Terms Used In Utah Code > Title 11 > Chapter 13 > Part 5 - Fiscal Procedures for Interlocal Entities

• Administrator: includes "executor" when the subject matter justifies the use. See Utah Code 68-3-12.5
• Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
• Affirmed: In the practice of the appellate courts, the decree or order is declared valid and will stand as rendered in the lower court.
• Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
• Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
• Appropriation: means an allocation of money by the governing board in a budget for a specific purpose. See Utah Code 11-13-501
• Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
• Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
• Bailiff: a court officer who enforces the rules of behavior in courtrooms.
• Bankruptcy: Refers to statutes and judicial proceedings involving persons or businesses that cannot pay their debts and seek the assistance of the court in getting a fresh start. Under the protection of the bankruptcy court, debtors may discharge their debts, perhaps by paying a portion of each debt. Bankruptcy judges preside over these proceedings.
• Board: means the Permanent Community Impact Fund Board created by Section 35A-8-304, and its successors. See Utah Code 11-13-103
• Budget: means a plan of financial operations for a fiscal year that embodies estimates of proposed expenditures for given purposes and the proposed means of financing them, and may refer to the budget of a particular fund for which a budget is required by law or may refer collectively to the budgets for all required funds. See Utah Code 11-13-501
• Budget officer: means the person appointed by an interlocal entity governing board to prepare the budget for the interlocal entity. See Utah Code 11-13-501
• Budget year: means the fiscal year for which a budget is prepared. See Utah Code 11-13-501
• Calendar year entity: means an interlocal entity whose fiscal year begins January 1 and ends December 31 of each calendar year as described in Section 11-13-503. See Utah Code 11-13-501
• Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
• Computer software: means a sequence of instructions written in any programming language that is executed on a computer. See Utah Code 13-40-102
• Computer virus: means a computer program or other set of instructions that is designed to degrade the performance of or disable a computer or computer network and is designed to have the ability to replicate itself on another computer or computer network without the authorization of the owner of the other computer or computer network. See Utah Code 13-40-102
• Contract: A legal written agreement that becomes binding when signed.
• Conviction: A judgement of guilt against a criminal defendant.
• Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
• County executive: means :Utah Code 68-3-12.5
• County legislative body: means :Utah Code 68-3-12.5
• Credit report: A detailed report of an individual's credit history prepared by a credit bureau and used by a lender in determining a loan applicant's creditworthiness. ^{Source: OCC}
• Current year: means the fiscal year in which a budget is prepared and adopted, and which is the fiscal year immediately preceding the budget year. See Utah Code 11-13-501
• Damage: means any significant impairment to the:

  (a)	performance of a computer; or

  (b)

  integrity or availability of data, software, a system, or information. See Utah Code 13-40-102 Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries. Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime. Deficit: means the occurrence when expenditures exceed revenues. See Utah Code 11-13-501 Discovery: Lawyers' examination, before trial, of facts and documents in possession of the opponents to help the lawyers prepare for trial. Embezzlement: In most states, embezzlement is defined as theft/larceny of assets (money or property) by a person in a position of trust or responsibility over those assets. Embezzlement typically occurs in the employment and corporate settings. Source: OCC Enterprise fund: has the meaning provided in generally accepted accounting principles. See Utah Code 11-13-501 Escrow: Money given to a third party to be held for payment until certain conditions are met. Estimated revenue: means the amount of revenue estimated to be received from all sources during the budget year in each fund for which a budget is being prepared. See Utah Code 11-13-501 Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other. Executive: when used to describe the powers, duties, or functions of a person or body elected as the county executive or a person appointed as the county manager or administrative officer, refers to: (a)  the power and duty to carry laws and ordinances into effect and secure their due observance; and (b)  those powers, duties, and functions that, under constitutional and statutory provisions and through long usage and accepted practice and custom at the federal and state level, have come to be regarded as belonging to the executive branch of government. See Utah Code 17-50-101 False pretenses: means the representation of a fact or circumstance that is not true and is calculated to mislead. See Utah Code 13-40-102 Fiscal year: means the annual period for accounting for fiscal operations in an interlocal entity. See Utah Code 11-13-501 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. Fraud: Intentional deception resulting in injury to another. Fund: has the meaning provided in generally accepted accounting principles. See Utah Code 11-13-501 Fund balance: has the meaning provided in generally accepted accounting principles. See Utah Code 11-13-501 General fund: has the meaning provided in generally accepted accounting principles. See Utah Code 11-13-501 Generally accepted accounting principles: means the accounting principles and standards promulgated from time to time by authoritative bodies in the United States. See Utah Code 11-13-501 Governing board: includes a board of directors described in an agreement, as amended, that creates a project entity. See Utah Code 11-13-103 Governmental fund: has the meaning provided in generally accepted accounting principles. See Utah Code 11-13-501 Identifying information: means any information that can be used to access a person's financial accounts or to obtain goods and services, including the person's: (i)  address; (ii)  birth date; (iii)  Social Security number; (iv)  driver license number; (v)  non-driver governmental identification number; (vi)  telephone number; (vii)  bank account number; (viii)  student identification number; (ix)  credit or debit card number; (x)  personal identification number; (xi)  unique biometric data; (xii)  employee or payroll number; (xiii)  automated or electronic signature; (xiv)  computer image file; (xv)  photograph; or (xvi)  computer screen name or password. See Utah Code 13-40-102 Intentionally deceptive: means any of the following: (a)  an intentionally and materially false or fraudulent statement; (b)  a statement or description that intentionally omits or misrepresents material information in order to deceive an owner or operator of a computer; or (c)  an intentional and material failure to provide a notice to an owner or operator concerning the installation or execution of computer software, for the purpose of deceiving the owner or operator. See Utah Code 13-40-102 Interest rate: The amount paid by a borrower to a lender in exchange for the use of the lender's money for a certain period of time. Interest is paid on loans or on debt instruments, such as notes or bonds, either at regular intervals or as part of a lump sum payment when the issue matures. Source: OCC Interfund loan: means a transfer of assets from one fund to another, subject to future repayment. See Utah Code 11-13-501 Interlocal entity: includes a governmental nonprofit corporation, as that term is defined in Section 11-13a-102. See Utah Code 11-13-501 Interlocal entity general fund: means the general fund of an interlocal entity. See Utah Code 11-13-501 Internal service funds: has the meaning provided in generally accepted accounting principles. See Utah Code 11-13-501 Internet: means the global information system that is logically linked together by a globally unique address space based on the Internet protocol (IP), or its subsequent extensions, and that is able to support communications using the transmission control protocol/Internet protocol (TCP/IP) suite, or its subsequent extensions, or other IP-compatible protocols, and that provides, uses, or makes accessible, either publicly or privately, high-level services layered on communications and related infrastructure. See Utah Code 13-40-102 Internet service provider: means : (a)  an Internet service provider, as defined in Section 76-10-1230; or (b)  a hosting company, as defined in Section 76-10-1230. See Utah Code 13-40-102 Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases. Land: includes :Utah Code 68-3-12.5 Last completed fiscal year: means the fiscal year immediately preceding the current fiscal year. See Utah Code 11-13-501 Law clerk: Assist judges with research and drafting of opinions. Legislative: when used to describe the powers, duties, or functions of a county commission or council, refers to: (a)  the power and duty to enact ordinances, levy taxes, and establish budgets; and (b)  those powers, duties, and functions that, under constitutional and statutory provisions and through long usage and accepted practice and custom at the federal and state level, have come to be regarded as belonging to the legislative branch of government. See Utah Code 17-50-101 Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity. Lineal descendant: Direct descendant of the same ancestors. Litigation: A case, controversy, or lawsuit. Participants (plaintiffs and defendants) in lawsuits are called litigants. Member: means a public agency that, with another public agency, creates an interlocal entity under Section 11-13-203. See Utah Code 11-13-103 Message: means a graphical or text communication presented to an authorized user of a computer. See Utah Code 13-40-102 Month: means a calendar month, unless otherwise expressed. See Utah Code 68-3-12.5 Notice: includes all papers and orders, except process, required to be served in any proceeding before any court, board, commission or officer, or when required by law to be served independently of such proceedings. See Utah Code 17-22-1 Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period. Owner or operator: means the owner or lessee of a computer, or a person using a computer with the owner's or lessee's authorization. See Utah Code 13-40-102 Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses. Person: means :Utah Code 68-3-12.5 Person: means any individual, partnership, corporation, limited liability company, or other organization, or any combination thereof. See Utah Code 13-40-102 Personally identifiable information: means any of the following information if it allows the entity holding the information to identify the owner or operator of a computer: (a)  the first name or first initial in combination with the last name and a home or other physical address including street name; (b)  a personal identification code in conjunction with a password required to access an identified account, other than a password, personal identification number, or other identification number transmitted by an authorized user to the issuer of the account or its agent; (c)  a Social Security number, tax identification number, driver license number, passport number, or any other government-issued identification number; or (d)  an account balance, overdraft history, or payment history that personally identifies an owner or operator of a computer. See Utah Code 13-40-102 Power of attorney: A written instrument which authorizes one person to act as another's agent or attorney. The power of attorney may be for a definite, specific act, or it may be general in nature. The terms of the written power of attorney may specify when it will expire. If not, the power of attorney usually expires when the person granting it dies. Source: OCC Process: means a writ or summons issued in the course of a judicial proceeding. See Utah Code 68-3-12.5 Process: as used in this chapter includes all writs, warrants, summonses and orders of the courts of justice or judicial officers. See Utah Code 17-22-1 Property: includes both real and personal property. See Utah Code 68-3-12.5 Proprietary fund: means enterprise funds and the internal service funds of an interlocal entity. See Utah Code 11-13-501 Public funds: means any money or payment collected or received by an interlocal entity, including money or payment for services or goods provided by the interlocal entity. See Utah Code 11-13-501 Restitution: The court-ordered payment of money by the defendant to the victim for damages caused by the criminal action. Retained earnings: has the meaning provided in generally accepted accounting principles. See Utah Code 11-13-501 Service of process: The service of writs or summonses to the appropriate party. Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims. Signature: includes a name, mark, or sign written with the intent to authenticate an instrument or writing. See Utah Code 68-3-12.5 Special fund: means an interlocal entity fund other than the interlocal entity general fund. See Utah Code 11-13-501 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 Trial: A hearing that takes place when the defendant pleads "not guilty" and witnesses are required to come to court to give evidence. Trust account: A general term that covers all types of accounts in a trust department, such as estates, guardianships, and agencies. Source: OCC United States: includes each state, district, and territory of the United States of America. See Utah Code 68-3-12.5 Webpage: means a location that has a single uniform resource locator (URL) with respect to the World Wide Web or another location that can be accessed on the Internet. See Utah Code 13-40-102 Writing: includes :Utah Code 68-3-12.5