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UTAH STATUTES AND CODES
10-6-131 - Transfer of balances in special funds.
10-6-131. Transfer of balances in special funds.
Whenever the necessity for maintaining any special fund of a city has ceased to exist anda balance remains in the fund, the governing body shall authorize the transfer of the balance tothe fund balance account in the general fund of the city, except that:
(1) Any balance remaining in a special assessment fund and any unrequired balance in itsspecial improvements guaranty fund shall be treated in the manner provided in Sections11-42-413 and 11-42-701;
(2) Any balance remaining in a capital improvements or capital projects fund shall betransferred to the appropriate debt service fund or other fund as the bond ordinance may requireand otherwise to the fund balance account in the general fund;
(3) Whenever any balance held in a trust fund for a specific purpose, other than acemetery perpetual care trust fund, is to be transferred because its original purpose or restrictionhas ceased to exist, a public hearing shall be held in the manner provided in Sections 10-6-113and 10-6-114. The published notice shall invite those persons who contributed to the fund toappear at the hearing. If the governing body determines the fund balance amounts are refundableto the original contributors, a 30 day period following the hearing shall be allowed for personshaving an interest in the fund to file with the governing body a verified claim only for the amountof each claimant's contributions. Any claim not so filed shall be forever barred. Any balanceremaining, after refunds to eligible contributors, shall be transferred to the fund balance accountin the general fund of the city; and
(4) Whenever the governing body decides, in conformity with applicable laws andordinances, that the need for continued maintenance of its cemetery perpetual care trust fund nolonger exists, it may transfer the balance in such fund to the capital improvements fund forexpenditure for land, buildings and major improvements to be used exclusively for cemeterypurposes.
Whenever the necessity for maintaining any special fund of a city has ceased to exist anda balance remains in the fund, the governing body shall authorize the transfer of the balance tothe fund balance account in the general fund of the city, except that:
(1) Any balance remaining in a special assessment fund and any unrequired balance in itsspecial improvements guaranty fund shall be treated in the manner provided in Sections11-42-413 and 11-42-701;
(2) Any balance remaining in a capital improvements or capital projects fund shall betransferred to the appropriate debt service fund or other fund as the bond ordinance may requireand otherwise to the fund balance account in the general fund;
(3) Whenever any balance held in a trust fund for a specific purpose, other than acemetery perpetual care trust fund, is to be transferred because its original purpose or restrictionhas ceased to exist, a public hearing shall be held in the manner provided in Sections 10-6-113and 10-6-114. The published notice shall invite those persons who contributed to the fund toappear at the hearing. If the governing body determines the fund balance amounts are refundableto the original contributors, a 30 day period following the hearing shall be allowed for personshaving an interest in the fund to file with the governing body a verified claim only for the amountof each claimant's contributions. Any claim not so filed shall be forever barred. Any balanceremaining, after refunds to eligible contributors, shall be transferred to the fund balance accountin the general fund of the city; and
(4) Whenever the governing body decides, in conformity with applicable laws andordinances, that the need for continued maintenance of its cemetery perpetual care trust fund nolonger exists, it may transfer the balance in such fund to the capital improvements fund forexpenditure for land, buildings and major improvements to be used exclusively for cemeterypurposes.
Amended by Chapter 329, 2007 General Session
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