Utah Code 10-6-158. Financial administration ordinance — Adoption — Purpose
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The governing body under the council-mayor optional form of government shall, and the governing body of any other city may, adopt a financial administration ordinance, which would, with appropriate budgetary controls, authorize the mayor, director of finance, or other official approved by the council, to act as the financial officer for the purpose of approving:
(1) payroll checks, if the checks are prepared in accordance with a salary schedule established in a personnel ordinance or resolution; or
Terms Used In Utah Code 10-6-158
- Budget: means a plan of financial operations for a fiscal period which embodies estimates of proposed expenditures for given purposes and the proposed means of financing them. See Utah Code 10-6-106
- City: means a municipality that is classified by population as a city of the first class, a city of the second class, a city of the third class, a city of the fourth class, or a city of the fifth class, under Section
10-2-301 . See Utah Code 10-1-104 - Financial officer: means the mayor in the council-mayor optional form of government or the city official as authorized by Section 10-6-158. See Utah Code 10-6-106
- Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
- Governing body: means a city council, or city commission, as the case may be, but the authority to make any appointment to any position created by this chapter is vested in the mayor in the council-mayor optional form of government. See Utah Code 10-6-106
- Utility: means a utility owned by a city, in whole or in part, that provides electricity, gas, water, or sewer, or any combination of them. See Utah Code 10-6-106
(2) routine expenditures, such as utility bills, payroll-related expenses, supplies, materials, and payments on city-approved contracts and capital expenditures which were referenced in the budget document and approved by an appropriation resolution adopted for the current fiscal year.