Board: means the special district board of trustees. See Utah Code 17B-1-701
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. See Utah Code 17B-1-701
Constituent entity: means any county, city, or town that levies property taxes within the boundaries of the district. See Utah Code 17B-1-701
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. See Utah Code 17B-1-701
Public transit district: means a special district that operates under and is subject to the provisions of this chapter and Chapter 2a, Part 8, Public Transit District Act, including an entity that was created and operated as a public transit district under the law in effect before April 30, 2007. See Utah Code 17B-1-102
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:
Except as provided in Subsection (1)(b), within 30 days after it is presented to the board, the board of each special district with an annual budget of $50,000 or more shall send a copy of any audit report to:
(i)
each of its constituent entities that has in writing requested a copy; and
(ii)
each of its customer agencies that has in writing requested a copy.
(b)
Within 30 days after it is presented to the board, the board of a large public transit district as defined in Section 17B-2a-802 shall send a copy of its annual audit report to:
(i)
each of its constituent entities; and
(ii)
each of its customer agencies that has in writing requested a copy.
(2)
Each constituent entity and each customer agency that received the audit report shall review the audit report submitted by the district and, if necessary, request a meeting with the district board to discuss the audit report.
(3)
At the meeting, the special district board shall:
(a)
answer any questions about the audit report; and
(b)
discuss their plans to implement suggestions made by the auditor.
