Utah Code § 63J-1-101
Title
(1) This title is known as "Budgeting." (2) This chapter is known as the "Budgetary Procedures Act."
Utah Code Title 63J — Budgeting
Utah · statute · Utah Code tit. 63J · 104 active provisions
Utah Code § 63J-1-102
Definitions
As used in this chapter: (1) "Agency" means a unit of accounting, typically associated with a department, division, board, council, committee, institution, office, bureau, or other similar administrative unit of state government, that includes line items and programs. (2) "Budget execution plan" means a proposal submit…
Utah Code § 63J-1-103
Agency exempt from act
The Utah Housing Corporation is exempt from this act.
Utah Code § 63J-1-104
Revenue types -- Disposition of free revenue and restricted revenue
(1) (a) The Division of Finance shall: (i) account for revenues in accordance with generally accepted accounting principles; and (ii) use the major revenue types in internal accounting. (b) Each agency shall: (i) use the major revenue types to account for revenues; (ii) deposit revenues and other public funds received…
Utah Code § 63J-1-105
Revenue types -- Disposition of dedicated credits and expendable receipts
(1) (a) Dedicated credits are subject to appropriations and the restrictions in this chapter. (b) An agency may expend dedicated credits for any purpose within the program or line item. (2) Except as provided in Subsections (3) and (4), an agency may not expend dedicated credits in excess of the amount appropriated to…
Utah Code § 63J-1-201
Governor's proposed budget to Legislature -- Contents -- Preparation -- Appropriations based on current tax laws and not to exceed estimated revenues
(1) The governor shall deliver, not later than 30 days before the date the Legislature convenes in the annual general session, a confidential draft copy of the governor's proposed budget recommendations to the Office of the Legislative Fiscal Analyst according to the requirements of this section. (2) (a) When submittin…
Utah Code § 63J-1-201.5
Financial statement to be submitted annually
The governor shall submit an audited financial statement no later than December 31 of each year that shows: (1) the revenues and expenditures for the last fiscal year; (2) payment and discharge of the principal and interest of the indebtedness of the state; (3) the current assets, liabilities, and reserves, surplus or…
Utah Code § 63J-1-205
Revenue volatility report
(1) Beginning in 2011 and continuing every three years after 2011, the Legislative Fiscal Analyst and the Governor's Office of Planning and Budget shall submit a joint revenue volatility report to the Executive Appropriations Committee prior to the committee's December meeting. (2) The Legislative Fiscal Analyst and th…
Utah Code § 63J-1-205.1
Legislature to pay debt service first
The Legislature shall appropriate money each fiscal year sufficient to pay the principal, premium, and interest due on the state's outstanding general obligation bonds before making any other appropriation in the fiscal year.
Utah Code § 63J-1-206
Appropriations governed by chapter -- Restrictions on expenditures -- Transfer of funds -- Exclusion
(1) (a) Except as provided in Subsections (1)(b) and (2)(e), or where expressly exempted in the appropriating act: (i) all money appropriated by the Legislature is appropriated upon the terms and conditions set forth in this chapter; and (ii) any department, agency, or institution that accepts money appropriated by the…
Utah Code § 63J-1-207
Uniform School Fund -- Appropriations
(1) Appropriations made from the General Fund to the Uniform School Fund to assist in financing the state's portion of the minimum school program, as provided by law, shall be conditioned upon available revenue. (2) If revenues to the General Fund are not sufficient to permit transfers to the Uniform School Fund as pro…
Utah Code § 63J-1-208
Conditions on appropriations binding
A condition that is attached to an item of appropriation that is not inconsistent with law is binding upon the recipient of the appropriation.
Utah Code § 63J-1-209
Director of finance to exercise accounting control -- Budget execution plans -- Allotments and expenditures
(1) The director of finance shall exercise accounting control over all state departments, institutions, and agencies other than the Legislature and legislative committees. (2) (a) The director shall require the head of each department to submit, by May 15 of each year, a budget execution plan for the next fiscal year.…
Utah Code § 63J-1-209.5
Reporting requirements for budget execution plans for fiscal year 2021
(1) Notwithstanding Subsection 63J-1-209(2), for the fiscal year beginning July 1, 2020, and ending June 30, 2021, the director of the Division of Finance may extend the deadline described in Subsection 63J-1-209(2)(a) for up to 45 days after the date described in Subsection 63J-1-209(2)(a). (2) This section supersedes…
Utah Code § 63J-1-210
Restrictions on agency expenditures of money -- Lobbyists
(1) As used in this section: (a) (i) "Agency" means: (A) a department, commission, board, council, agency, institution, officer, corporation, fund, division, office, committee, authority, laboratory, library, unit, bureau, panel, or other administrative unit of the state; or (B) a school, a school district, or a charte…
Utah Code § 63J-1-211
Appropriating from restricted accounts
(1) As used in this section, "operating deficit" means that estimated General Fund or Uniform School Fund revenues are less than budgeted for the current or next fiscal year. (2) Notwithstanding any other statute that limits the Legislature's power to appropriate from a restricted account, if the Legislature determines…
Utah Code § 63J-1-212
Duplicate payment of claims prohibited
No claim against the state, the payment of which is provided for, shall be duplicated, and the amount of any appropriation for the payment of any such claim shall be withheld if it is covered by any other appropriation.
Utah Code § 63J-1-213
Appropriations from special funds or accounts -- Transfer by proper official only
Whenever appropriations are made from special funds, or a fund account, the transfer of money from those funds, or accounts, to the General Fund or any other fund for budgetary purposes shall be made by the proper state fiscal officer.
Utah Code § 63J-1-214
Warrants -- Not to be drawn until claim processed -- Redemption
(1) No warrant to cover any claim against any appropriation or fund shall be drawn until such claim has been processed as provided by law. (2) The state treasurer shall return all redeemed warrants to the state fiscal officer for purposes of reconciliation, post-audit and verification of the state treasurer's fund bala…
Utah Code § 63J-1-215
Cash funds -- Application for account -- Preference for purchasing card accounts -- Cash advances -- Revolving fund established by law excepted -- Elimination of cash funds
(1) Before any new petty cash funds may be established, the commission, department, or agency requesting the fund or funds shall apply in writing to the Division of Finance and provide: (a) the reasons why the cash fund is needed; (b) the amount requested; and (c) the reasons why a purchasing card account is not suffic…
Utah Code § 63J-1-216
Allotment of funds to higher education
(1) The state fiscal officer may permit advances to be made from allotments to state institutions of higher education in sufficient amounts to provide necessary working bank balances to facilitate an orderly management of institutional affairs. (2) State institutions of higher education shall make reports, as required…
Utah Code § 63J-1-217
Overexpenditure of budget by agency -- Prorating budget income shortfall
(1) Expenditures of departments, agencies, and institutions of state government shall be kept within revenues available for such expenditures. (2) (a) Line items of appropriation shall not be overexpended. (b) Notwithstanding Subsection (2)(a), if an agency's line item is overexpended at the close of a fiscal year: (i)…
Utah Code § 63J-1-218
Reduction in federal funds -- Agencies to reduce budgets
In any fiscal year in which federal grants to be received by state agencies, departments, divisions, or institutions are reduced below the level estimated in the appropriations acts for that year, the programs supported by those grants must be reduced commensurate with the amount of the federal reduction unless the Leg…
Utah Code § 63J-1-312
Establishing a General Fund Budget Reserve Account -- Providing for deposits and expenditures from the account -- Providing for interest generated by the account
(1) As used in this section: (a) "General Fund appropriations" means the sum of the spending authority for a fiscal year that is: (i) granted by the Legislature in all appropriation acts and bills; and (ii) identified as coming from the General Fund. (b) "General Fund budget deficit" means a situation where General Fun…
Utah Code § 63J-1-313
Establishing an Income Tax Fund Budget Reserve Account -- Providing for deposits and expenditures from the account -- Providing for interest generated by the account
(1) As used in this section: (a) " Income Tax Fund appropriations" means the sum of the spending authority for a fiscal year that is: (i) granted by the Legislature in all appropriation acts and bills; and (ii) identified as coming from the Income Tax Fund. (b) " Income Tax Fund budget deficit" means a situation where…
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