Utah Code Title 10. Utah Municipal Code § 10-5-102.5. Definitions

(1) “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.

(2) “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.

(3) “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.

(4) “Interfund loan” means a loan of cash from one fund to another, subject to future repayment.

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

(6) “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.