Terms Used In Utah Code 17B-1-614

• Budget: means a plan of financial operations for a fiscal year which embodies estimates of proposed expenditures for given purposes and the proposed means of financing them, and may refer to the budget of a particular fund for which a budget is required by law or it may refer collectively to the budgets for all such funds. See Utah Code 17B-1-601
• Budget officer: means the person appointed by the special district board of trustees to prepare the budget for the district. See Utah Code 17B-1-601
• Fiscal year: means the annual period for accounting for fiscal operations in each district. See Utah Code 17B-1-601
• Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
• Fund: has the meaning given under generally accepted accounting principles as reflected in the Uniform Accounting Manual for Special Districts. See Utah Code 17B-1-601
• Special district: means a limited purpose local government entity, as described in Section 17B-1-103, that operates under, is subject to, and has the powers described in: