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United States — Utah Act or statute

United States — Utah legislation

Utah Code § 10-5-102.5, 2014

This section defines several terms used in the chapter, including enterprise fund, fund, general fund, interfund loan, town general fund, and utility.

Source excerpt

accounting definitionsenterprise fundsfee-based municipal activitiesmunicipal utilitiespublic finance
Jurisdiction
United States — Utah
Status
In force
Official identity
Year 2014
Dates
Enacted 2014
More statute details
Dates
Enacted 2014
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01

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“This section defines several terms used in the chapter, including enterprise fund, fund, general fund, interfund loan, town general fund, and utility.”

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02

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Definitions.

This section defines several terms used in the chapter, including enterprise fund, fund, general fund, interfund loan, town general fund, and utility.

Section 10-5-102.5

Subsection 10-5-102.5(2)

“Fund” is defined by reference to the Governmental Accounting Standards Board and the Uniform Accounting Manual for All Local Governments prepared by the Office of the Utah State Auditor.

Section 10-5-102.5(2)

Subsection 10-5-102.5(3)

“General fund” is 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.

Section 10-5-102.5(3)

Subsection 10-5-102.5(6)

‘Utility’ means a town-owned utility that provides electricity, gas, water, sewer, or any combination of those services.

Section 10-5-102.5(6)

04

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In force source record

Source record from le.utah.gov · Enacted 2014

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Source-indexed provision map

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Showing 7 of 7 provisions

Provision 6Interpretation
§ 10-5-102.5Definitions.Interpretation

Source excerpt

This section defines several terms used in the chapter, including enterprise fund, fund, general fund, interfund loan, town general fund, and utility.

Definitions. As used in this chapter: "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. "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. "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. "Interfund loan" means a loan of cash from one fund to another, subject to future repayment. "Town general fund" means the general fund used by a town. "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.
Section 10-5-102.5Verify source
§ 10-5-102.5(1)Subsection 10-5-102.5(1)Provision

Source excerpt

"Enterprise fund" means a fund defined by the Governmental Accounting Standards Board and used by a municipality to report a fee-charged activity.

"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.
Section 10-5-102.5(1)Verify source
§ 10-5-102.5(2)Subsection 10-5-102.5(2)Provision

Source excerpt

“Fund” is defined by reference to the Governmental Accounting Standards Board and the Uniform Accounting Manual for All Local Governments prepared by the Office of the Utah State Auditor.

"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.
Section 10-5-102.5(2)Verify source
§ 10-5-102.5(3)Subsection 10-5-102.5(3)Provision

Source excerpt

“General fund” is 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.

"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.
Section 10-5-102.5(3)Verify source
§ 10-5-102.5(4)Subsection 10-5-102.5(4)Provision

Source excerpt

An “interfund loan” is a loan of cash from one fund to another, and it must be repaid in the future.

"Interfund loan" means a loan of cash from one fund to another, subject to future repayment.
Section 10-5-102.5(4)Verify source
§ 10-5-102.5(5)Subsection 10-5-102.5(5)Provision

Source excerpt

“Town general fund” means the general fund used by a town.

"Town general fund" means the general fund used by a town.
Section 10-5-102.5(5)Verify source
§ 10-5-102.5(6)Subsection 10-5-102.5(6)Provision

Source excerpt

‘Utility’ means a town-owned utility that provides electricity, gas, water, sewer, or any combination of those services.

"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.
Section 10-5-102.5(6)Verify source

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