Utah Code 17B-1-701. Definitions
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As used in this part:
(1) “Audit reports” means the reports of any independent audit of the district performed by:
Terms Used In Utah Code 17B-1-701
- Board: means the special district board of trustees. See Utah Code 17B-1-701
- City: includes , depending on population, a metro township as defined in Section
10-3c-102 . See Utah Code 68-3-12.5 - facilities: includes any structure, building, system, land, water right, water, or other real or personal property required to provide a service that a special district is authorized to provide, including any related or appurtenant easement or right-of-way, improvement, utility, landscaping, sidewalk, road, curb, gutter, equipment, or furnishing. See Utah Code 17B-1-102
- Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
- Property: includes both real and personal property. See Utah Code 68-3-12.5
- Special district: means a limited purpose local government entity, as described in Section
17B-1-103 , that operates under, is subject to, and has the powers described in:(31)(a) this chapter; or(31)(b)(31)(b)(i) this chapter; and(31)(b)(ii)(31)(b)(ii)(A) Chapter 2a, Part 1, Cemetery Maintenance District Act;(31)(b)(ii)(B) Chapter 2a, Part 2, Drainage District Act;(31)(b)(ii)(C) Chapter 2a, Part 3, Fire Protection District Act;(31)(b)(ii)(D) Chapter 2a, Part 4, Improvement District Act;(31)(b)(ii)(E) Chapter 2a, Part 5, Irrigation District Act;(31)(b)(ii)(F) Chapter 2a, Part 6, Metropolitan Water District Act;(31)(b)(ii)(G) Chapter 2a, Part 7, Mosquito Abatement District Act;(31)(b)(ii)(H) Chapter 2a, Part 8, Public Transit District Act;(31)(b)(ii)(I) Chapter 2a, Part 9, Service Area Act;(31)(b)(ii)(J) Chapter 2a, Part 10, Water Conservancy District Act;(31)(b)(ii)(K) Chapter 2a, Part 11, Municipal Services District Act; or(31)(b)(ii)(L) Chapter 2a, Part 13, Infrastructure Financing Districts. See Utah Code 17B-1-102- 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: includes , depending on population, a metro township as defined in Section
10-3c-102 . See Utah Code 68-3-12.5(1)(a) an independent auditor as required by Title 51, Chapter 2a, Accounting Reports from Political Subdivisions, Interlocal Organizations, and Other Local Entities Act;(1)(b) the state auditor; or(1)(c) the legislative auditor.(2) “Board” means the special district board of trustees.(3) “Budget” means a plan of financial operations for a fiscal year that includes:(3)(a) estimates of proposed expenditures for given purposes and the proposed means of financing them;(3)(b) the source and amount of estimated revenue for the district for the fiscal year;(3)(c) fund balance in each fund at the beginning of the fiscal year and the projected fund balance for each fund at the end of the fiscal year; and(3)(d) capital projects or budgets for proposed construction or improvement to capital facilities within the district.(4) “Constituent entity” means any county, city, or town that levies property taxes within the boundaries of the district.(5)(5)(a) “Customer agencies” means those governmental entities, except school districts, institutions of higher education, and federal government agencies that purchase or obtain services from the special district.(5)(b) “Customer agencies” for purposes of state agencies means the state auditor.