Utah Code § 17-36-8

Preparation of budgets
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17-36-8. 
Preparation of budgets.
 
 The finance officer of each county shall prepare each budget period, in a format provided pursuant to Section 17-36-4, a tentative budget for each of the following funds which are included in the county's system of accounts:
 
 (1) county general fund; 
 
 
 
 (2) special revenue funds; 
 
 
 
 (3) debt service funds; 
 
 
 
 (4) capital project funds; and 
 
 
 
 (5) any other fund or funds for which a budget is required by the uniform system of budgeting, accounting, and reporting.

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