State Codes and Statutes

Statutes > Utah > Title-63j > Chapter-02 > 63j-2-201

63J-2-201. Accounting for fee revenues.
(1) The Division of Finance shall:
(a) establish revenue types;
(b) develop a computerized master file of revenue types containing, for each revenuetype:
(i) the definition of each revenue type;
(ii) if available, a historical record of the amount collected for the revenue type for eachof the five years;
(iii) the agency that collected the revenue;
(iv) the program, organization, and fund into which the revenue was originally recordedeach year;
(v) a general description of the function where the largest portion of the revenue wasspent each year;
(vi) the specific legal authority that authorizes the agency to collect the revenue;
(vii) the rates charged to the individuals or entities that pay the revenue;
(viii) the general methodology used to determine the rate charged to individuals orentities that pay the revenue;
(ix) for dedicated credits revenues and fixed collections revenues, the revenue estimateused by the agency to prepare their budget;
(x) the amount appropriated as dedicated credits revenues and fixed collections revenuesin the annual appropriation act; and
(xi) for revenues other than dedicated credits revenues and fixed collections revenues, anestimate of the amount of revenue, if available or reasonably calculable; and
(c) make the computerized file available to the Budget Office and the Office ofLegislative Fiscal Analyst upon request.
(2) Each agency shall provide the Division of Finance with the information required bythis section.

Renumbered and Amended by Chapter 382, 2008 General Session