Budgets, Audits, And Reports

Utah Code tit. 17C, ch. 17C-6, pt. 17C-6-P4

in effect

Utah Code § 17C-6-401 Regionally significant development zone budgets.

17C-6-401. Regionally significant development zone budgets. (1) An agency shall develop a budget for the zone in accordance with: (a) Chapter 1, Part 6, Agency Annual Report, Budget, and Audit Requirements; and (b) this section. (2) An agency: (a) may incorporate a zone budget into the agency's budget; and (b) shall develop and present a zone budget as a separate agency budget item. Enacted by Chapter 373, 2026 General Session

Utah Code § 17C-6-402 Audits -- County auditor reports.

17C-6-402. Audits -- County auditor reports. (1) An agency shall comply with the same auditing requirements that are described in Sections 17C-1-604 and 17C-1-605 in regard to the regionally significant development zone. (2) The county auditor for a county in which a zone is created shall prepare an annual report in accordance with Section 17C-1-606, the same as if the zone were a project area. Enacted by Chapter 373, 2026 General Session

Utah Code § 17C-6-403 Reporting.

17C-6-403. Reporting. (1) Beginning the second year after the effective date of a zone, an agency shall produce a biennial written report in accordance with this section no later than September 1. (2) Notwithstanding Section 17C-1-609, the report described in Subsection (1) shall: (a) describe the agency's progress in managing the zone and pursuing the objectives of the zone, as described in the proposal; (b) describe any impediments to the continued development of the zone; (c) describe the degree to which the development of the zone is complete; (d) detail the amount of zone revenues received to date; and (e) detail the amount of revenues the agency has spent on behalf of the zone to date. (3) The agency shall provide the report described in this section to the Political Subdivisions Interim Committee. (4) The report described in this section is in addition to the reporting requirements described in Section 17C-1-603. Enacted by Chapter 373, 2026 General Session

Utah Code § 17C-6-404 Use of financing district.

17C-6-404. Use of financing district. If an agency creates or utilizes a financing district to fulfill one or more objectives of the zone, the agency and the creating entity shall ensure that the financing district complies with the same budgeting, auditing, and reporting requirements described in this part, the same as if the financing district were the agency. Enacted by Chapter 373, 2026 General Session

Source: Utah Office of Legislative Research and General Counsel (le.utah.gov)URL: https://le.utah.gov/xcode/Title17C/Chapter6/17C-6-P4.html?v=C17C-6-P4_2026050620260506Fetched: 10/26/2026