“Enterprise funds » Municipalities collect money for water, sewer and other services, then divert it to their general funds to help balance the budgets. Critics of cities’ increasing reliance on fee hikes, like Moss and Sen. Howard Stephenson, R-Draper, say the practice hasn’t been transparent because most residents don’t read or understand the thousands of lines in a city budget.
They sought to end the trend altogether with HB164 but scaled the bill back after hearing from cities that said they have their reasons for using enterprise funds — made up of user fees for such things as electricity, water and sewer — to patch holes in their general funds.”

http://www.sltrib.com/news/5458967-155/utah-cities-criticized-for-padding-their?page=1