Terms Used In Utah Code > Title 13 > Chapter 56 > Part 1 - General Provisions

• Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
• 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 for a specific purpose. See Utah Code 17-36-3
• Budget: means a plan for financial operations for a fiscal period, embodying estimates for proposed expenditures for given purposes and the means of financing the expenditures. See Utah Code 17-36-3
• Budget period: means the fiscal period for which a budget is prepared. See Utah Code 17-36-3
• County general fund: means the general fund used by a county. See Utah Code 17-36-3
• Department: means any functional unit within a fund which carries on a specific activity. See Utah Code 17-36-3
• Equal: means , with respect to biological sex, of the same value. See Utah Code 68-3-12.5
• Estimated revenue: means any revenue estimated to be received during the budget period in any fund for which a budget is prepared. See Utah Code 17-36-3
• Finance officer: means :
       (13)(a) the county auditor or the person selected to provide accounting services for the county in accordance with Section 17-19a-205; or
       (13)(b) notwithstanding Subsection (13)(a), for the purposes of preparing a tentative budget in a county operating under a county executive-council form of county government, the county executive. See Utah Code 17-36-3
• Fiscal period: means the annual or biennial period for recording county fiscal operations. See Utah Code 17-36-3
• Fund: means an independent fiscal and accounting entity comprised of a sum of money or other resources segregated for a specific purpose or objective. See Utah Code 17-36-3
• Fund balance: means the excess of the assets over liabilities, reserves, and contributions, as reflected by its books of account. See Utah Code 17-36-3
• 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 17-36-3
• Last completed fiscal period: means the fiscal period next preceding the current period. See Utah Code 17-36-3
• Person: means :
       (24)(a) an individual;
       (24)(b) an association;
       (24)(c) an institution;
       (24)(d) a corporation;
       (24)(e) a company;
       (24)(f) a trust;
       (24)(g) a limited liability company;
       (24)(h) a partnership;
       (24)(i) a political subdivision;
       (24)(j) a government office, department, division, bureau, or other body of government; and
       (24)(k) any other organization or entity. See Utah Code 68-3-12.5
• Property: includes both real and personal property. See Utah Code 68-3-12.5
• Retained earnings: means that part of the net earnings retained by an enterprise or internal service fund which is not segregated or reserved for any specific purpose. See Utah Code 17-36-3
• 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
• Unappropriated surplus: means that part of a fund which is not appropriated for an ensuing budget period. See Utah Code 17-36-3
• Venue: The geographical location in which a case is tried.