Title 17 Chapter 36 Section 29
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Counties | |
Uniform Fiscal Procedures Act for Counties | |
Section 29 | Special fund ceases -- Transfer. |
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17-36-29. Special fund ceases -- Transfer.
If the necessity to maintain any special fund ceases and there is a balance in such fund, the governing body shall authorize the transfer of the balance to the fund balance account in the General Fund. Any balance which remains in a special assessment fund and any unrequired balance in a special improvement guaranty fund shall be treated as provided in Subsection 11-42-701(5). Any balance which remains in a capital projects fund shall be transferred to the appropriate debt service fund or such other fund as the bond ordinance requires or to the general fund balance account. Amended by Chapter 329, 2007 General Session | |
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