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2015 Utah Code
Title 17 - Counties
Chapter 36 - Uniform Fiscal Procedures Act for Counties
Section 29 - Special fund ceases -- Transfer.

UT Code § 17-36-29 (2015) What's This?
Effective 5/13/2014
17-36-29. Special fund ceases -- Transfer.
  • (1) If the purpose for which a special fund was created no longer exists and a balance remains in the fund, the governing body shall authorize the transfer of the balance to the fund balance account in the county general fund.
  • (2) Any balance which remains in a special assessment fund and any unrequired balance in a special improvement guaranty fund shall be treated as provided in Subsection 11-42-701(5).
  • (3) Any balance which remains in a capital projects fund shall be transferred to the appropriate debt service fund or such other fund as the bond ordinance requires or to the county general fund balance account.


Amended by Chapter 176, 2014 General Session

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