Utah Code 10-5-106. Funds for which budget prepared

The mayor shall prepare for each budget year a budget for:

(1) the town general fund, including state allocated road funds;

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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
Road: includes :
     (33)(a) a public bridge;
     (33)(b) a county way;
     (33)(c) a county road;
     (33)(d) a common road; and
     (33)(e) a state road. See Utah Code 68-3-12.5
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

(2) special revenue funds;

(3) debt service funds;

(4) capital improvement funds; and

(5) enterprise funds.