The finance officer of each county shall prepare each budget period, in a format provided pursuant to Section 17-36-4, a tentative budget for each of the following funds which are included in the county’s system of accounts:

(1)  county general fund;

Terms Used In Utah Code 17-36-8

  • 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
  • Fund: means an independent fiscal and accounting entity comprised of a sum of money or other resources segregated for a specific purpose or objective. See Utah Code 17-36-3
  • General fund: is a s defined by the Governmental Accounting Standards Board as reflected in the Uniform Accounting Manual for All Local Governments prepared by the Office of the Utah State Auditor. See Utah Code 17-36-3
    • (2)  special revenue funds;

    (3)  debt service funds;

    (4)  capital project funds; and

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

    Amended by Chapter 288, 2022 General Session

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