Utah Code -- Title 17 -- Chapter 36 -- Uniform Fiscal Procedures Act for Counties

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Updated: 11 January 2012

17-36-1    Title.

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17-36-2    Purpose of chapter.

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17-36-3    Definitions.

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17-36-3.5    Fiscal period -- Annual or biennial.

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17-36-4    State auditor -- Advisory committee -- Duties.

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17-36-5    Creation of Citizens and County Officials Advisory Committee.

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17-36-6    Required funds and accounts.

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17-36-7    Basis of accounting.

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17-36-8    Preparation of budgets.

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17-36-9    Budget -- Financial plan -- Contents -- Municipal services and capital projects funds.

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17-36-10    Preparation of tentative budget.

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17-36-11    Tentative budget -- Public record prior to adoption.

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17-36-12    Notice of budget hearing.

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17-36-13    Public hearing on budget.

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17-36-14    Adjustments to tentative budget.

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17-36-15    Adoption of budget.

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17-36-16    Retained earnings -- Accumulation -- Restrictions -- Disbursements.

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17-36-17    Appropriations in final budget -- Limitations.

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17-36-18    Estimated revenue from property tax.

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17-36-19    Encumbrance system.

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17-36-20    Purchases or encumbrances by purchasing agent.

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17-36-21    Expenditure limitation.

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17-36-22    Transfer of unexpended appropriation balance by department.

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17-36-23    Transfer of unexpended appropriation balance by governing body.

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17-36-24    Budget appropriation reduction.

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17-36-26    Increase in budgetary fund or general fund -- Public hearing.

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17-36-26.5    Review of second year's budget for biennial budgets.

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17-36-27    Emergency expenditures -- Deficit.

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17-36-28    Lapse of appropriations.

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17-36-29    Special fund ceases -- Transfer.

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17-36-30    Interfund loans -- Acquisition of issued unmatured bonds.

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17-36-31    Tax levy -- Amount.

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17-36-32    Operating and capital budget -- Expenditures.

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17-36-34    Special assessment.

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17-36-35    County officials -- Profit from public funds.

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17-36-36    Financial statements.

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17-36-37    Budget officer -- Annual financial statement -- Contents.

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17-36-38    Presentation of annual report by independent auditor.

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17-36-39    Independent audits.

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17-36-40    Notice that audit complete.

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17-36-41    Analysis and evaluation of accounting practices and systems by state auditor -- Regional accounting services.

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17-36-42    Analysis and evaluation of practices of selected counties by state auditor.

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17-36-43    Financial administration ordinance -- Purposes.

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17-36-44    Financial administration ordinance -- Required provisions.

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17-36-45    Internal control structure.

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17-36-46    Reserve fund for capital improvements -- Creation -- Purpose -- Limitation.

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17-36-47    Reserve fund for capital improvements -- Estimate of amount required -- Tax levy -- Accumulation from year to year -- Restriction on use.

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17-36-48    Reserve fund for capital improvements -- Transfer to fund of unencumbered surplus county funds.

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17-36-49    Reserve fund for capital improvements -- Investment -- Interest and income.

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17-36-50    Reserve fund for capital improvements -- Use for projects other than originally specified -- Special election.

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17-36-51    Establishment of tax stability and trust fund -- Increase in tax levy.

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17-36-52    Tax stability and trust fund -- Deposit or investment of funds -- Use of interest or other income.

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17-36-53    Tax stability and trust fund -- Amount in fund limited -- Disposition of excess.

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17-36-54    Tax stability and trust fund -- Use of principal -- Determination of necessity -- Election.

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means this portion of the Utah Code has been modified since the last update on 1 November 2011.

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Last revised: 11 January 2012