“Audit reports” means the reports of any independent audit of the district performed by:
Terms Used In Utah Code 17B-1-701
Board: means the special district board of trustees. See Utah Code 17B-1-701
City: includes , depending on population, a metro township as defined in Section 10-3c-102. See Utah Code 68-3-12.5
facilities: includes any structure, building, system, land, water right, water, or other real or personal property required to provide a service that a special district is authorized to provide, including any related or appurtenant easement or right-of-way, improvement, utility, landscaping, sidewalk, road, curb, gutter, equipment, or furnishing. See Utah Code 17B-1-102
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.
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:
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
Town: includes , depending on population, a metro township as defined in Section 10-3c-102. See Utah Code 68-3-12.5
“Board” means the special districtboard of trustees.
(3)
“Budget” means a plan of financial operations for a fiscal year that includes:
(a)
estimates of proposed expenditures for given purposes and the proposed means of financing them;
(b)
the source and amount of estimated revenue for the district for the fiscal year;
(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
(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)
(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.
(b)
“Customer agencies” for purposes of state agencies means the state auditor.
