Terms Used In Utah Code 17B-1-613

• Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
• Appropriation: means an allocation of money by the board of trustees for a specific purpose. See Utah Code 17B-1-601
• Budget: means a plan of financial operations for a fiscal year which embodies estimates of proposed expenditures for given purposes and the proposed means of financing them, and may refer to the budget of a particular fund for which a budget is required by law or it may refer collectively to the budgets for all such funds. See Utah Code 17B-1-601
• Budget year: means the fiscal year for which a budget is prepared. See Utah Code 17B-1-601
• Deficit: has the meaning given under generally accepted accounting principles as reflected in the Uniform Accounting Manual for Special Districts. See Utah Code 17B-1-601
• Equal: means , with respect to biological sex, of the same value. See Utah Code 68-3-12.5
• 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.
• Fiscal year: means the annual period for accounting for fiscal operations in each district. See Utah Code 17B-1-601
• Fund: has the meaning given under generally accepted accounting principles as reflected in the Uniform Accounting Manual for Special Districts. See Utah Code 17B-1-601
• Fund balance: has the meaning given under generally accepted accounting principles as reflected in the Uniform Accounting Manual for Special Districts. See Utah Code 17B-1-601
• Last completed fiscal year: means the fiscal year next preceding the current fiscal year. See Utah Code 17B-1-601
• Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
• 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