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10 chapters · 107 sections in this title.
Utah Code § 51-5-1 Short title.
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51-5-1. Short title. This chapter is known as the "Funds Consolidation Act."
Utah Code § 51-5-2 Legislative policy -- General requirements.
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51-5-2. Legislative policy -- General requirements. (1) Each administrative unit of state government shall comply with this chapter, which establishes the state's fiscal procedures for state government funds. (2) Except when in conflict with constitutional and statutory provision…
Utah Code § 51-5-3 Definitions.
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51-5-3. Definitions. As used in this chapter: (1) "Account groups" means a self-balancing set of accounts used to establish accounting control and accountability for the state's general fixed assets and general long-term obligations. (2) "Accrual basis" means the basis of account…
Utah Code § 51-5-4 Funds established -- Titles of funds -- Fund functions.
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51-5-4. Funds established -- Titles of funds -- Fund functions. (1) The funds enumerated in this section are established as major fund types. All resources and financial transactions of Utah state government shall be accounted for within one of these major fund types. All funds o…