5-3-120: OPERATING AND CAPITAL BUDGETS:
The city council shall adopt an "operating and capital budget" for each enterprise fund for the ensuing fiscal period and shall adopt the type of budget for other special funds as required by the uniform accounting manual. For purposes of this chapter, "operating and capital budget" means a plan of financial operation for an enterprise or other required special fund, that includes estimates of operating resources, expenses and other outlays for a fiscal period. All operating and capital budgets shall be prepared, adopted, administered and amended in accordance with applicable procedures of the uniform fiscal procedures act and the uniform accounting manual, including, but not limited to, Utah Code Annotated section 10-6-135, as amended. (Ord. 2012-30, 10-2-2012)