Section 17C-1-208 - Agency funds(1) Agency funds shall be accounted for separately from the funds of the community that created the agency.(2) An agency may accumulate retained earnings or fund balances, as appropriate, in any fund.Amended by Chapter 350, 2016 General Session ,§ 26, eff. 5/10/2016.Renumbered and Amended by Chapter 359, 2006 General Session