Budget: means a plan for financial operations for a fiscal period, embodying estimates for proposed expenditures for given purposes and the means of financing the expenditures. See Utah Code 17-36-3
Finance officer: means :
(a)
the county auditor or the person selected to provide accounting services for the county in accordance with Section 17-19a-205; or
(b)
notwithstanding Subsection (13)(a), for the purposes of preparing a tentative budget in a county operating under a county executive-council form of county government, the county executive. See Utah Code 17-36-3
State: when applied to the different parts of the United States, includes a state, district, or territory of the United States. See Utah Code 68-3-12.5
(a)
prescribe a uniform system of fiscal procedures for the several counties;
(b)
conduct a constant review and modification of such procedures to improve them;
(c)
prepare and supply each county finance officer with suitable budget forms; and
(d)
prepare instructional materials, conduct training programs, and render other services deemed necessary to assist counties in implementing the uniform system.
(2)
The uniform system of procedure may include reasonable exceptions and modifications applicable to counties with a population of 25,000 or less, such population to be determined by the Utah Population Committee. Counties may expand the uniform system to serve better their needs. Deviations from or alterations to the basic prescribed classification system for the identity of funds and accounts should not be made.
