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[Utah Code Table of Contents]
[TITLE 17. Table of Contents]
17-36-1 Title.
This act shall be known and may be cited as the "Uniform
Fiscal Procedures Act for Counties."
1975
17-36-2 Purpose of chapter.
The purpose of this act is to codify and revise the law relating to county fiscal procedures in order to establish uniform accounting, budgeting, and financial reporting procedures for all counties. The act provides for the establishment of uniform procedures for the adoption and administration of fiscal and optional performance budgets.
The act is intended to enable counties to make financial
plans for both current and capital expenditures, to ensure
that executive staffs administer their respective functions
in accordance with adopted budgets, and to provide taxpayers
and investors with information about the financial policies
and administration of the county in which they are interested.
1983
17-36-3 Definitions.
As used in this chapter:
(1) "Accrual basis of accounting" means a method where revenues are recorded when earned and expenditures recorded when they become liabilities notwithstanding that the receipt of the revenue or payment of the expenditure may take place in another accounting period.
(2) "Appropriation" means an allocation of money for a specific purpose.
(3) (a) "Budget" means a plan for financial operations for a fiscal period, embodying estimates for proposed expenditures for given purposes and the means of financing the expenditures.
(b) "Budget" may refer to the budget of a fund for which a budget is required by law, or collectively to the budgets for all those funds.
(4) "Budgetary fund" means a fund for which a budget is required, such as those described in Section 17-36-8 .
(5) "Budget officer" means the county auditor, county clerk, or county executive as provided in Subsection 17-19-19 (1).
(6) "Budget period" means the fiscal period for which a budget is prepared.
(7) "Check" means an order in a specific amount drawn upon the depositary by any authorized officer in accordance with Section 17-19-3 or 17-24-1 .
(8) "Countywide service" means a service provided in both incorporated and unincorporated areas of a county.
(9) "Current period" means the fiscal period in which a budget is prepared and adopted.
(10) "Department" means any functional unit within a fund which carries on a specific activity.
(11) "Encumbrance system" means a method of budgetary control where part of an appropriation is reserved to cover a specific expenditure by charging obligations, such as purchase orders, contracts, or salary commitments to an appropriation account. An expenditure ceases to be an encumbrance when paid or when the actual liability is entered in the books of account.
(12) "Estimated revenue" means any revenue estimated to be received during the budget period in any fund for which a budget is prepared.
(13) "Fiscal period" means the annual or biennial period for recording county fiscal operations.
(14) "Fund" means an independent fiscal and accounting entity comprised of a sum of money or other resources segregated for a specific purpose or objective.
(15) "Fund balance" means the excess of the assets over liabilities, reserves, and contributions, as reflected by its books of account.
(16) "Fund deficit" means the excess of liabilities, reserves, and contributions over its assets, as reflected by its books of account.
(17) "General Fund" means the fund used to account for all receipts, disbursements, assets, liabilities, reserves, fund balances, revenues, and expenditures not required to be accounted for in other funds.
(18) "Interfund loan" means a loan of cash from one fund to another, subject to future repayment; but it does not constitute an expenditure or a use of retained earnings, fund balance, or unappropriated surplus of the lending fund.
(19) "Last completed fiscal period" means the fiscal period next preceding the current period.
(20) "Modified accrual basis of accounting" means a method under which expenditures other than accrued interest on general long-term debt are recorded at the time liabilities are incurred and revenues are recorded when they become measurable and available to finance expenditures of the current period.
(21) "Municipal capital project" means the acquisition, construction, or improvement of capital assets that facilitate providing municipal service.
(22) "Municipal service" means a service not provided on a countywide basis and not accounted for in an enterprise fund, and includes police patrol, fire protection, culinary or irrigation water retail service, water conservation, local parks, sewers, sewage treatment and disposal, cemeteries, garbage and refuse collection, street lighting, airports, planning and zoning, local streets and roads, curb, gutter, and sidewalk maintenance, and ambulance service.
(23) "Retained earnings" means that part of the net earnings retained by an enterprise or internal service fund which is not segregated or reserved for any specific purpose.
(24) "Special fund" means any fund other than the General Fund, such as those described in Section 17-36-6 .
(25) "Unappropriated surplus" means that part of a fund which is not appropriated for an ensuing budget period.
(26) "Warrant" means an order in a specific amount drawn
upon the treasurer by the auditor.
2001
17-36-3.5 Fiscal period - Annual or biennial.
(1) Except as provided in Subsection (2), the fiscal period for each county shall be an annual period beginning on January 1 of each year and ending December 31 of the same calendar year.
(2) (a) Notwithstanding Subsection (1), the legislative body of a county may, by ordinance, adopt for the county a fiscal period that is a biennial period beginning January 1 and ending December 31 of the following calendar year.
(b) Each county adopting an ordinance under Subsection (2)(a) shall separately specify in its budget the amount of ad valorem property tax it intends to levy and collect during both the first half and the second half of the budget period.
(c) Each county that adopts a fiscal period that is a biennial period under Subsection (2)(a) shall:
(i) comply with Sections 59-2-912 through 59-2-926 as if it had adopted a fiscal period that is an annual period; and
(ii) allocate budgeted revenues and expenditures to each of the two annual periods in the biennial budget.
(d) The legislative body of each county that adopts a
fiscal period that is a biennial period under Subsection
(2)(a) shall, within ten days after the adoption of the ordinance
adopting the biennial period, deliver a copy of the ordinance
to the state auditor.
1999
17-36-4 State auditor - Advisory committee - Duties.
(1) The state auditor, with the assistance, advice, and recommendation of the advisory committee, shall:
(a) prescribe a uniform system of fiscal procedures for the several counties;
(b) conduct a constant review and modification of such procedures to improve them;
(c) prepare and supply each county budget officer with suitable budget forms; and
(d) prepare instructional materials, conduct training programs, and render other services deemed necessary to assist counties in implementing the uniform system.
(2) The uniform system of procedure may include reasonable
exceptions and modifications applicable to counties with
a population of 25,000 or less, such population to be determined
by the Utah Population Work Committee. Counties may expand
the uniform system to serve better their needs. Deviations
from or alterations to the basic prescribed classification
system for the identity of funds and accounts should not
be made.
1996
17-36-5 Creation of Citizens and County Officials Advisory Committee.
(1) For the purpose of this act there is created a Citizens and County Officials Advisory Committee appointed by the state auditor composed of the following persons:
(a) five county auditors elected to that specific and exclusive position;
(b) five county treasurers elected to that specific and exclusive position;
(c) two citizens with expertise in the area of local government and the needs and problems of such government;
(d) four additional elected county officers, one of whom shall be from the five largest counties in the state and one of whom shall be from the five smallest counties in the state; and
(e) such other members as the auditor considers appropriate.
(2) (a) Except as required by Subsection (b), the terms of committee members shall be four years each.
(b) Notwithstanding the requirements of Subsection (a), the state auditor shall, at the time of appointment or reappointment, adjust the length of terms to ensure that the terms of committee members are staggered so that approximately half of the committee is appointed every two years.
(3) When a vacancy occurs in the membership for any reason, the replacement shall be appointed for the unexpired term.
(4) (a) (i) Members who are not government employees shall receive no compensation or benefits for their services, but may receive per diem and expenses incurred in the performance of the member's official duties at the rates established by the Division of Finance under Sections 63A-3-106 and 63A-3-107 .
(ii) Members may decline to receive per diem and expenses for their service.
(b) (i) State government officer and employee members who do not receive salary, per diem, or expenses from their agency for their service may receive per diem and expenses incurred in the performance of their official duties from the committee at the rates established by the Division of Finance under Sections 63A-3-106 and 63A-3-107 .
(ii) State government officer and employee members may decline to receive per diem and expenses for their service.
(c) (i) Local government members who do not receive salary, per diem, or expenses from the entity that they represent for their service may receive per diem and expenses incurred in the performance of their official duties at the rates established by the Division of Finance under Sections 63A-3-106 and 63A-3-107 .
(ii) Local government members may decline to receive per diem and expenses for their service.
(5) The advisory committee shall assist, advise, and make
recommendations to the state auditor in the preparation of
a uniform system of county budgeting, accounting, and reporting.
1996
17-36-6 Required funds and accounts.
(1) In its system of accounts, each county shall maintain the following funds or account groups that are appropriate to its needs:
(a) a general fund;
(b) special revenue funds;
(c) debt service funds to account for the retirement of general obligation bonds or other long-term indebtedness including the payment of interest;
(d) capital project funds, as required to account for the application of proceeds from the sale of general obligation bonds or other general long-term debt, or funds derived from other sources, to the specific purposes for which they are authorized;
(e) a separate fund for each utility or enterprise such as an airport fund, a sewer fund, a water fund, or other similar funds;
(f) intragovernmental service funds;
(g) trust and agency funds such as a cemetery perpetual-care fund or a retirement fund;
(h) a separate fund for each special improvement district, which shall be known as a special assessment fund;
(i) a ledger or group of accounts to record the details relating to the general fixed assets of the county;
(j) a ledger or group of accounts to record the details relating to the general obligation bonds or other long-term indebtedness of the county;
(k) municipal services fund as required in Section 17-36-9 ; and
(l) any other funds for special purposes required or established under the uniform system of budgeting, accounting, and reporting.
(2) The county shall classify the funds and account groups
established under the authority of this section according
to the uniform procedures established by this chapter.
1996
17-36-7 Basis of accounting.
The basis of accounting to record transactions by counties
shall be either accrual or modified accrual as prescribed
in the uniform system of budgeting, accounting, and reporting.
1975
17-36-8 Preparation of budgets.
The budget officer of each county shall prepare each budget period, on forms provided pursuant to Section 17-36-4 , a budget for each of the following funds which are included in its system of accounts:
(1) general fund;
(2) special revenue funds;
(3) debt service funds;
(4) capital project funds; and
(5) any other fund or funds for which a budget is required
by the uniform system of budgeting, accounting, and reporting.
1999
17-36-9 Budget - Financial plan - Contents - Municipal services and capital projects funds.
(1) (a) The budget for each fund shall provide a complete financial plan for the budget period and shall contain in tabular form classified by the account titles as required by the uniform system of budgeting, accounting, and reporting:
(i) estimates of all anticipated revenues;
(ii) all appropriations for expenditures; and
(iii) any additional data required by Section 17-36-10 or by the uniform system of budgeting, accounting, and reporting.
(b) The total of appropriated expenditures shall be equal to the total of anticipated revenues.
(2) (a) Each first-, second-, and third-class county that provides municipal-type services under Section 17-34-1 shall:
(i) establish a special revenue fund, "Municipal Services Fund," and a capital projects fund, "Municipal Capital Projects Fund," or establish a special district to provide municipal services; and
(ii) budget appropriations for municipal services and municipal capital projects from these funds.
(b) The Municipal Services Fund is subject to the same budgetary requirements as the county's general fund.
(c) (i) Except as provided in Subsection (2)(c)(ii), the county may deposit revenue derived from any taxes otherwise authorized by law, income derived from the investment of money contained within the municipal services fund and the municipal capital projects fund, the appropriate portion of federal money, and fees collected into a municipal services fund and a municipal capital projects fund.
(ii) The county may not deposit revenue derived from a fee, tax, or other source based upon a countywide assessment or from a countywide service or function into a municipal services fund or a municipal capital projects fund.
(d) The maximum accumulated unappropriated surplus in
the municipal services fund, as determined prior to adoption
of the tentative budget, may not exceed an amount equal to
the total estimated revenues of the current fiscal period.
1999
17-36-10 Preparation of tentative budget.
(1) On or before the first day of the next to last month of every fiscal period, the budget officer shall prepare for the next budget period and file with the governing body a tentative budget for each fund for which a budget is required.
(2) The tentative budget shall set forth in tabular form:
(a) actual revenues and expenditures in the last completed fiscal period;
(b) estimated total revenues and expenditures for the current fiscal period;
(c) the estimated available revenues and expenditures for the ensuing budget period computed by determining:
(i) the estimated expenditure for each fund after review of each departmental budget request;
(ii) (A) the total revenue requirements of the fund;
(B) the part of the total revenue that will be derived from revenue sources other than property tax; and
(C) the part of the total revenue that must be derived from property taxes;
(d) if required by the governing body, actual performance experience to the extent available in work units, unit costs, man hours, and man years for each budgeted fund that includes an appropriation for salaries or wages for the last completed fiscal period and the first eight months of the current fiscal period if the county is on an annual fiscal period, or the first 20 months of the current fiscal period if the county is on a biennial fiscal period, together with the total estimated performance data of like character for the current fiscal period and for the ensuing budget period.
(3) The budget officer may recommend modification of any departmental budget request under Subsection (2)(c)(i) before it is filed with the governing body, if each department head has been given an opportunity to be heard concerning the modification.
(4) Each tentative budget shall contain the estimates of expenditures submitted by any department together with specific work programs and other supportive data as the governing body requests. The tentative budget shall be accompanied by a supplementary estimate of all capital projects or planned capital projects within the budget period and within the next three succeeding years.
(5) (a) Each tentative budget submitted in a county with a population in excess of 25,000 determined pursuant to Section 17-36-4 shall be accompanied by a budget message in explanation of the budget.
(b) The budget message shall contain an outline of the proposed financial policies of the county for the budget period and describe the important features of the budgetary plan. It shall also state the reasons for changes from the previous fiscal period in appropriation and revenue items and explain any major changes in financial policy.
(c) A budget message for counties with a population of less than 25,000 is recommended but not incumbent upon the budget officer.
(6) The tentative budget shall be reviewed, considered,
and tentatively adopted by the governing body in a regular
or special meeting called for that purpose. It may thereafter
be amended or revised by the governing body prior to public
hearings thereon, except that no appropriation required for
debt retirement and interest or reduction, pursuant to Section
17-36-17
, of any deficits which exist may be reduced
below the required minimum.
1999
17-36-11 Tentative budget - Public record prior to adoption.
The tentative budget and all supportive schedules and
data shall be a public record available for inspection during
business hours at the offices of the county clerk or auditor
for at least ten days prior to the public hearing on the
adoption of a final budget.
1979
17-36-12 Notice of budget hearing.
The governing body shall determine the time and place
for the public hearing on the adoption of the budget. Notice
of such hearing shall be published at least seven days before
the hearing in at least one newspaper of general circulation
within the county, if there is such a paper; otherwise, the
hearing shall be published by posting notice in three conspicuous
places within the county.
1979
17-36-13 Public hearing on budget.
At the specified time and place or at any time and place
to which such public hearing may be adjourned, the governing
body shall hold a public hearing on the budget where all
interested persons shall have an opportunity to be heard
for or against the estimates of revenue and expenditures
and performance data or any item in any fund.
1975
17-36-14 Adjustments to tentative budget.
After the public hearing the governing body shall make
final adjustments to the tentative budget as it deems appropriate,
giving due consideration to matters discussed at the hearing.
Nevertheless, there shall be no decrease in the amount appropriated,
as provided in Section
17-36-17
, for reduction of any deficit which exists,
nor shall any budget increase exceed the estimated revenue
for such budget.
1975
17-36-15 Adoption of budget.
On or before the last day of each fiscal period, the governing
body by resolution shall adopt the budget which, subject
to further amendment, shall thereafter be in effect for the
next fiscal period. A copy of the final budget, and of any
subsequent amendment thereof, shall be certified by the budget
officer and filed with the state auditor not later than 30
days after its adoption. A copy, similarly certified, shall
be filed in the office of the budget officer for inspection
by the public during business hours.
1999
17-36-16 Retained earnings - Accumulation - Restrictions - Disbursements.
(1) A county may accumulate retained earnings in any enterprise or internal service fund or a fund balance in any other fund; but with respect to the General Fund, its use shall be restricted to the following purposes:
(a) to provide cash to finance expenditures from the beginning of the budget period until general property taxes, sales taxes, or other revenues are collected;
(b) to provide a fund or reserve to meet emergency expenditures; and
(c) to cover unanticipated deficits for future years.
(2) (a) The maximum accumulated unappropriated surplus in the General Fund, as determined prior to adoption of the tentative budget, may not exceed an amount equal to the greater of:
(i) (A) for a county with a taxable value of $750,000,000 or more and a population of 100,000 or more, 20% of the total revenues of the General Fund for the current fiscal period; or
(B) for any other county, 50% of the total revenues of the General Fund for the current fiscal period; and
(ii) the estimated total revenues from property taxes for the current fiscal period.
(b) Any surplus balance in excess of the above computed maximum shall be included in the estimated revenues of the General Fund budget for the next fiscal period.
(3) Any fund balance exceeding 5% of the total General Fund revenues may be used for budgetary purposes.
(4) (a) A county may appropriate funds from estimated revenue in any budget period to a reserve for capital improvements within any capital improvements fund which has been duly established by ordinance or resolution.
(b) Money in the reserves shall be allowed to accumulate from fiscal period to fiscal period until the accumulated total is sufficient to permit economical expenditure for the specified purposes.
(c) Disbursements from the reserves shall be made only by transfer to a revenue account within a capital improvements fund pursuant to an appropriation for the fund.
(d) Expenditures from the capital improvement budget accounts
shall conform to all requirements of this act as it relates
to the execution and control of budgets.
2003
17-36-17 Appropriations in final budget - Limitations.
(1) The governing body of a county shall not make any appropriation in the final budget of any fund in excess of the estimated expendable revenue of the fund for the budget period.
(2) There shall be included as an item of appropriation
in the budget of each fund for any fiscal period any existing
deficit as of the close of the last completed fiscal period
to the extent of at least 5% of the total revenue of the
fund in the last completed fiscal period or if the deficit
is less than 5% of the total revenue, an amount equal to
the deficit.
1999
17-36-18 Estimated revenue from property tax.
The amount of estimated revenue from property tax required
by the budget shall constitute the basis for determination
of the property tax to be levied for the corresponding tax
year subject to legal limitations.
1975
17-36-19 Encumbrance system.
Each county shall use an encumbrance system or other budgetary
controls to ensure that no expenditure is made for any item
of an appropriation unless there is a sufficient unencumbered
balance in the appropriation and available funds, except
in cases of an emergency as hereinafter provided in Section
17-36-27
.
1983
17-36-20 Purchases or encumbrances by purchasing agent.
All purchases or all encumbrances on behalf of any county
shall be made or incurred only upon an order or approval
of the person duly authorized to act as purchasing agent
for the county, except encumbrances or expenditures directly
investigated and reported by the county auditor and approved
by the governing body. Unless otherwise provided by the governing
body, the budget officer or such officer's agents shall serve
as purchasing agent.
1975
17-36-21 Expenditure limitation.
No officer or employee of a county shall make any expenditure
or encumbrance in excess of the total appropriation for any
department. Any obligation that is contracted by any such
officer or employee in excess of the total departmental appropriation
is the personal obligation of the officer or employee and
is unenforceable against the county.
1975
17-36-22 Transfer of unexpended appropriation balance by department.
With the consent of the budget officer, any department
may transfer any unencumbered or unexpended appropriation
balance or any part from one expenditure account to another
within the department during the budget year, or an excess
expenditure of one or more line items may be permitted; provided,
that the total of all excess expenditures or encumbrances
does not exceed the total unused appropriation within the
department at the close of the budget period.
1999
17-36-23 Transfer of unexpended appropriation balance by governing body.
At the request of the budget officer or upon its own motion,
the governing body may by resolution transfer any unencumbered
or unexpended appropriation balance or part thereof from
one department in a fund to another department within the
same fund; provided that no appropriation for debt retirement
and interest, reduction of deficit, or other appropriation
required by law may be reduced below the required minimum.
1975
17-36-24 Budget appropriation reduction.
The budget appropriation for any department may be reduced,
for any purpose other than to transfer funds to another department,
by resolution of the governing body provided that five days'
notice of the proposed action is given to all members of
the governing body and to the director of the department
affected, and that such director is permitted to be heard
on the proposed reduction. Notice may be waived in writing
by the affected department or by any member of the governing
body.
1975
17-36-25 Budget appropriation increase.
The budget appropriation of any budgetary fund other than
the general fund may be increased at any regular meeting
of the governing body, provided that notice that such action
will be considered is published at least five days before
the meeting in at least one issue of a newspaper of general
circulation in the county, if there is one; otherwise, the
notice may be published by posting it in three conspicuous
places within the county.
1975
17-36-26 Increase in general fund budget.
The budget of the general fund may be increased by resolution of the governing body, only after a duly called hearing shall have been held and all interested parties shall have been given an opportunity to be heard. Notice of such hearing shall be published at least five days before such hearing in at least one issue of a newspaper generally circulated in the county, if there is one; otherwise, the hearing may be published by posting notice in three conspicuous places within the county.
After such public hearing the governing body may amend
the general fund budget as it deems appropriate with due
consideration to matters discussed at the public hearing
and to revised estimates of revenues.
1975
17-36-26.5 Review of second year's budget for biennial budgets.
(1) In a county that has adopted a fiscal period that is a biennial period under Subsection 17-36-3.5 (2), the governing body shall, in a public hearing before December 31 of the first year of the biennial period, review the individual budgets of the funds set forth in Sections 17-36-8 and 17-36-32 for the second year of the biennial period.
(2) In each review under Subsection (1), the governing
body shall follow the procedures of Sections
17-36-12
and
17-36-13
for holding a public hearing.
1999
17-36-27 Emergency expenditures - Deficit.
If the governing body determines that an emergency exists,
such as widespread damage from fire, flood, or earthquake,
and that the expenditure of money in excess of the general
fund budget is necessary, it may make such expenditures and
incur such deficits as reasonably necessary to meet the emergency.
1975
17-36-28 Lapse of appropriations.
All appropriations shall lapse following the close of
the budget period to the extent that they are unexpended
or encumbered.
1999
17-36-29 Special fund ceases - Transfer.
If the necessity to maintain any special fund ceases and
there is a balance in such fund, the governing body shall
authorize the transfer of the balance to the fund balance
account in the General Fund. Any balance which remains in
a special assessment fund and any unrequired balance in a
special improvement guaranty fund shall be treated as provided
in Section
17A-3-341
. Any balance which remains in a capital projects
fund shall be transferred to the appropriate debt service
fund or such other fund as the bond ordinance requires or
to the general fund balance account.
1996
17-36-30 Interfund loans - Acquisition of issued unmatured bonds.
The governing body may (1) authorize interfund loans from
one fund to another at such interest rates and subject to
such terms for repayment as it may prescribe and may (2)
with available cash in any fund, purchase or otherwise acquire
for investment, issued unmatured bonds of the county or of
any county fund.
1975
17-36-31 Tax levy - Amount.
(1) Before June 22 of each year, the county legislative body shall levy a tax on the taxable real and personal property within the county. In its computation of the total levy subject to Sections 59-2-908 and 59-2-911 , it shall determine the requirements for each fund and specify the amount of the levy apportioned to each fund.
(2) The proceeds of the tax apportioned for purposes of the General Fund shall be credited in the General Fund.
(3) The proceeds of the tax apportioned for utility and
other special fund purposes shall be credited to the appropriate
accounts in the utility or other special funds.
1993
17-36-32 Operating and capital budget - Expenditures.
Before or at the time the governing body adopts budgets for the budgetary funds specified in Section 17-36-8 , it shall adopt an "operating and capital budget" for the next fiscal period for each enterprise fund and for any other special nonbudgetary fund for which operating and capital budgets are prescribed by the uniform system of budgeting, accounting, and reporting.
"Operating and capital budget," for purposes of this section, means a plan of financial operation for an enterprise or other special fund embodying estimates of operating and nonoperating resources and expenses and other outlays for a fiscal period. Except as otherwise expressly provided, "budget" or "budgets" and the procedures and controls relating thereto in other sections of this act are not applicable to the "operating and capital budgets" provided in this section.
Operating and capital budgets shall be adopted and administered in the following manner:
(1) On or before the first day of the next to last month of each fiscal period, the budget officer shall prepare for the next fiscal period on forms provided pursuant to Section 17-36-4 , and file with the governing body a tentative operating and capital budget for each enterprise fund and for any other special fund which requires an operating and capital budget.
The tentative operating and capital budget shall be accompanied by a supplementary estimate of all capital projects or planned capital projects within the next fiscal period and within the next succeeding fiscal period.
The budget officer shall prepare all the estimates after review and consultation, if requested, with the concerned department, but thereafter the budget officer has authority to revise any departmental estimate before it is filed with the governing body.
(2) The tentative operating and capital budget shall be reviewed by the governing body at any regular or special meeting called for that purpose. It may make any changes it considers advisable. Prior to the close of the fiscal period, it shall adopt an operating and capital budget for the next fiscal period.
(3) Upon final adoption, the operating and capital budget shall be in effect for the budget period subject to amendment. A copy of the operating and capital budget for each fund shall be certified by the budget officer and made available to the public during business hours in the offices of the county auditor. A copy of the operating and capital budget shall be filed with the state auditor within 30 days after its adoption.
The governing body may during the budget period amend the operating and capital budget of an enterprise or other special fund by resolution. A copy of the operating and capital budget as amended shall be filed with the state auditor.
(4) Any expenditure from an operating and capital budget
shall conform to the requirements for budgets specified by
Sections
17-36-20
,
17-36-22
,
17-36-23
, and
17-36-24
.
1999
17-36-34 Special assessment.
Money received by the county treasurer from any special
assessment shall be applied towards payment of the improvement
for which the assessment was approved. Such money shall be
used exclusively for the payment of the principal and interest
on the bonds or other indebtedness incurred to finance such
improvements, except as provided in Section
17-36-29
.
1975
17-36-35 County officials - Profit from public funds.
If the governing body receives evidence that a county
official is profiting from public money or uses it for any
unauthorized purpose, the matter shall be promptly referred
to the county attorney or district attorney for appropriate
action. If convicted for any such offense, the county official
shall immediately forfeit his office.
1996
17-36-36 Financial statements.
The budget officer shall present to the governing body the following financial statements prepared in the manner prescribed by the uniform system of budgeting, accounting, and reporting:
(1) A summary of cash receipts and disbursements for each fund or group of funds and for each department within each fund reportable at the end of each month showing the cash and invested balance at the beginning of the period, the total receipts collected during the period, the total disbursements made during the period and the cash and invested balance at the end of the period.
(2) Not less than once each quarter or more often if requested by the governing body, a condensed statement of revenues and expenditures and comparison with the budget of the general fund and the allotments thereof, as reflected by the books of account.
(3) A comparative quarterly income and expense statement for each enterprise fund showing a comparative analysis between the operations of such fund for the current fiscal reporting period and the same period in the previous year.
(4) A condensed statement of the operating and capital budget of each enterprise fund showing revenues and expenses and balances compared with the budget for any period requested by the governing body or required by the uniform system of budgeting, accounting and reporting.
(5) Any other statements of operations or reports on financial condition as the governing body or the uniform system of budgeting, accounting, and reporting may require.
All financial statements made pursuant to this section
shall be open for public inspection during regular business
hours.
1983
17-36-37 Budget officer - Annual financial statement - Contents.
(1) The budget officer of each county, within 180 days after the close of each fiscal period or, for a county that has adopted a fiscal period that is a biennial period, within 180 days after both the midpoint and the close of the fiscal period, except as provided by Section 17-36-38 , shall prepare and make available to the governing body an annual financial report which shall contain:
(a) a statement of revenues and expenditures and a comparison with the budget of the general fund, similar statements of all other funds for which budgets are required, and statements of revenues and expenditures or of income and expense, as the case may be, of all other operating funds of the county;
(b) a balance sheet of each fund and a combined balance sheet of all funds as of:
(i) for a county that has adopted a fiscal period that is a biennial period, the midpoint and the close of the fiscal period; and
(ii) for each other county, the close of the fiscal period; or
(c) any other reports the governing body may require, including work performance data, tax levies, taxable values, details of bonded indebtedness, and historical facts of interest to the governing body and the public.
(2) Copies of the annual report shall be furnished to
the state auditor and made a matter of public record in the
office of the budget officer.
1999
17-36-38 Presentation of annual report by independent auditor.
The annual report required by Section
17-36-37
may be satisfied by a county by the presentation
of the report of the independent auditor on the results of
operations for the year and financial condition at the midpoint
of the fiscal period or at the close of the fiscal period
if it is prepared in conformity with the uniform system of
budgeting, accounting, and reporting.
1999
17-36-39 Independent audits.
Independent audits are required for all counties as provided
in Title 51, Chapter 2.
1975
17-36-40 Notice that audit complete.
Within ten days after the receipt of the audit report
furnished by the independent auditor, the county auditor
shall prepare and publish at least twice in a newspaper of
general circulation within the county, a notice to the public
that the county audit is complete. A copy may be inspected
at the office of the county auditor.
1983
17-36-41 Analysis and evaluation of accounting practices and systems by state auditor - Regional accounting services.
(1) The state auditor shall analyze and evaluate the accounting practices and systems used by the counties and provide advice and consultation to them in improving and updating their practices and systems.
(2) Any county or group or association of counties may
by agreement pursuant to the Interlocal Co-operation Act
provide accounting services upon a regional basis for other
counties or other local governmental units. The state auditor
shall evaluate the county or other organization's ability
to provide such service and shall periodically review the
internal controls maintained by such a county or organization.
1983
17-36-42 Analysis and evaluation of practices of selected counties by state auditor.
The state auditor shall also continue to analyze and evaluate
the budgeting and reporting practices and experiences of
selected counties and make such information available to
other counties.
1983
17-36-43 Financial administration ordinance - Purposes.
The county legislative body, after consultation with the county auditor, may adopt a financial administration ordinance authorizing the county auditor, or appointed administrator in the case of county operated hospitals or mental health districts 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 county-approved
contracts and capital expenditures which are referenced in
the budget document and approved by an appropriation resolution
adopted for the current fiscal year.
1993
17-36-44 Financial administration ordinance - Required provisions.
The financial administration ordinance, adopted pursuant to Section 17-36-43 , shall provide:
(1) a maximum amount over which purchases may not be made without the approval of the county executive;
(2) that the financial officer be bonded for a reasonable amount; and
(3) any other provisions the county legislative body considers
advisable.
1994
17-36-45 Internal control structure.
(1) Each county legislative body shall, with the advice and assistance of the county auditor and county treasurer, implement an internal control structure to ensure, on a reasonable basis, that all valid financial transactions of the county are identified and recorded accurately and timely. The objectives of the internal control structure shall be to ensure:
(a) the proper authorization of transactions and activities;
(b) the appropriate segregation of:
(i) the duty to authorize transactions;
(ii) the duty to record transactions; and
(iii) the duty to maintain custody of assets;
(c) the design and use of adequate documents and records to ensure the proper recording of events;
(d) adequate safeguards over access to and use of assets and records; and
(e) independent checks on performance and proper valuation of recorded amounts.
(2) The state auditor shall evaluate procedures implemented
to effectuate this section and shall provide advice and consultation
in approving and updating these procedures.
1996
17-36-46 Reserve fund for capital improvements - Creation - Purpose - Limitation.
(1) The legislative body of any county may establish and maintain, by ordinance, a cumulative reserve fund to be accumulated by levy for the purpose of financing the purchase of real property and the cost of planning, constructing or rehabilitating public buildings or other public works and capital improvements.
(2) (a) Before a reserve fund under Subsection (1) may be established, the county legislative body shall designate by ordinance the specific purpose for which the fund is established.
(b) Except as provided in Section
17-36-50
, all funds in a reserve fund under Subsection
(1) shall be expended for the designated purposes.
2000
17-36-47 Reserve fund for capital improvements - Estimate of amount required - Tax levy - Accumulation from year to year - Restriction on use.
(1) Subject to Subsection (4) the legislative body of a county that has established a reserve fund under Section 17-36-46 may:
(a) include in the annual budget or estimate of amounts required to meet the public expenses of the county for the ensuing year such sum as it considers necessary for the uses and purposes of the fund; and
(b) include those amounts in the annual tax levy of the county.
(2) Subject to Subsection (4), the moneys in the fund shall be allowed to accumulate from year to year until the county legislative body determines to spend any money in the fund for the purpose specified.
(3) Subject to Subsection (4), money in the fund at the end of a fiscal year shall remain in the fund as surplus available for future use, and may not be transferred to any other fund or used for any other purpose.
(4) The amount of money in a reserve fund established
under Section
17-36-46
may not exceed .6% of the taxable value of
the county.
2000
17-36-48 Reserve fund for capital improvements - Transfer to fund of unencumbered surplus county funds.
At any time after the creation of a reserve fund under
Section
17-36-46
, the county legislative body may transfer to
the fund any unencumbered surplus county funds remaining
at the end of a fiscal year.
2000
17-36-49 Reserve fund for capital improvements - Investment - Interest and income.
(1) All moneys belonging to a reserve fund created under Section 17-36-46 shall be invested in such securities as are legal for other funds of the county.
(2) The interest and income from the investments shall
be a part of the fund.
2000
17-36-50 Reserve fund for capital improvements - Use for projects other than originally specified - Special election.
(1) The legislative body of any county may submit the proposition of using funds in a reserve fund established under Section 17-36-46 for projects other than originally specified to the electors of the county at a special election if the projects are for the purposes set forth in Section 17-36-46 .
(2) If a proposition under Subsection (1) is proposed,
the county legislative body shall fix a time and place for
a special election on the proposition, to be held as provided
by law.
2000
17-36-51 Establishment of tax stability and trust fund - Increase in tax levy.
(1) (a) Notwithstanding anything to the contrary contained in statute, the legislative body of any county may by ordinance establish and maintain a tax stability and trust fund, for the purpose of preserving funds during years with favorable tax revenues for use during years with less favorable tax revenues.
(b) Each fund under Subsection (1)(a) shall be subject to all of the limitations and restrictions imposed by this section and Sections 17-36-52 and 17-36-53.
(c) The principal of the fund shall consist of all sums transferred to it in accordance with Subsection (2) and interest or other income retained in the fund under Subsection 17-36-52 (2).
(2) After establishing a tax stability and trust fund
as provided in Subsection (1), the legislative body, in establishing
the levy for the property tax levied by the county under
Section
59-2-908
, may establish the levy at a level not to exceed
.0001 per dollar of taxable value of taxable property increase
per year that will permit the county to receive during that
fiscal year sums in excess of what may be required to provide
for the purposes of the county. Any excess sums so received
are to be transferred from the General Fund of the county
into the tax stability and trust fund.
2000
17-36-52 Tax stability and trust fund - Deposit or investment of funds - Use of interest or other income.
(1) All amounts in the tax stability and trust fund established by a county under Section 17-36-51 may be deposited or invested as provided in Section 51-7-11 . These amounts may also be transferred by the county treasurer to the state treasurer under Section 51-7-5 for the treasurer's management and control under Title 51, Chapter 7, State Money Management Act.
(2) The interest or other income realized from amounts
in the tax stability and trust fund shall be returned to
the general fund of the county during the fiscal year in
which the income or interest is paid to the extent the interest
or income is required by the county to provide for its purposes
during that fiscal year. Any amounts so returned may be used
for all purposes as other amounts in such general fund. Any
interest or income not so returned to the county's general
fund shall be added to the principal of that county's tax
stability and trust fund.
2000
17-36-53 Tax stability and trust fund - Amount in fund limited - Disposition of excess.
(1) The total amount in a county's tax stability and trust fund established under Section 17-36-51 shall be limited to the percentage of the total taxable value of property in that county not to exceed the limits provided in the following schedule: Total Taxable ValueFund Limitsbut not to Percentage of exceed: Taxable Value Less than $500,000,000 1.6%$5,000,000 From 500,000,000 to 1,500,000,000 1.0% 7,500,000 Over 1,500,000,000 .5%15,000,000
(2) If any excess occurs in the tax stability and trust fund over the percentage or maximum dollar amounts specified in Subsection (1), this excess shall be transferred to the general fund of the county and may be used for all purposes as other amounts in the general fund are used.
(3) If any excess in the fund exists because of a decrease
in total taxable value, that excess may remain in the fund,
but if the excess amount in the fund is decreased below the
limitations of the fund for any reason, the fund limitations
established under Subsection (1) apply.
2000
17-36-54 Tax stability and trust fund - Use of principal - Determination of necessity - Election.
If the legislative body of a county that has established
a tax stability and trust fund under Section
17-36-51
determines that it is necessary for purposes
of that county to use any portion of the principal of the
fund, the county legislative body shall submit this proposition
to the electorate of that county in a special election called
and held in the manner provided for in Title 11, Chapter
14, Utah Municipal Bond Act, for the holding of bond elections.
If the proposition is approved at this special election by
a majority of the qualified electors of the county voting
at the election, then that portion of the principal of the
fund covered by the proposition may be transferred to the
county's general fund for use for purposes of that county.
2000
