State Codes and Statutes
Statutes > Utah > Title-17 > Chapter-36 > 17-36-3217-36-32. Operating and capital budget -- Expenditures.
(1) (a) As used in this section, "operating and capital budget" means a plan of financialoperation for an enterprise or other special fund embodying estimates of operating andnonoperating resources and expenses and other outlays for a fiscal period.
(b) Except as otherwise expressly provided, "budget" or "budgets" and the proceduresand controls relating to them in other sections of this act are not applicable to the operating andcapital budgets provided in this section.
(2) At or before the time that the governing body adopts budgets for the budgetary fundsspecified in Section 17-36-8, the governing body shall adopt an operating and capital budget forthe next fiscal period for:
(a) each enterprise fund; and
(b) any other special nonbudgetary fund for which operating and capital budgets areprescribed by the uniform system of budgeting, accounting, and reporting.
(3) (a) The governing body shall adopt and administer the operating and capital budget inaccordance with this Subsection (3).
(b) At or before the first day of the next to last month of each fiscal period, the budgetofficer shall prepare for the next fiscal period on forms provided pursuant to Section 17-36-4,and file with the governing body a tentative operating and capital budget for:
(i) each enterprise fund; and
(ii) any other special fund that requires an operating and capital budget.
(c) The tentative operating and capital budget shall be accompanied by a supplementaryestimate of all capital projects or planned capital projects:
(i) within the next fiscal period; and
(ii) within the fiscal period immediately following the fiscal period described inSubsection (3)(c)(i).
(d) (i) Subject to Subsection (3)(d)(ii), the budget officer shall prepare all estimates afterreview and consultation, if requested, with a department proposing a capital project.
(ii) After complying with Subsection (3)(d)(i), the budget officer may revise anydepartmental estimate before it is filed with the governing body.
(e) (i) Except as provided in Subsection (3)(e)(iv), if a governing body includes in atentative budget, or an amendment to a budget, allocations or transfers between a utilityenterprise fund and another fund that are not reasonable allocations of costs between the utilityenterprise fund and the other fund, the governing body shall:
(A) hold a public hearing;
(B) prepare a written notice of the date, time, place, and purpose of the hearing, inaccordance with Subsection (3)(e)(ii); and
(C) subject to Subsection (3)(e)(iii), mail the notice to each utility enterprise fundcustomer at least seven days before the day of the hearing.
(ii) The purpose portion of the written notice described in Subsection (3)(e)(i)(B) shallidentify:
(A) the utility enterprise fund from which money is being transferred;
(B) the amount being transferred; and
(C) the fund to which the money is being transferred.
(iii) The governing body:
(A) may print the written notice required under Subsection (3)(e)(i) on the utility
enterprise fund customer's bill; and
(B) shall include the written notice required under Subsection (3)(e)(i) as a separatenotification mailed or transmitted with the utility enterprise fund customer's bill.
(iv) The notice and hearing requirements in this Subsection (3)(e) are not required for anallocation or a transfer included in an original budget or in a subsequent budget amendmentpreviously approved by the governing body for the current fiscal year.
(f) (i) The governing body shall review the tentative operating and capital budget at anyregular or special meeting called for that purpose.
(ii) In accordance with Subsection (3)(f)(i), the governing body may make any changes tothe tentative operating and capital budget that the governing body considers advisable.
(iii) Before the close of the fiscal period, the governing body shall adopt an operating andcapital budget for the next fiscal period.
(g) (i) Upon final adoption by the governing body, the operating and capital budget shallbe in effect for the budget period subject to amendment.
(ii) The governing body shall:
(A) certify a copy of the operating and capital budget for each fund with the budgetofficer; and
(B) make a copy available to the public during business hours in the offices of the countyauditor.
(iii) The governing body shall file a copy of the operating and capital budget with thestate auditor within 30 days after the day on which the operating and capital budget is adopted.
(iv) The governing body may during the budget period amend the operating and capitalbudget of an enterprise or other special fund by resolution.
(v) A copy of the operating and capital budget as amended shall be filed with the stateauditor.
(4) Any expenditure from an operating and capital budget shall conform to therequirements for budgets specified by Sections 17-36-20, 17-36-22, 17-36-23, and 17-36-24.
Amended by Chapter 116, 2010 General Session
