United States — Utah Act or statute

United States — Utah legislation

Utah Code § 10-6-135

Source excerpt

amendmentappropriationsbudgetbudget preparationbudgetingcapital projectsdepartment estimatesenterprise fundsfinancial planningfiscal administrationfiscal planningmunicipal financeproperty taxpublic budgetingpublic financepublic fund administrationpublic hearingsspecial funds

Jurisdiction: United States — Utah
Status: In force
Dates: Legal dates not recorded

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Purpose and legislative effect

“Operating and capital budgets. As used in this section, "operating and capital budget" means a plan of financial operation for an enterprise fund or other required special fund that includes estimates of operating resources, expenses, and”

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Operating and capital budgets.

Section 10-6-135

Subsection 10-6-135(3)(b)

The budget officer must prepare and file a tentative operating and capital budget with the governing body by the first regularly scheduled meeting in the last May of the current fiscal period.

Section 10-6-135(3)(b)

Subsection 10-6-135(3)(d)(i)

The budget officer must prepare all estimates, after reviewing and consulting with each department head described in Subsection (3)(c), subject to Subsection (3)(d)(ii).

Section 10-6-135(3)(d)(i)

Subsection 10-6-135(6)(b)(i)

certified by the budget officer;

Section 10-6-135(6)(b)(i)

Subsection 10-6-135(8)

Expenditures from operating and capital budgets must follow the budget requirements in Sections 10-6-121 through 10-6-126.

Section 10-6-135(8)

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Showing 35 of 35 provisions

Provision 30Amendment 5

§ 10-6-135Operating and capital budgets.Amendment

Source excerpt

Operating and capital budgets. As used in this section, "operating and capital budget" means a plan of financial operation for an enterprise fund or other required special fund that includes estimates of operating resources, expenses, and other outlays for a fiscal period. Except as otherwise expressly provided, any reference to "budget" or "budgets" and the procedures and controls relating to a budget or budgets in other sections of this chapter do not apply or refer to the operating and capital budgets described in this section. At or before the time the governing body adopts budgets for the funds described in Section 10-6-109 , the governing body shall adopt: an operating and capital budget for each enterprise fund for the ensuing fiscal period; and the type of budget for other special funds as required by the Uniform Accounting Manual for Utah Cities. The governing body shall adopt and administer an operating and capital budget in accordance with this Subsection (3) . At or before the first regularly scheduled meeting of the governing body in the last May of the current fiscal period, the budget officer shall: prepare for the ensuing fiscal period and file with the governing body a tentative operating and capital budget for: each enterprise fund; and other required special funds; include with the tentative operating and capital budget described in Subsection (3)(c) specific work programs as submitted by each department head; and include any other supporting data required by the governing body. Each city of the first or second class shall, and each city of the third, fourth, or fifth class may, submit a supplementary estimate of all capital projects which a department head believes should be undertaken within the three next succeeding fiscal periods. Subject to Subsection (3)(d)(ii) , the budget officer shall prepare all estimates after review and consultation with each department head described in Subsection (3)(c) . After complying with Subsection (3)(d)(i) , the budget officer may revise any departmental estimate before it is filed with the governing body. Each tentative budget, amendment to a budget, or budget shall be reviewed and considered by the governing body at any regular meeting or special meeting called for that purpose. The governing body may make changes in the tentative budgets. Budgets for enterprise or other required special funds shall comply with the public hearing requirements established in Sections 10-6-113 and 10-6-114 . Before the last June 30 of each fiscal period, or, in the case of a property tax increase under Sections 59-2-919 through 59-2-923 , before September 1 of the year for which a property tax increase is proposed, the governing body shall adopt an operating and capital budget for each applicable fund for the ensuing fiscal period. A copy of the budget as finally adopted for each fund shall be: certified by the budget officer; filed by the budget officer in the office of the city auditor or city recorder; available to the public during regular business hours; and filed with the state auditor within 30 days after the day on which the budget is adopted. Upon final adoption, the operating and capital budget is in effect for the budget period, subject to later amendment. During the budget period the governing body may, in any regular meeting or special meeting called for that purpose, review any one or more of the operating and capital budgets for the purpose of determining if the total of any of them should be increased. If the governing body decides that the budget total of one or more of the funds should be increased under Subsection (7)(b) , the governing body shall follow the procedures set forth in Section 10-6-136 . Expenditures from operating and capital budgets shall conform to the requirements relating to budgets specified in Sections 10-6-121 through 10-6-126 .

Section 10-6-135Verify source

§ 10-6-135(1)Subsection 10-6-135(1)Provision

Source excerpt

This subsection defines “operating and capital budget” and says other chapter references to “budget” or related budget procedures and controls generally do not apply to it, unless another provision expressly says otherwise.

As used in this section, "operating and capital budget" means a plan of financial operation for an enterprise fund or other required special fund that includes estimates of operating resources, expenses, and other outlays for a fiscal period. Except as otherwise expressly provided, any reference to "budget" or "budgets" and the procedures and controls relating to a budget or budgets in other sections of this chapter do not apply or refer to the operating and capital budgets described in this section.

Section 10-6-135(1)Verify source

§ 10-6-135(1)(a)Subsection 10-6-135(1)(a)Provision

Source excerpt

"Operating and capital budget" means a financial operations plan for an enterprise fund or other required special fund covering a fiscal period.

Section 10-6-135(1)(a)Verify source

§ 10-6-135(1)(b)Subsection 10-6-135(1)(b)Provision

Source excerpt

References to “budget” or “budgets,” and related procedures and controls in other sections of the chapter, do not apply to the operating and capital budgets described in this section, unless another provision expressly says otherwise.

Except as otherwise expressly provided, any reference to "budget" or "budgets" and the procedures and controls relating to a budget or budgets in other sections of this chapter do not apply or refer to the operating and capital budgets described in this section.

Section 10-6-135(1)(b)Verify source

§ 10-6-135(2)Subsection 10-6-135(2)Provision

Source excerpt

The governing body must adopt specified budgets by the time it adopts the budgets for the funds described in Section 10-6-109.

At or before the time the governing body adopts budgets for the funds described in Section 10-6-109 , the governing body shall adopt: an operating and capital budget for each enterprise fund for the ensuing fiscal period; and the type of budget for other special funds as required by the Uniform Accounting Manual for Utah Cities.

Section 10-6-135(2)Verify source

§ 10-6-135(2)(a)Subsection 10-6-135(2)(a)Provision

Source excerpt

an operating and capital budget for each enterprise fund for the ensuing fiscal period; and

Section 10-6-135(2)(a)Verify source

§ 10-6-135(2)(b)Subsection 10-6-135(2)(b)Provision

Source excerpt

the type of budget for other special funds as required by the Uniform Accounting Manual for Utah Cities.

Section 10-6-135(2)(b)Verify source

§ 10-6-135(3)Subsection 10-6-135(3)Provision

Source excerpt

The governing body must adopt and administer the operating and capital budget, and the budget officer must prepare, file, and include specified budget materials by the required meeting deadline.

The governing body shall adopt and administer an operating and capital budget in accordance with this Subsection (3) . At or before the first regularly scheduled meeting of the governing body in the last May of the current fiscal period, the budget officer shall: prepare for the ensuing fiscal period and file with the governing body a tentative operating and capital budget for: each enterprise fund; and other required special funds; include with the tentative operating and capital budget described in Subsection (3)(c) specific work programs as submitted by each department head; and include any other supporting data required by the governing body. Each city of the first or second class shall, and each city of the third, fourth, or fifth class may, submit a supplementary estimate of all capital projects which a department head believes should be undertaken within the three next succeeding fiscal periods. Subject to Subsection (3)(d)(ii) , the budget officer shall prepare all estimates after review and consultation with each department head described in Subsection (3)(c) . After complying with Subsection (3)(d)(i) , the budget officer may revise any departmental estimate before it is filed with the governing body.

Section 10-6-135(3)Verify source

§ 10-6-135(3)(a)Subsection 10-6-135(3)(a)Provision

Source excerpt

The governing body must adopt and administer an operating and capital budget under this subsection.

The governing body shall adopt and administer an operating and capital budget in accordance with this Subsection (3) .

Section 10-6-135(3)(a)Verify source

§ 10-6-135(3)(b)Subsection 10-6-135(3)(b)Provision

Source excerpt

The budget officer must prepare and file a tentative operating and capital budget with the governing body by the first regularly scheduled meeting in the last May of the current fiscal period.

At or before the first regularly scheduled meeting of the governing body in the last May of the current fiscal period, the budget officer shall: prepare for the ensuing fiscal period and file with the governing body a tentative operating and capital budget for: each enterprise fund; and other required special funds; include with the tentative operating and capital budget described in Subsection (3)(c) specific work programs as submitted by each department head; and include any other supporting data required by the governing body.

Section 10-6-135(3)(b)Verify source

§ 10-6-135(3)(b)(i)Subsection 10-6-135(3)(b)(i)Provision

Source excerpt

Prepare and file a tentative operating and capital budget with the governing body for the ensuing fiscal period.

prepare for the ensuing fiscal period and file with the governing body a tentative operating and capital budget for: each enterprise fund; and other required special funds;

Section 10-6-135(3)(b)(i)Verify source

§ 10-6-135(3)(b)(i)(A)Subsection 10-6-135(3)(b)(i)(A)Provision

Source excerpt

each enterprise fund; and

Section 10-6-135(3)(b)(i)(A)Verify source

§ 10-6-135(3)(b)(i)(B)Subsection 10-6-135(3)(b)(i)(B)Provision

Source excerpt

other required special funds;

Section 10-6-135(3)(b)(i)(B)Verify source

§ 10-6-135(3)(b)(ii)Subsection 10-6-135(3)(b)(ii)Provision

Source excerpt

The tentative operating and capital budget must include specific work programs submitted by each department head.

include with the tentative operating and capital budget described in Subsection (3)(c) specific work programs as submitted by each department head; and

Section 10-6-135(3)(b)(ii)Verify source

§ 10-6-135(3)(b)(iii)Subsection 10-6-135(3)(b)(iii)Provision

Source excerpt

include any other supporting data required by the governing body.

Section 10-6-135(3)(b)(iii)Verify source

§ 10-6-135(3)(c)Subsection 10-6-135(3)(c)Provision

Source excerpt

First- and second-class cities must submit a supplementary estimate of capital projects for the next three fiscal periods; third-, fourth-, and fifth-class cities may do so.

Each city of the first or second class shall, and each city of the third, fourth, or fifth class may, submit a supplementary estimate of all capital projects which a department head believes should be undertaken within the three next succeeding fiscal periods.

Section 10-6-135(3)(c)Verify source

§ 10-6-135(3)(d)Subsection 10-6-135(3)(d)Provision

Source excerpt

The budget officer must prepare all estimates after review and consultation with each department head, and may revise any departmental estimate before filing it with the governing body.

Subject to Subsection (3)(d)(ii) , the budget officer shall prepare all estimates after review and consultation with each department head described in Subsection (3)(c) . After complying with Subsection (3)(d)(i) , the budget officer may revise any departmental estimate before it is filed with the governing body.

Section 10-6-135(3)(d)Verify source

§ 10-6-135(3)(d)(i)Subsection 10-6-135(3)(d)(i)Provision

Source excerpt

The budget officer must prepare all estimates, after reviewing and consulting with each department head described in Subsection (3)(c), subject to Subsection (3)(d)(ii).

Subject to Subsection (3)(d)(ii) , the budget officer shall prepare all estimates after review and consultation with each department head described in Subsection (3)(c) .

Section 10-6-135(3)(d)(i)Verify source

§ 10-6-135(3)(d)(ii)Subsection 10-6-135(3)(d)(ii)Provision

Source excerpt

After complying with the referenced subsection, the budget officer may revise a departmental estimate before filing it with the governing body.

After complying with Subsection (3)(d)(i) , the budget officer may revise any departmental estimate before it is filed with the governing body.

Section 10-6-135(3)(d)(ii)Verify source

§ 10-6-135(4)Subsection 10-6-135(4)Amendment

Source excerpt

The governing body must review and consider each tentative budget, budget amendment, or budget at a regular meeting or a special meeting called for that purpose, and it may change the tentative budgets.

Each tentative budget, amendment to a budget, or budget shall be reviewed and considered by the governing body at any regular meeting or special meeting called for that purpose. The governing body may make changes in the tentative budgets.

Section 10-6-135(4)Verify source

§ 10-6-135(4)(a)Subsection 10-6-135(4)(a)Amendment

Source excerpt

The governing body must review and consider each tentative budget, budget amendment, or budget at a regular meeting or a special meeting called for that purpose.

Each tentative budget, amendment to a budget, or budget shall be reviewed and considered by the governing body at any regular meeting or special meeting called for that purpose.

Section 10-6-135(4)(a)Verify source

§ 10-6-135(4)(b)Subsection 10-6-135(4)(b)Provision

Source excerpt

The governing body may make changes to the tentative budgets.

The governing body may make changes in the tentative budgets.

Section 10-6-135(4)(b)Verify source

§ 10-6-135(5)Subsection 10-6-135(5)Provision

Source excerpt

Budgets for enterprise or other required special funds must follow the public hearing requirements in Sections 10-6-113 and 10-6-114.

Budgets for enterprise or other required special funds shall comply with the public hearing requirements established in Sections 10-6-113 and 10-6-114 .

Section 10-6-135(5)Verify source

§ 10-6-135(6)Subsection 10-6-135(6)Provision

Source excerpt

The governing body must adopt an operating and capital budget for each applicable fund by the deadline set in this subsection, and the budget officer must certify and file the adopted budget copies.

Before the last June 30 of each fiscal period, or, in the case of a property tax increase under Sections 59-2-919 through 59-2-923 , before September 1 of the year for which a property tax increase is proposed, the governing body shall adopt an operating and capital budget for each applicable fund for the ensuing fiscal period. A copy of the budget as finally adopted for each fund shall be: certified by the budget officer; filed by the budget officer in the office of the city auditor or city recorder; available to the public during regular business hours; and filed with the state auditor within 30 days after the day on which the budget is adopted.

Section 10-6-135(6)Verify source

§ 10-6-135(6)(a)Subsection 10-6-135(6)(a)Provision

Source excerpt

The governing body must adopt an operating and capital budget for each applicable fund by the last June 30 of each fiscal period, or by September 1 of the year the tax increase is proposed if it is a property tax increase under Sections 59-2-919 through 59-2-923.

Section 10-6-135(6)(a)Verify source

§ 10-6-135(6)(b)Subsection 10-6-135(6)(b)Provision

Source excerpt

The budget officer must certify and file each finally adopted fund budget copy, keep it available to the public during regular business hours, and file it with the state auditor within 30 days after adoption.

A copy of the budget as finally adopted for each fund shall be: certified by the budget officer; filed by the budget officer in the office of the city auditor or city recorder; available to the public during regular business hours; and filed with the state auditor within 30 days after the day on which the budget is adopted.

Section 10-6-135(6)(b)Verify source

§ 10-6-135(6)(b)(i)Subsection 10-6-135(6)(b)(i)Provision

Source excerpt

certified by the budget officer;

Section 10-6-135(6)(b)(i)Verify source

§ 10-6-135(6)(b)(ii)Subsection 10-6-135(6)(b)(ii)Provision

Source excerpt

filed by the budget officer in the office of the city auditor or city recorder;

Section 10-6-135(6)(b)(ii)Verify source

§ 10-6-135(6)(b)(iii)Subsection 10-6-135(6)(b)(iii)Provision

Source excerpt

available to the public during regular business hours; and

Section 10-6-135(6)(b)(iii)Verify source

§ 10-6-135(6)(b)(iv)Subsection 10-6-135(6)(b)(iv)Provision

Source excerpt

The budget must be filed with the state auditor within 30 days after the budget is adopted.

filed with the state auditor within 30 days after the day on which the budget is adopted.

Section 10-6-135(6)(b)(iv)Verify source

§ 10-6-135(7)Subsection 10-6-135(7)Amendment

Source excerpt

After final adoption, the operating and capital budget takes effect for the budget period, but it may later be amended.

Upon final adoption, the operating and capital budget is in effect for the budget period, subject to later amendment. During the budget period the governing body may, in any regular meeting or special meeting called for that purpose, review any one or more of the operating and capital budgets for the purpose of determining if the total of any of them should be increased. If the governing body decides that the budget total of one or more of the funds should be increased under Subsection (7)(b) , the governing body shall follow the procedures set forth in Section 10-6-136 .

Section 10-6-135(7)Verify source

§ 10-6-135(7)(a)Subsection 10-6-135(7)(a)Amendment

Source excerpt

After final adoption, the operating and capital budget takes effect for the budget period, but it may be amended later.

Upon final adoption, the operating and capital budget is in effect for the budget period, subject to later amendment.

Section 10-6-135(7)(a)Verify source

§ 10-6-135(7)(b)Subsection 10-6-135(7)(b)Provision

Source excerpt

The governing body may review one or more operating and capital budgets during the budget period.

During the budget period the governing body may, in any regular meeting or special meeting called for that purpose, review any one or more of the operating and capital budgets for the purpose of determining if the total of any of them should be increased.

Section 10-6-135(7)(b)Verify source

§ 10-6-135(7)(c)Subsection 10-6-135(7)(c)Provision

Source excerpt

If the governing body decides to increase the budget total of one or more funds under Subsection (7)(b), it must follow the procedures in Section 10-6-136.

If the governing body decides that the budget total of one or more of the funds should be increased under Subsection (7)(b) , the governing body shall follow the procedures set forth in Section 10-6-136 .

Section 10-6-135(7)(c)Verify source

§ 10-6-135(8)Subsection 10-6-135(8)Provision

Source excerpt

Expenditures from operating and capital budgets must follow the budget requirements in Sections 10-6-121 through 10-6-126.

Expenditures from operating and capital budgets shall conform to the requirements relating to budgets specified in Sections 10-6-121 through 10-6-126 .

Section 10-6-135(8)Verify source

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Utah Code § 10-6-135

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