{"data":{"id":"us-ut/utah-code-17b-1-605","jurisdiction":"us-ut","citation":"Utah Code § 17B-1-605","heading":"Budget required for certain funds -- Capital projects fund.","body":"(1) The budget officer of each special district shall prepare for each budget year a budget for each of the following funds:\n(a) the General Fund;\n(b) special revenue funds;\n(c) debt service funds;\n(d) capital projects funds;\n(e) proprietary funds, in accordance with Section 17B-1-629;\n(f) if the special district has a local fund, as defined in Section 53-2a-602, the local fund; and\n(g) any other fund or funds for which a budget is required by the uniform system of budgeting, accounting, and reporting.\n(2)\n(a) Major capital improvements financed by general obligation bonds, capital grants, or interfund transfers shall use a capital projects fund budget unless the improvements financed are to be used for proprietary type activities.\n(b) The special district shall prepare a separate budget for the term of the projects as well as the annual budget required under Subsection (1).","path":["Title 17B Limited Purpose Local Government Entities - Special Districts","Chapter 17B-1 Provisions Applicable to All Special Districts","Part 17B-1-6 Fiscal Procedures for Special Districts"],"source_url":"https://le.utah.gov/xcode/Title17B/Chapter1/17B-1-S605.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"805081d9850edba567f5e82a3217fa5a75863e41b8673ab80717e3b7ba3531e2","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-17b-1-604","next":"us-ut/utah-code-17b-1-606"},"notice":"GroundRules: Original legal text. Not legal advice."}