{"data":{"id":"us-ut/utah-code-11-13-506","jurisdiction":"us-ut","citation":"Utah Code § 11-13-506","heading":"Budget required for certain funds -- Capital projects fund.","body":"(1) The budget officer shall prepare for each budget year a budget, subject to Section 11-13-507, for each of the following funds, to the extent applicable:\n(a) the general fund;\n(b) each special revenue fund, as that term is used in generally accepted accounting principles;\n(c) each debt service fund, as that term is used in generally accepted accounting principles;\n(d) each capital projects fund, as that term is used in generally accepted accounting principles;\n(e) each proprietary fund in accordance with Section 11-13-524; and\n(f) if the interlocal entity has a local fund, as defined in Section 53-2a-602, the local fund.\n(2)\n(a) A major capital improvement financed by general obligation bonds, capital grants, or interfund transfers shall use a capital projects fund budget unless the improvement financed is to be used for proprietary type activities.\n(b) The interlocal entity shall prepare a separate budget for the term of a capital improvement described in Subsection (2)(a) as well as the annual budget required under Subsection (1).","path":["Title 11 Cities, Counties, and Local Taxing Units","Chapter 11-13 Interlocal Cooperation Act","Part 11-13-5 Fiscal Procedures for Interlocal Entities"],"source_url":"https://le.utah.gov/xcode/Title11/Chapter13/11-13-S506.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"e6ba635d18c20dc0ae624e37055257d36256273165baca717832f4977b8ee22c","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-11-13-505","next":"us-ut/utah-code-11-13-507"},"notice":"GroundRules: Original legal text. Not legal advice."}