Utah Statutes

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

Utah·Title 17B Limited Purpose Local Government Entities - Special Districts·Ch. 17B-1 Provisions Applicable to All Special Districts·Part 17B-1-6 Fiscal Procedures for Special Districts
(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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Utah § 17B-1-605 (Budget required for certain funds -- Capital projects fund.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Legislative History

Amended by Chapter 15, 2023 General Session

Nearby Sections

15
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