As used in this part:

1. (1) "Audit reports" means the reports of any independent audit of the district performed by:

   1. (a) an independent auditor as required by Title 51, Chapter 2a, Accounting Reports from Political Subdivisions, Interlocal Organizations, and Other Local Entities Act;
   2. (b) the state auditor; or
   3. (c) the legislative auditor.
2. (2) "Board" means the special district board of trustees.

3. (3) "Budget" means a plan of financial operations for a fiscal year that includes:

   1. (a) estimates of proposed expenditures for given purposes and the proposed means of financing them;
   2. (b) the source and amount of estimated revenue for the district for the fiscal year;
   3. (c) fund balance in each fund at the beginning of the fiscal year and the projected fund balance for each fund at the end of the fiscal year; and
   4. (d) capital projects or budgets for proposed construction or improvement to capital facilities within the district.
4. (4) "Constituent entity" means any county, city, or town that levies property taxes within the boundaries of the district.

5. (5)

   1. (a) "Customer agencies" means those governmental entities, except school districts, institutions of higher education, and federal government agencies that purchase or obtain services from the special district.
   2. (b) "Customer agencies" for purposes of state agencies means the state auditor.

Amended by Chapter 15, 2023 General Session