2006 Utah Code - 17A-1-404 — Definitions.

     17A-1-404.   Definitions.
     As used in this part:
     (1) "Appropriation" means an allocation of money by the governing body for a specific purpose.
     (2) "Budget" means a plan of financial operations for a fiscal year which 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 it may refer collectively to the budgets for all such funds.
     (3) "Budget officer" means the person appointed by the governing body of the district to prepare the budget for the district.
     (4) "Budget year" means the fiscal year for which a budget is prepared.
     (5) "Calendar year entity" means a special district whose fiscal year begins January 1 and ends December 31 of each calendar year as described in Section 17A-1-405.
     (6) "Current year" means the fiscal year in which a budget is prepared and adopted, which is the fiscal year next preceding the budget year.
     (7) "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.
     (8) "Financial officer" means the official under Section 17A-1-447.
     (9) "Fiscal year" means the annual period for accounting for fiscal operations in each district.
     (10) "Fiscal year entity" means a district whose fiscal year begins July 1 of each year and ends on June 30 of the following year as described in Section 17A-1-405.
     (11) "Fund" has the meaning given under generally accepted accounting principles as reflected in the Uniform Accounting Manual for Special Districts.
     (12) "Fund balance," "retained earnings," and "deficit" have the meaning given under generally accepted accounting principles as reflected in the Uniform Accounting Manual for Special Districts.
     (13) "Governing body" means the governing board of trustees, board of directors, or other administrative body, whether appointed or elected, and having authority under the laws specifically governing the respective district.
     (14) "Governmental funds" means the general fund, special revenue fund, debt service fund, and capital projects fund of a district.
     (15) "Interfund loan" means a loan of cash from one fund to another, subject to future repayment. It does not constitute an expenditure or a use of retained earnings or fund balance of the lending fund or revenue to the borrowing fund.
     (16) "Last completed fiscal year" means the fiscal year next preceding the current fiscal year.
     (17) "Proprietary funds" means enterprise funds and the internal service funds of a district.
     (18) "Public funds" means any money or payment collected or received by an officer or employee of the district acting in an official capacity and includes money or payment to the officer or employee for services or goods provided by the district, or the officer or employee while acting within the scope of employment or duty.
     (19) "Special district" means any district formed under the laws of the state including, but not limited to:

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     (a) cemetery maintenance districts;
     (b) municipal improvement districts;
     (c) special service districts and special service improvement districts;
     (d) county water and sewer improvement districts;
     (e) county improvement districts;
     (f) fire protection districts;
     (g) county service areas;
     (h) county planetariums;
     (i) county zoos;
     (j) mosquito abatement districts;
     (k) metropolitan water districts;
     (l) water conservancy districts;
     (m) irrigation districts;
     (n) drainage districts; and
     (o) all other political subdivisions of the state with the authority to tax or to expend public funds or which receive tax exempt status for bonding or taxing purposes, except counties, cities, towns, and school districts but does not include those specified under Section 17A-1-403.
     (20) "Special fund" means any fund other than the General Fund.

Renumbered and Amended by Chapter 186, 1990 General Session