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2011 Utah Code
Title 17 Counties
Chapter 36 Uniform Fiscal Procedures Act for Counties
Section 8 Preparation of budgets.

17-36-8. Preparation of budgets.
The budget officer of each county shall prepare each budget period, on forms provided pursuant to Section 17-36-4, a budget for each of the following funds which are included in its system of accounts:
(1) general fund;
(2) special revenue funds;
(3) debt service funds;
(4) capital project funds; and
(5) any other fund or funds for which a budget is required by the uniform system of budgeting, accounting, and reporting.

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