2011 Utah Code
Title 17 Counties
Chapter 36 Uniform Fiscal Procedures Act for Counties
Section 29 Special fund ceases -- Transfer.

17-36-29. Special fund ceases -- Transfer.
If the necessity to maintain any special fund ceases and there is a balance in such fund, the governing body shall authorize the transfer of the balance to the fund balance account in the General Fund. 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). 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 general fund balance account.