State Codes and Statutes
Statutes > Utah > Title-63j > Chapter-02 > 63j-2-20263J-2-202. Disposition of revenues -- Reporting of balances in dedicated creditsand fixed collections.
(1) (a) Each agency shall include in its annual budget request estimates of dedicatedcredits revenues and fixed collections revenues that are identified by, collected for, or set by theagency.
(b) If the Legislature or the Division of Finance establishes a new revenue type by law,the agency shall include that new revenue type in its budget request for the next fiscal year.
(c) (i) Except as provided in Subsection (1)(c)(ii), if any agency fails to include theestimates of a revenue type in its annual budget request, the Division of Finance shall deposit themoney collected in that revenue type into the General Fund or other appropriate fund as free orrestricted revenue.
(ii) The Division of Finance may not deposit the money collected from a revenue typenot included in an agency's annual budget request into the General Fund or other appropriatefund if the agency did not include the estimates of the revenue type in its annual budget requestbecause the Legislature had not yet established or authorized the new revenue type by law.
(2) (a) (i) Except as provided in Subsection (2)(b), each agency that receives dedicatedcredits and fixed collections revenues greater than the amount appropriated to them by theLegislature in the annual appropriations act may expend the excess up to 25% of the amountappropriated if the expenditure is authorized by an amended work program approved as providedin Section 63J-1-209. However, except for money deposited as dedicated credits in the IllegalDrug Stamp Tax Fund under Section 59-19-105 or line items covering tuition and federalvocational funds at institutions of higher learning, any expenditure of dedicated credits in excessof amounts appropriated by the Legislature may not be used to permanently increase personnelwithin the agency unless approved by the Legislature.
(ii) The Division of Finance shall deposit the balance of that excess into the GeneralFund or other appropriate fund as free or restricted revenue.
(b) Notwithstanding the requirements of Subsection (2)(a), when an agency's dedicatedcredits and fixed collections revenues represent over 90% of the budget of the program for whichthey are collected, the agency may expend 100% of the excess of the amount appropriated if theexpenditure is authorized by an amended work program approved as provided in Section63J-1-209.
(3) Each agency that receives dedicated credits or fixed collections shall report, to theDivision of Finance, any balances remaining in those funds at the conclusion of each fiscal year.
Amended by Chapter 183, 2009 General Session
Amended by Chapter 368, 2009 General Session
