Utah § 11-13-506 Budget required for certain funds -- Capital projects fund.

Utah Statutes

§ 11-13-506 — Budget required for certain funds -- Capital projects fund.

Utah § 11-13-506

Title 11Cities, Counties, and Local Taxing Units

Ch. 11-13Interlocal Cooperation Act

Part 11-13-5Fiscal Procedures for Interlocal Entities

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Bluebook

Utah Code Ann. § 11-13-506 (2026).

Text

(1)The budget officer shall prepare for each budget year a budget, subject to Section 11-13-507, for each of the following funds, to the extent applicable:

(1)(a) the general fund;

(1)(b) each special revenue fund, as that term is used in generally accepted accounting principles;

(1)(c) each debt service fund, as that term is used in generally accepted accounting principles;

(1)(d) each capital projects fund, as that term is used in generally accepted accounting principles;

(1)(e) each proprietary fund in accordance with Section 11-13-524; and

(1)(f) if the interlocal entity has a local fund, as defined in Section 53-2a-602, the local fund.

(2)(2)(a) A major capital improvement financed by general obligation bonds, capital grants, or interfund transfers shall use a capital projects fund

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(1) The budget officer shall prepare for each budget year a budget, subject to Section 11-13-507, for each of the following funds, to the extent applicable:

(1)(a) the general fund;
(1)(b) each special revenue fund, as that term is used in generally accepted accounting principles;
(1)(c) each debt service fund, as that term is used in generally accepted accounting principles;
(1)(d) each capital projects fund, as that term is used in generally accepted accounting principles;
(1)(e) each proprietary fund in accordance with Section 11-13-524; and
(1)(f) if the interlocal entity has a local fund, as defined in Section 53-2a-602, the local fund.
(2) (2)(a) A major capital improvement financed by general obligation bonds, capital grants, or interfund transfers shall use a capital projects fund budget unless the improvement financed is to be used for proprietary type activities.
(2)(b) The interlocal entity shall prepare a separate budget for the term of a capital improvement described in Subsection (2)(a) as well as the annual budget required under Subsection (1).