Utah § 17B-1-605 Budget required for certain funds -- Capital projects fund.

Utah Statutes

§ 17B-1-605 — Budget required for certain funds -- Capital projects fund.

Utah § 17B-1-605

Title 17BLimited Purpose Local Government Entities - Special Districts

Ch. 17B-1Provisions Applicable to All Special Districts

Part 17B-1-6Fiscal Procedures for Special Districts

This text of Utah § 17B-1-605 (Budget required for certain funds -- Capital projects fund.) is published on Counsel Stack Legal Research, covering Utah primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Utah Code Ann. § 17B-1-605 (2026).

Text

(1)The budget officer of each special district shall prepare for each budget year a budget for each of the following funds:

(1)(a) the General Fund;

(1)(b) special revenue funds;

(1)(c) debt service funds;

(1)(d) capital projects funds;

(1)(e) proprietary funds, in accordance with Section 17B-1-629;

(1)(f) if the special district has a local fund, as defined in Section 53-2a-602, the local fund; and

(1)(g) any other fund or funds for which a budget is required by the uniform system of budgeting, accounting, and reporting.

(2)(2)(a) Major capital improvements financed by general obligation bonds, capital grants, or interfund transfers shall use a capital projects fund budget unless the improvements financed are to be used for proprietary type activities.

(2)(b) The special district shall

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(1) The budget officer of each special district shall prepare for each budget year a budget for each of the following funds:

(1)(a) the General Fund;
(1)(b) special revenue funds;
(1)(c) debt service funds;
(1)(d) capital projects funds;
(1)(e) proprietary funds, in accordance with Section 17B-1-629;
(1)(f) if the special district has a local fund, as defined in Section 53-2a-602, the local fund; and
(1)(g) any other fund or funds for which a budget is required by the uniform system of budgeting, accounting, and reporting.
(2) (2)(a) Major capital improvements financed by general obligation bonds, capital grants, or interfund transfers shall use a capital projects fund budget unless the improvements financed are to be used for proprietary type activities.
(2)(b) The special district shall prepare a separate budget for the term of the projects as well as the annual budget required under Subsection (1).