Section 17B-1-605 - Budget required for certain funds - Capital projects fund(1) The budget officer of each special district shall prepare for each budget year a budget for each of the following funds: (b) special revenue funds;(d) capital projects funds;(e) proprietary funds, in accordance with Section 17B-1-629;(f) if the special district has a local fund, as defined in Section 53-2a-602, the local fund; and(g) any other fund or funds for which a budget is required by the uniform system of budgeting, accounting, and reporting.(2)(a) Major capital improvements financed by general obligation bonds, capital grants, or interfund transfers shall use a capital projects fund budget unless the improvements financed are to be used for proprietary type activities.(b) The special district shall prepare a separate budget for the term of the projects as well as the annual budget required under Subsection (1).Amended by Chapter 15, 2023 General Session ,§ 99, eff. 2/27/2023.Amended by Chapter 295, 2013 General Session ,§ 2, eff. 5/14/2013.Amended by Chapter 77, 2009 General Session