Utah Code § 17-78-805: Budget prepared by directors -- Fiscal year -- Tax levy.

(1) The planetarium board of directors shall prepare an annual budget and estimate of expenditures and in all other respects comply with the requirements of Chapter 63, Fiscal Authority and Processes.

(2) A county planetarium shall operate on the same fiscal year as the county and upon approval by the county legislative body of a final fiscal year budget submitted by the board of directors.