BUDGET UCA ALL Determine that a budget was approved before the start of the budget Towns: year and that the budget presented to the public and governing body Cities: contained the required financial information. (EXCEPTION When – the entity is proposing a property tax increase, the budget may be Districts: approved subsequent to the start of the budget year. See applicable LEAs: law.) Interlocal: & A budget should be prepared for all funds, be in tabular form, and contain the following information: Actual revenues and expenditures from the last completed fiscal period. Budget estimates for the current fiscal period. Estimated total revenues and expenditures for the current fiscal period. Ensure that the entity provided the required 7-day notice for its UCA M, D, & IL Towns: original and final budget adoption hearing by reviewing proof of the notice. thru 108 Cities: , , Districts: thru 607, 609 Interlocals: Examine the entity’s records and financial reports and determine UCA ALL Towns: whether the total expenditures by department stayed within the amounts appropriated in the final adopted budget. Cities: Districts: LEAs: Interlocals: MEETINGS Select and obtain the agenda and meeting minutes for two public meetings held during the engagement year and perform the following: Determine that the entity gave proper notice of the meeting at UCA ALL least 24 hours before each meeting by posting the notice on the Utah Public Notice Website. UCA ALL Determine that the agenda was reasonably specific to enable lay persons to understand the topics to be discussed. Determine if the public body took any final actions on a topic in UCA ALL the meeting that was not listed under an agenda item.
UCA Towns: Cities: Districts: LEAs: Interlocal: & ALL BUDGET Determine that a budget was approved before the start of the budget year and that the budget presented to the public and governing body contained the required financial information. (EXCEPTION – When the entity is proposing a property tax increase, the budget may be approved subsequent to the start of the budget year. See applicable law.) A budget should be prepared for all funds, be in tabular form, and contain the following information: Actual revenues and expenditures from the last completed fiscal period. Budget estimates for the current fiscal period. Estimated total revenues and expenditures for the current fiscal period. UCA Towns: thru 108 Cities: , , Districts: thru 607, 609 Interlocals: M, D, & IL Ensure that the entity provided the required 7-day notice for its original and final budget adoption hearing by reviewing proof of the notice. UCA Towns: Cities: Districts: LEAs: Interlocals: ALL Examine the entity’s records and financial reports and determine whether the total expenditures by department stayed within the amounts appropriated in the final adopted budget. MEETINGS Select and obtain the agenda and meeting minutes for two public meetings held during the engagement year and perform the following: UCA ALL Determine that the entity gave proper notice of the meeting at least 24 hours before each meeting by posting the notice on the Utah Public Notice Website. UCA ALL Determine that the agenda was reasonably specific to enable lay persons to understand the topics to be discussed. UCA ALL Determine if the public body took any final actions on a topic in the meeting that was not listed under an agenda item.
2015-Guide-for-AUP-for-Local-Govs.docx