Utah § 17B-1-701 Definitions.

Utah Statutes

§ 17B-1-701 — Definitions.

Utah § 17B-1-701

Title 17BLimited Purpose Local Government Entities - Special Districts

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

Part 17B-1-7Special District Budgets and Audit Reports

This text of Utah § 17B-1-701 (Definitions.) 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-1-701 (2026).

Text

As used in this part:

(1)"Audit reports" means the reports of any independent audit of the district performed by:

(1)(a) an independent auditor as required by Title 51, Chapter 2a, Accounting Reports from Political Subdivisions, Interlocal Organizations, and Other Local Entities Act;

(1)(b) the state auditor; or

(1)(c) the legislative auditor.

(2)"Board" means the special district board of trustees.

(3)"Budget" means a plan of financial operations for a fiscal year that includes:

(3)(a) estimates of proposed expenditures for given purposes and the proposed means of financing them;

(3)(b) the source and amount of estimated revenue for the district for the fiscal year;

(3)(c) fund balance in each fund at the beginning of the fiscal year and the projected fund balance for each fund at th

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As used in this part:
(1) "Audit reports" means the reports of any independent audit of the district performed by:

(1)(a) an independent auditor as required by Title 51, Chapter 2a, Accounting Reports from Political Subdivisions, Interlocal Organizations, and Other Local Entities Act;
(1)(b) the state auditor; or
(1)(c) the legislative auditor.
(2) "Board" means the special district board of trustees.
(3) "Budget" means a plan of financial operations for a fiscal year that includes:

(3)(a) estimates of proposed expenditures for given purposes and the proposed means of financing them;
(3)(b) the source and amount of estimated revenue for the district for the fiscal year;
(3)(c) fund balance in each fund at the beginning of the fiscal year and the projected fund balance for each fund at the end of the fiscal year; and
(3)(d) capital projects or budgets for proposed construction or improvement to capital facilities within the district.
(4) "Constituent entity" means any county, city, or town that levies property taxes within the boundaries of the district.
(5) (5)(a) "Customer agencies" means those governmental entities, except school districts, institutions of higher education, and federal government agencies that purchase or obtain services from the special district.
(5)(b) "Customer agencies" for purposes of state agencies means the state auditor.