Examine the entity’s records and financial reports and determine UCA ALL whether the total expenditures by department stayed within the amounts appropriated in the final adopted budget. Cities: Districts: LEAs: Interlocals: UCA M, D & IL FUND BALANCES Towns: Deficit Fund Balances: Cities: For any fund that has a deficit fund balance in the year under review, Districts: determine whether the entity included in the subsequent budget year Interlocals: an appropriation to retire the deficit of an amount equal to or greater than 5% of the fund’s total actual revenue of the year under review. General Fund Balance Limitations: UCA M, D & IL Cities: Municipalities: Determine whether the entity's unrestricted Towns: (committed, assigned, and unassigned) general fund balance did not UCA exceed 25% for cities or 75% for towns of the total revenue of the Districts: general fund for the engagement year. Interlocals: Special and Local Service Districts and Interlocal Entities: The maximum unrestricted (committed, assigned, and unassigned) fund balance is restricted to the greater of: 100% of the current year’s property tax; or 25% of the total general fund revenues, if the annual general fund budget is greater than $100,000; or 50% of the total general fund revenues, if the annual general fund budget is equal to or less than $100,000. TRAINING Through inquiry with officials of the entity and observation of meeting agendas, certificates or other relevant evidence, determine whether the following training has occurred as applicable: Open and public meetings UCA 52-4 requires that the presiding – UCA ALL officer of a governing body ensure that members of the governing body are provided with annual training on the requirements of open and public meetings. GRAMA UCA 63G-2-108 requires that the entity’s designated UCA ALL – records officer shall annually complete an online training course on the requirements of GRAMA.
UCA 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. UCA Towns: Cities: Districts: Interlocals: M, D & IL FUND BALANCES Deficit Fund Balances: For any fund that has a deficit fund balance in the year under review, determine whether the entity included in the subsequent budget year an appropriation to retire the deficit of an amount equal to or greater than 5% of the fund’s total actual revenue of the year under review. UCA Cities: Towns: UCA Districts: Interlocals: M, D & IL General Fund Balance Limitations: Municipalities: Determine whether the entity's unrestricted (committed, assigned, and unassigned) general fund balance did not exceed 25% for cities or 75% for towns of the total revenue of the general fund for the engagement year. Special and Local Service Districts and Interlocal Entities: The maximum unrestricted (committed, assigned, and unassigned) fund balance is restricted to the greater of: 100% of the current year’s property tax; or 25% of the total general fund revenues, if the annual general fund budget is greater than $100,000; or 50% of the total general fund revenues, if the annual general fund budget is equal to or less than $100,000. UCA ALL TRAINING Through inquiry with officials of the entity and observation of meeting agendas, certificates or other relevant evidence, determine whether the following training has occurred as applicable: Open and public meetings – UCA 52-4 requires that the presiding officer of a governing body ensure that members of the governing body are provided with annual training on the requirements of open and public meetings. UCA ALL GRAMA – UCA 63G-2-108 requires that the entity’s designated records officer shall annually complete an online training course on the requirements of GRAMA.
2016-Guide-for-AUP-for-Local-Govs.docx