Utah Code § 73-26-507: Repayments returned to Water Resources Conservation and Development Fund -- Deposit of remaining revenue -- Division of Finance authorized to establish accounts.

(1) Repayments of construction and environmental mitigation costs, the interest charged, and excess hydropower charges shall be deposited in the Water Resources Conservation and Development Fund.

(2) The Division of Finance shall establish an enterprise fund, in accordance with Section 51-5-4 and generally accepted accounting principles, for the deposit of revenues designated for operation, maintenance, repair, and replacement.

(3) The Division of Finance may establish accounts as necessary or desirable to accomplish the purposes of this chapter.