Utah Code 10-5-102.5. Definitions
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As used in this chapter:
(1) “Enterprise fund” means a fund as defined by the Governmental Accounting Standards Board that is used by a municipality to report an activity for which a fee is charged to users for goods or services.
Terms Used In Utah Code 10-5-102.5
- Fund: is a s defined by the Governmental Accounting Standards Board as reflected in the Uniform Accounting Manual for All Local Governments prepared by the Office of the Utah State Auditor. See Utah Code 10-5-102.5
- General fund: is a s defined by the Governmental Accounting Standards Board as reflected in the Uniform Accounting Manual for All Local Governments prepared by the Office of the Utah State Auditor. See Utah Code 10-5-102.5
- Municipality: means :(5)(a) a city of the first class, city of the second class, city of the third class, city of the fourth class, city of the fifth class;(5)(b) a town, as classified in Section
10-2-301 ; or(5)(c) a preliminary municipality incorporated under Chapter 2a, Part 5, Incorporation of a Preliminary Municipality. See Utah Code 10-1-104- State: when applied to the different parts of the United States, includes a state, district, or territory of the United States. See Utah Code 68-3-12.5
- Town: means a municipality classified by population as a town under Section
10-2-301 . See Utah Code 10-1-104- Utility: means a utility owned by a town, in whole or in part, that provides electricity, gas, water, or sewer, or any combination of them. See Utah Code 10-5-102.5
(2) “Fund” is as defined by the Governmental Accounting Standards Board as reflected in the Uniform Accounting Manual for All Local Governments prepared by the Office of the Utah State Auditor.(3) “General fund” is as defined by the Governmental Accounting Standards Board as reflected in the Uniform Accounting Manual for All Local Governments prepared by the Office of the Utah State Auditor.(4) “Interfund loan” means a loan of cash from one fund to another, subject to future repayment.(5) “Town general fund” means the general fund used by a town.(6) “Utility” means a utility owned by a town, in whole or in part, that provides electricity, gas, water, or sewer, or any combination of them.