(1)  If the town council determines that an emergency exists, such as widespread damage from fire, flood, or earthquake, and that the emergency necessitates the expenditure of money in excess of the budget of the town general fund, the council may amend the budget and authorize expenditures that are reasonably necessary to meet the emergency.

Terms Used In Utah Code 10-5-118

  • Fund: is a s defined by the Governmental Accounting Standards Board as reflected in the Uniform Accounting Manual for All Local Governments prepared by the Office of the Utah State Auditor. See Utah Code 10-5-102.5
  • Town: means a municipality classified by population as a town under Section 10-2-301. See Utah Code 10-1-104
(2)  Except to the extent provided for in 6, a town council may not expend money in the town’s local fund for an emergency, if the town creates a local fund under 6.

Amended by Chapter 176, 2014 General Session

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