10-6-102 - Legislative intent -- Purpose of chapter.
10-6-102. Legislative intent -- Purpose of chapter.
This chapter is intended to provide uniform accounting, budgeting, and financial reportingprocedures for cities. It is the purpose of this chapter to enable cities to make financial plans forboth current and capital expenditures, to insure that their executive staffs administer theirrespective functions in accordance with adopted budgets, to provide the public and investors withinformation about the financial policies and administration of cities, to provide for the optionaluse of performance budgeting and related accounting and reporting procedures, and to enablelarger cities to evaluate and measure operating performance and provide data comparable withother cities.
Enacted by Chapter 26, 1979 General Session