Utah Code § 17B-1-606: Total of revenues to equal expenditures.

(1) The budget for each fund under Section 17B-1-605 shall provide a financial plan for the budget year.

(2) 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 Special Districts; and

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

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