Utah Code § 11-13-507

Total of revenues to equal expenditures
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(1) The budget under Section 11-13-506 shall provide a financial plan for the budget year.
(2) Each budget shall specify in tabular form:
(a) estimates of all anticipated revenues; and
(b) all appropriations for expenditures.
(3) The total of the anticipated revenues shall equal the total of appropriated expenditures.

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