Utah Code § 17-63-301

Preparation of budgets
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The finance officer of each county shall prepare each budget period, in a format that complies
with Sections 17-63-202 and 17E-2-401, 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.
Renumbered and Amended by Chapter 13, 2025 Special Session 1

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