Utah Administrative Code
Topic - Transportation
Title R926 - Program Development
Rule R926-3 - Class B and Class C Road Funds
Section R926-3-3 - Requirements and Procedures for Expenditure of Funds
Universal Citation: UT Admin Code R 926-3-3
Current through Bulletin 2024-06, March 15, 2024
(1) Expenditure of Funds, Generally. Local highway authorities may only spend class B or class C road funds in accordance with the requirements of applicable state law, federal law, and Rule R926-3.
(a) Local highway authorities may spend class
B or C road funds to design, construct, or maintain eligible class B or class C
roads and related facilities and to maintain class D roads.
(b) Local highway authorities may use class B
or class C road funds to purchase equipment and machinery to construct and
maintain class B or class C roads and related facilities.
(c) Local highway authorities may allow class
B or class C road funds to accumulate until sufficient funds are available for
more extensive road projects by investing the funds in accordance with Title
51, Chapter 7, State Money Management Act. Local highway authorities shall
credit interest earned on their invested class B or class C road funds to their
class B or class C road fund accounts.
(d) When Local highway authorities accept an
allocation of class B or class C road funds, they agree to use the funds
according to applicable law. If a local highway authority fails to comply with
applicable law regarding using class B or class C road funds, the local highway
authority has breached the agreement and has violated Rule R926-3.
(e) If a local highway authority fails to
comply with applicable law regarding the use of class B or class C road funds,
the Department has the authority to withhold future allocations of class B or
class C funds until the local highway authority demonstrates that it has
complied with applicable law, including Rule R926-3.
(2) Accounting, Annual Audits, and Reports.
(a) Local highway authorities shall follow
the requirements of Title 51, Chapter 2a, Accounting Reports from Political
Subdivisions, Interlocal Organizations, and Other Local Entities Act.
(b) Local highway authorities that receive
class B or class C road funds shall cause an audit, review, compilation, or
fiscal report to be made by a competent certified public accountant of their
accounts through which class B or class C road funds are received and spent at
least once annually.
(c) Local
highway authorities shall provide access to reports generated by annual audits,
reviews, compilations, or fiscal reports required by Subsection
R926-3-3(2)(a)
to the Department within six months of the close of their fiscal
year.
(d) Local highway authorities
shall annually provide the Department with access to sufficiently detailed
information to show which projects and roads are utilizing class B or class C
road funds.
(e) If a local
authority performs work by force account as authorized in Section
72-6-109, the local highway
authority shall account for the costs of the project following Section
72-6-109.
Disclaimer: These regulations may not be the most recent version. Utah may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.