Utah Code § 10-6-110: Budget -- Contents -- Total of revenues to equal expenditures.

(1) The budget for each fund set forth in Subsection 10-6-109(1) shall provide a complete financial plan for the budget period. Each budget shall specify in tabular form:

(a) estimates of all anticipated revenues, classified by the account titles prescribed in the Uniform Accounting Manual for Utah Cities; and

(b) all appropriations for expenditures, classified by the account titles prescribed in the Uniform Accounting Manual for Utah Cities.

(2) The total of the anticipated revenues shall equal the total of appropriated expenditures.