 Utah Code › Title 10 - Utah Municipal Code › Chapter 5 - Uniform Fiscal Procedures Act for Utah Towns › Section 112 - Property tax levy set by ordinance -- Maximum -- Certification.

Effective 7/1/2021
10-5-112.
Property tax levy set by ordinance -- Maximum -- Certification.
(1) Not later than June 22 of each year, or September 1 in the case of a property tax increase under Sections 59-2-919 through 59-2-923, the council, 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 town purposes, but the levy may be set at an appropriate later date with the approval of the State Tax Commission.
(2) The combined levies for each town, 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.
(3) The town clerk shall certify the ordinance or resolution setting the levy to the county auditor, or auditors, if the town is located in more than one county, not later than June 22 of each year.
(4) For the first fiscal year after the year in which a county imposes a levy under Section 11-46-104, a town 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).
Amended by Chapter 434, 2021 General Session
2023 Utah Code › Title 10 - Utah Municipal Code › Chapter 5 - Uniform Fiscal Procedures Act for Utah Towns › Section 112.4 - Property taxes levied for specified services -- Special revenue fund -- Limitations on expenditures.

Effective 5/14/2019
10-5-112.4.
Property taxes levied for specified services -- Special revenue fund -- Limitations on expenditures.
(1) A town 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 town that levies the property tax shall indicate through ordinance:
(a) that the town levies the tax under this section; and
(b) the specific service for which the town levies the tax.
(3) A property tax levied under this section is subject to the maximum rate a town may levy for property taxes under Section 10-5-112.
(4)
(a) A town 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 town 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 town created the special revenue fund.
(5) Except as provided in Subsections (2) and (4), a town 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 town's other property taxes.
Enacted by Chapter 301, 2019 General Session
2023 Utah Code › Title 10 - Utah Municipal Code › Chapter 5 - Uniform Fiscal Procedures Act for Utah Towns › Section 112.5 - Property tax levy for culinary water, wastewater treatment, hospitals, and recreational facilities.

Effective 5/14/2019
10-5-112.5.
Property tax levy for culinary water, wastewater treatment, hospitals, and recreational facilities.
(1) A town may levy a property tax for a purpose described in this section.
(2)
(a) A town that is not in an improvement district created to establish and maintain a wastewater collection, treatment, or disposal system or a system for the supply, treatment, or distribution of water under Title 17B, Chapter 2a, Part 4, Improvement District Act, may levy a tax annually not to exceed .0008 per dollar of taxable value of taxable property in the town.
(b) The town shall place revenue raised by the levy described in Subsection (2)(a) in a special fund and may only use the revenue to:
(i) finance the construction of facilities to purify the town's drinking water; or
(ii) construct facilities to treat and dispose of the town's wastewater.
(c) The town may accumulate from year to year and reserve in the special fund described in Subsection (2)(b) the revenue collected through the levy described in this Subsection (2).
(d) The town shall make and collect the levy described in this Subsection (2) in the same manner as the town levies and collects other property taxes.
(3) A town may levy a tax not exceeding .001 per dollar of taxable value of taxable property to own or operate a hospital under Section 10-8-90.
(4) The governing body of a town may, under Section 11-2-7, annually appropriate and cause to be raised by taxation, money to cover an expense described in Section 11-2-7 for the provision of recreational facilities or other services described in Title 11, Chapter 2, Playgrounds.
Enacted by Chapter 301, 2019 General Session
2023 Utah Code › Title 10 - Utah Municipal Code › Chapter 5 - Uniform Fiscal Procedures Act for Utah Towns › Section 113 - Accumulation of retained earnings or fund balance -- Limit as to general fund -- Reserve for capital improvements.

Effective 5/5/2021
10-5-113.
Accumulation of retained earnings or fund balance -- Limit as to general fund -- Reserve for capital improvements.
(1) A town may accumulate retained earnings or fund balances, as appropriate, in any fund.
(2) The accumulation of a fund balance in the town general fund may not exceed 100% of the total revenue of the town general fund for the current fiscal period.
(3)
(a) The town council may, in a budget year, appropriate from estimated revenue or excess fund balance in the town general fund to a reserve for capital improvements:
(i) for the purpose of financing future specified capital improvements; and
(ii) in accordance with a formal long-range capital plan adopted by the governing body.
(b) The reserves described in Subsection (3)(a) may accumulate from year to year in a capital improvements fund until the accumulated total is sufficient to permit economical expenditure for the specified purposes.
Amended by Chapter 52, 2021 General Session
2023 Utah Code › Title 10 - Utah Municipal Code › Chapter 5 - Uniform Fiscal Procedures Act for Utah Towns › Section 114 - Appropriations limited to estimated revenue.

Effective 5/10/2016
10-5-114.
Appropriations limited to estimated revenue.
(1) The council may not make any appropriation in the final budget of any fund in excess of the estimated expendable revenue for the budget year of such fund.
(2) If there is a deficit fund balance in a fund at the close of the last completed fiscal year, the council 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 5 - Uniform Fiscal Procedures Act for Utah Towns › Section 115 - Expenditures limited to appropriations -- Obligations in excess invalid -- Processing claims required.

10-5-115.
Expenditures limited to appropriations -- Obligations in excess invalid -- Processing claims required.
Town 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 town. 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 5 - Uniform Fiscal Procedures Act for Utah Towns › Section 116 - Transfer of unencumbered appropriation balance.

10-5-116.
Transfer of unencumbered appropriation balance.
The council may reduce or transfer any unencumbered or unexpended appropriation balance or portion thereof from one department in a fund to another within the same fund, but 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 34, 1983 General Session
2023 Utah Code › Title 10 - Utah Municipal Code › Chapter 5 - Uniform Fiscal Procedures Act for Utah Towns › Section 117 - Increasing budget total of fund.

10-5-117.
Increasing budget total of fund.
Except for enterprise funds, which may be increased without a public hearing, the council may increase the budget total of one or more of these funds by following the procedures set forth in Section 10-5-108.
Amended by Chapter 181, 1986 General Session
2023 Utah Code › Title 10 - Utah Municipal Code › Chapter 5 - Uniform Fiscal Procedures Act for Utah Towns › Section 118 - Emergency expenditures.

Effective 5/13/2014
10-5-118.
Emergency expenditures.
(1) If the town council 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 town general fund, the council may amend the budget and authorize expenditures that are reasonably necessary to meet the emergency.
(2) Except to the extent provided for in Title 53, Chapter 2a, Part 6, Disaster Recovery Funding Act, a town council may not expend money in the town's local fund for an emergency, if the town 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 5 - Uniform Fiscal Procedures Act for Utah Towns › Section 119 - Special fund balance -- Disposition when fund no longer required.

Effective 5/13/2014
10-5-119.
Special fund balance -- Disposition when fund no longer required.
If the purpose for which a special fund was created no longer exists, and a balance remains in the fund, the town council shall authorize the transfer of the balance to the fund balance account in the town general fund, subject to all of the following:
(1) Any balance remaining in a special assessment fund and any unrequired balance in the town'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 town general fund.
(3)
(a) If the town council 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 town council shall hold a public hearing in accordance with Sections 10-5-108 and 10-5-109.
(b) In addition to the notice requirements of Section 10-5-108, the published notice shall invite original contributors who contributed to the fund to appear at the hearing.
(c)
(i) If the town council 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 council 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 town general fund.
(4)
(a) If the town council 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 council 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 5 - Uniform Fiscal Procedures Act for Utah Towns › Section 121 - Records of council proceedings -- Clerk's records as evidence.

10-5-121.
Records of council proceedings -- Clerk's records as evidence.
The town clerk shall attend the meetings and keep the record of the proceedings of the council. Copies of all papers filed in the clerk's office and transcripts from all records of the council, if certified by the clerk under the town seal are admissible in all courts as originals.
Enacted by Chapter 34, 1983 General Session
2023 Utah Code › Title 10 - Utah Municipal Code › Chapter 5 - Uniform Fiscal Procedures Act for Utah Towns › Section 122 - Signing and record of contracts by clerk.

10-5-122.
Signing and record of contracts by clerk.
The town clerk shall countersign all contracts made on behalf of the town and shall maintain an indexed record of all such contracts.
Enacted by Chapter 34, 1983 General Session
2023 Utah Code › Title 10 - Utah Municipal Code › Chapter 5 - Uniform Fiscal Procedures Act for Utah Towns › Section 123 - Fund records maintained -- Pre-audit of claims and demands -- Certifications on check copy -- Bids received and advertisement records -- Time for keeping.

10-5-123.
Fund records maintained -- Pre-audit of claims and demands -- Certifications on check copy -- Bids received and advertisement records -- Time for keeping.
(1) Except to the extent that the town clerk's financial duties and responsibilities are performed by a director of finance appointed pursuant to a resolution or ordinance adopted under Subsection 10-6-157(1), the town clerk shall:
(a) maintain the general books for each fund of the town and all subsidiary records relating to each fund, including a list of the outstanding bonds, their purpose, amount, terms, date, and place payable; and
(b)
(i) pre-audit each claim and demand against the town before it is allowed;
(ii) prepare the necessary check in payment of the claim or demand; and
(iii) certify on the check copy that:
(A) the claim or demand has been pre-audited and documented;
(B) the claim or demand has been directly approved by the council;
(C) the claim or demand is within the lawful debt limit of the town; and
(D) the claim or demand does not overexpend the appropriate departmental budget established by the legislative body.
(2) If a town is required by law to receive bids for purchases, construction, repairs, or any other purpose requiring the expenditure of funds, the town 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 375, 2010 General Session
2023 Utah Code › Title 10 - Utah Municipal Code › Chapter 5 - Uniform Fiscal Procedures Act for Utah Towns › Section 124 - Warrants tendered for claims.

10-5-124.
Warrants tendered for claims.
If the town is without funds on deposit in one of its appropriate bank accounts with which to pay any lawfully approved claim, the town clerk may draw and sign a warrant on the treasurer of the town for payment of the claim, the warrant to be tendered to the payee named thereon.
Enacted by Chapter 34, 1983 General Session
2023 Utah Code › Title 10 - Utah Municipal Code › Chapter 5 - Uniform Fiscal Procedures Act for Utah Towns › Section 125 - Treasurer -- Duties.

10-5-125.
Treasurer -- Duties.
(1) The town treasurer is custodian of all money, bonds, or other securities of the town.
(2) The town treasurer shall:
(a) determine the cash requirements of the town 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 money payable to the town, 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 town council 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 5 - Uniform Fiscal Procedures Act for Utah Towns › Section 126 - Receipts for payments to town -- Filing copies.

10-5-126.
Receipts for payments to town -- Filing copies.
The town treasurer shall give or cause to be given to every person paying money to the town treasury, a receipt or other evidence of payment therefor, specifying, as appropriate, the date of payment and on which account the payment was made and shall file the duplicate of the receipt, a summary report, or other evidence of payment in the office of the clerk.
Enacted by Chapter 34, 1983 General Session
2023 Utah Code › Title 10 - Utah Municipal Code › Chapter 5 - Uniform Fiscal Procedures Act for Utah Towns › Section 127 - Signing of checks -- Determination of sufficiency of account.

10-5-127.
Signing of checks -- Determination of sufficiency of account.
The town treasurer, or in his absence a deputy treasurer appointed by the council, shall sign all checks prepared by the town clerk. 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 town to honor the check. The council may also designate any town officer to countersign checks.
Enacted by Chapter 34, 1983 General Session
2023 Utah Code › Title 10 - Utah Municipal Code › Chapter 5 - Uniform Fiscal Procedures Act for Utah Towns › Section 128 - Deposit of town funds -- Commingling with personal funds prohibited -- Suspension from office for unauthorized use or profit from town funds.

10-5-128.
Deposit of town funds -- Commingling with personal funds prohibited -- Suspension from office for unauthorized use or profit from town funds.
The treasurer shall promptly deposit all town funds in the appropriate bank accounts of the town. It shall be unlawful for any person to commingle town funds with his or her own money. Whenever it shall appear that the treasurer or any 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 34, 1983 General Session
2023 Utah Code › Title 10 - Utah Municipal Code › Chapter 5 - Uniform Fiscal Procedures Act for Utah Towns › Section 129 - Annual financial report.

Effective 5/10/2016
10-5-129.
Annual financial report.
(1) The town clerk or other designated person shall prepare and present to the council:
(a)
(i) a quarterly financial report; or
(ii) upon request by the council, a financial report more frequently than each quarter; and
(b) an annual financial report within 180 days after the close of each fiscal year.
(2) The requirement described in Subsection (1)(b) may be satisfied by an audit report or annual financial report of an independent auditor.
Amended by Chapter 353, 2016 General Session
2023 Utah Code › Title 10 - Utah Municipal Code › Chapter 5 - Uniform Fiscal Procedures Act for Utah Towns › Section 131 - Uniform accounting and reporting procedures -- Forms -- Instructions.

10-5-131.
Uniform accounting and reporting procedures -- Forms -- Instructions.
The state auditor, with the concurrence of the town fiscal committee, shall:
(1) prescribe uniform accounting and reporting procedures for towns, in conformity with generally accepted accounting principles;
(2) conduct a continuing review and modification of the procedures to improve them;
(3) prepare and supply each town with suitable budget and reporting forms; and
(4) prepare instructional materials, conduct training programs and render other services considered necessary to assist towns in implementing the uniform accounting, budgeting, and reporting procedures.
Amended by Chapter 30, 1992 General Session
2023 Utah Code › Title 10 - Utah Municipal Code › Chapter 6 - Uniform Fiscal Procedures Act for Utah Cities › Section 102 - Legislative intent -- Purpose of chapter.

10-6-102.
Legislative intent -- Purpose of chapter.
This chapter is intended to provide uniform accounting, budgeting, and financial reporting procedures for cities. It is the purpose of this chapter to enable cities to make financial plans for both current and capital expenditures, to insure that their executive staffs administer their respective functions in accordance with adopted budgets, to provide the public and investors with information about the financial policies and administration of cities, to provide for the optional use of performance budgeting and related accounting and reporting procedures, and to enable larger cities to evaluate and measure operating performance and provide data comparable with other 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 103 - Applicability.

Effective 5/12/2015
10-6-103.
Applicability.
This chapter shall apply to all:
(1) cities, including charter cities; and
(2) metro townships of the first class to the same extent as a city.
Amended by Chapter 352, 2015 General Session
2023 Utah Code › Title 10 - Utah Municipal Code › Chapter 6 - Uniform Fiscal Procedures Act for Utah Cities › Section 104 - Withholding of state money from cities not filing budget or complying with reporting or auditing requirements.

10-6-104.
Withholding of state money from cities not filing budget or complying with reporting or auditing requirements.
(1) The state auditor may withhold state money allocated to a city for its failure to file a copy of a formally adopted budget when required or its failure to comply substantially with the annual financial reporting or independent auditing requirements required under this chapter.
(2) Upon the city's compliance with the requirement, the state auditor shall distribute the money to the city.
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 105 - Fiscal period -- Annual or biennial.

10-6-105.
Fiscal period -- Annual or biennial.
(1) Except as provided in Subsection (2), the fiscal period for each city shall be an annual period beginning July 1 of each year and ending June 30 of the following year.
(2)
(a) Notwithstanding Subsection (1), the legislative body of a city may, by ordinance, adopt for the city a fiscal period that is a biennial period beginning July 1 and ending June 30 of the second following calendar year.
(b) Each city 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 city 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 city 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.
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 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
2023 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
2023 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
2023 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
2023 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
2023 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 5/3/2023
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 for the city or metro township, as a class A notice under Section 63G-30-102, for at least seven days before the day of the hearing.
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 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
2023 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
2023 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