Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
City: includes , depending on population, a metro township as defined in Section 10-3c-102. See Utah Code 68-3-12.5
Declared disaster: means one or more events:
(i)
within the state;
(ii)
that occur within a limited period of time;
(iii)
that involve:
(A)
a significant number of persons being at risk of bodily harm, sickness, or death; or
(B)
a significant portion of real property at risk of loss;
(iv)
that are sudden in nature and generally occur less frequently than every three years; and
(v)
that results in:
(A)
the president of the United States declaring an emergency or major disaster in the state;
(B)
the governor declaring a state of emergency under 2; or
(C)
the chief executive officer of a local government declaring a local emergency under 2. See Utah Code 53-2a-602
Disaster: means an event that:
(a)
causes, or threatens to cause, loss of life, human suffering, public or private property damage, or economic or social disruption resulting from attack, internal disturbance, natural phenomena, or technological hazard; and
(b)
requires resources that are beyond the scope of local agencies in routine responses to emergencies and accidents and may be of a magnitude or involve unusual circumstances that require response by government, not-for-profit, or private entities. See Utah Code 53-2a-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.
Governing body: means :
(i)
for a county, city, or town, the legislative body of the county, city, or town;
(ii)
for a special district, the board of trustees of the special district; and
(iii)
for a special service district:
(A)
the legislative body of the county, city, or town that established the special service district, if no administrative control board has been appointed under Section 17D-1-301; or
(B)
the administrative control board of the special service district, if an administrative control board has been appointed under Section 17D-1-301. See Utah Code 53-2a-602
Local fund: means a local government disaster fund created in accordance with Section 53-2a-605. See Utah Code 53-2a-602
Local government: means :
(i)
a county;
(ii)
a city or town; or
(iii)
a special district or special service district that:
(A)
operates a water system;
(B)
provides transportation service;
(C)
provides, operates, and maintains correctional and rehabilitative facilities and programs for municipal, state, and other detainees and prisoners;
(D)
provides consolidated 911 and emergency dispatch service;
Special fund: means a fund other than a general fund of a local government that is created for a special purpose established under the uniform system of budgeting, accounting, and reporting. See Utah Code 53-2a-602
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
The money in a local fund may accumulate from year to year until the local government governing body determines to spend any money in the local fund for one or more of the purposes specified in Subsection (3).
(ii)
Money in a local fund at the end of a fiscal year:
(A)
shall remain in the local fund for future use; and
(B)
may not be transferred to any other fund or used for any other purpose.
(2)
The amounts transferred to a local fund may not exceed 10% of the total estimated revenues of the local government for the current fiscal period that are not restricted or otherwise obligated.
(3)
Money in the fund may only be used to fund the services and activities of the local government creating the local fund in response to:
(a)
a declared disaster within the boundaries of the local government;
(b)
the aftermath of the disaster that gave rise to a declared disaster within the boundaries of the local government; and
(c)
subject to Subsection (5), emergency preparedness.
Section 17-36-29 addressing termination of special funds does not apply to a local fund; and
(B)
the governing body of the county may not authorize an interfund loan under Section 17-36-30 from the local fund;
(iv)
in the case of a special district or special service district, 6, except that:
(A)
Section 17B-1-625, addressing termination of a special fund, does not apply to a local fund; and
(B)
the governing body of the special district or special service district may not authorize an interfund loan under Section 17B-1-626 from the local fund; and
(v)
in the case of an interlocal entity, 5, except for the following provisions:
(A)
Section 11-13-522 addressing termination of a special fund does not apply to a local fund; and
(B)
the governing board of the interlocal entity may not authorize an interfund loan under Section 11-13-523 from the local fund.
(b)
Notwithstanding Subsection (4)(a), transfers of money to a local fund or the accumulation of money in a local fund do not affect any limits on fund balances, net assets, or the accumulation of retained earnings in any of the following of a local government:
(i)
a general fund;
(ii)
an enterprise fund;
(iii)
an internal service fund; or
(iv)
any other fund.
(5)
(a)
A local government may not expend during a fiscal year more than 10% of the money budgeted to be deposited into a local fund during that fiscal year for emergency preparedness.
(b)
The amount described in Subsection (5)(a) shall be determined before the adoption of the tentative budget.
