Utah Code § 17-63-302: Budget -- Financial plan -- Contents.

(1) The budget for each fund shall provide a complete financial plan for the budget period and shall contain in tabular form classified by the account titles as required by the uniform system of budgeting, accounting, and reporting:

(a) estimates of all anticipated revenues;

(b) all appropriations for expenditures; and

(c) any additional data required by Section 17-63-303 or by the uniform system of budgeting, accounting, and reporting.

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