budget

Scope and Contents 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" (UCA 17-36-3 (3) (2014). "On or before the last day of each fiscal period, the governing body by resolution shall adopt the budget. A budget adopted in accordance with Subsection (1)(a) is, unless amended, in effect for the next fiscal period.. The budget officer shall certify a copy of the final budget, and of any...

Scope and Contents

These are statistical reports on the financial affairs of the entire county or a specific department. These reports usually include a statement on the value of all county owned property, and an accounting of all income and expenditures in relationship to the final budget.

Scope and Contents

These are summaries showing the "amount of receipts from and disbursements of each department" (UCA 17-19-6 (1990)). May also include accounting adjustments in the form of manual journal entries.

Scope and Contents

This collection of general accounting records includes journals, ledgers, fee books, registers, receipts, and balance books.