United States — Utah Act or statute

United States — Utah legislation

Utah Code § 11-13-524, 2015

This section defines “operating and capital budget” and requires governing boards and interlocal entities to prepare, adopt, file, publish, and in some cases notice budget actions for proprietary funds.

Source excerpt

budget amendmentbudget noticebudgetingbudgetscapital budgetcapital budgetscontrolsfiling requirementsfiscal proceduresinterlocal entityinterlocal entity administrationlocal government financeoperating budgetoperating budgetsproprietary fundproprietary fund budgetingproprietary fundspublic financepublic hearingpublic noticespecial funds

Jurisdiction: United States — Utah
Status: In force
Official identity: Year 2015
Dates: Enacted 2015

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Dates: Enacted 2015

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“This section defines “operating and capital budget” and requires governing boards and interlocal entities to prepare, adopt, file, publish, and in some cases notice budget actions for proprietary funds.”

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Operating and capital budgets for proprietary funds.

Section 11-13-524

Subsection 11-13-524(3)(b)

The governing board must adopt the tentative operating and capital budget at a regular meeting or a special meeting called for that purpose, and may amend or revise it before a public hearing.

Section 11-13-524(3)(b)

Subsection 11-13-524(3)(d)(ii)(A)

the enterprise fund from which money is being transferred;

Section 11-13-524(3)(d)(ii)(A)

Subsection 11-13-524(3)(e)(ii)(A)

filed in the interlocal entity's office and with each member; and

Section 11-13-524(3)(e)(ii)(A)

Subsection 11-13-524(4)

An interlocal entity shall maintain a proprietary fund or other required special fund in compliance with Sections 11-13-501 through 11-13-505 , 11-13-516 , 11-13-518 , and 11-13-526 through 11-13-532 .

Section 11-13-524(4)

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Showing 28 of 28 provisions

Provision 22Amendment 6

Part 11-13-5

part 11-13-5 Fiscal Procedures for Interlocal Entities

§ 11-13-524Operating and capital budgets for proprietary funds.Amendment

Source excerpt

Operating and capital budgets for proprietary funds. As used in this section, "operating and capital budget" means a plan of financial operation for a proprietary or other required special fund, including estimates of operating and capital revenues and expenses for the budget year. Except as otherwise expressly provided in this section, the other provisions of this part governing budgets and fiscal procedures and controls do not apply to the operating and capital budgets provided for in this section. Subject to Subsection (3) , the governing board shall adopt for the ensuing budget year an operating and capital budget for each proprietary fund and shall adopt the type of budget for other special funds, if applicable, under generally accepted accounting principles. Operating and capital budgets shall be adopted and administered in the following manner: On or before the first regularly scheduled meeting of the governing board, in November for a calendar year entity or May for a fiscal year entity, the budget officer shall prepare for the ensuing fiscal year, and file with the governing board, a tentative operating and capital budget for each proprietary fund and for other required special funds, together with any supporting data required by the board. The governing board: shall adopt the tentative operating and capital budget in a regular meeting or special meeting called for that purpose; and may amend or revise the tentative operating and capital budget in any manner that the board considers advisable prior to a public hearing. The governing board shall comply with the notice and hearing requirements of Subsection (3) and Sections 11-13-509 through 11-13-511 in approving a final operating and capital budget. If the tentative operating and capital budget approved by the governing board for a proprietary fund includes appropriations that are not reasonable allocations of costs between funds or that provide funds to a member without consideration, the governing board shall, at least seven days before the day of the hearing, mail to each interlocal entity customer, a written notice stating: the date, time, and place of the operating and capital budget hearing; and the purpose of the operating and capital budget hearing, including: the enterprise fund from which money is being transferred; the amount being transferred; and the fund or member to which the money is being transferred. The governing board shall adopt an operating and capital budget for each proprietary fund for the ensuing fiscal year before the beginning of each fiscal year. A copy of the operating and capital budget as finally adopted for each proprietary fund shall be: filed in the interlocal entity's office and with each member; and available to the public during regular business hours. The interlocal entity shall also file a copy of the operating and capital budget with the state auditor within 30 days after adoption. Upon final adoption, the operating and capital budget is in effect for the budget year, subject to later amendment. During the budget year, the governing board may, in any regular meeting or special meeting called for that purpose, review an operating and capital budget for the purpose of determining if the total of the budget should be increased. If the governing board decides that the operating and capital budget total of one or more proprietary funds should be increased, the board shall follow the procedures established in Section 11-13-525 . An interlocal entity shall maintain a proprietary fund or other required special fund in compliance with Sections 11-13-501 through 11-13-505 , 11-13-516 , 11-13-518 , and 11-13-526 through 11-13-532 .

Section 11-13-524Verify source

§ 11-13-524(1)Subsection 11-13-524(1)Provision

Source excerpt

The section defines “operating and capital budget” as a financial plan for certain funds, with revenue and expense estimates for the budget year.

As used in this section, "operating and capital budget" means a plan of financial operation for a proprietary or other required special fund, including estimates of operating and capital revenues and expenses for the budget year. Except as otherwise expressly provided in this section, the other provisions of this part governing budgets and fiscal procedures and controls do not apply to the operating and capital budgets provided for in this section.

Section 11-13-524(1)Verify source

§ 11-13-524(1)(a)Subsection 11-13-524(1)(a)Provision

Source excerpt

"Operating and capital budget" means a financial plan for a proprietary or other required special fund.

Section 11-13-524(1)(a)Verify source

§ 11-13-524(1)(b)Subsection 11-13-524(1)(b)Provision

Source excerpt

The section says other budget and fiscal procedure/control rules do not apply to the operating and capital budgets covered here, unless this section expressly provides otherwise.

Except as otherwise expressly provided in this section, the other provisions of this part governing budgets and fiscal procedures and controls do not apply to the operating and capital budgets provided for in this section.

Section 11-13-524(1)(b)Verify source

§ 11-13-524(2)Subsection 11-13-524(2)Provision

Source excerpt

The governing board must adopt an operating and capital budget for each proprietary fund for the ensuing budget year, and must adopt the type of budget for other special funds if applicable, subject to Subsection (3) and generally accepted accounting principles.

Subject to Subsection (3) , the governing board shall adopt for the ensuing budget year an operating and capital budget for each proprietary fund and shall adopt the type of budget for other special funds, if applicable, under generally accepted accounting principles.

Section 11-13-524(2)Verify source

§ 11-13-524(3)Subsection 11-13-524(3)Amendment

Source excerpt

The governing board must adopt and administer operating and capital budgets in the manner stated here, and the budget officer must prepare and file a tentative budget by the required meeting deadline.

Operating and capital budgets shall be adopted and administered in the following manner: On or before the first regularly scheduled meeting of the governing board, in November for a calendar year entity or May for a fiscal year entity, the budget officer shall prepare for the ensuing fiscal year, and file with the governing board, a tentative operating and capital budget for each proprietary fund and for other required special funds, together with any supporting data required by the board. The governing board: shall adopt the tentative operating and capital budget in a regular meeting or special meeting called for that purpose; and may amend or revise the tentative operating and capital budget in any manner that the board considers advisable prior to a public hearing. The governing board shall comply with the notice and hearing requirements of Subsection (3) and Sections 11-13-509 through 11-13-511 in approving a final operating and capital budget. If the tentative operating and capital budget approved by the governing board for a proprietary fund includes appropriations that are not reasonable allocations of costs between funds or that provide funds to a member without consideration, the governing board shall, at least seven days before the day of the hearing, mail to each interlocal entity customer, a written notice stating: the date, time, and place of the operating and capital budget hearing; and the purpose of the operating and capital budget hearing, including: the enterprise fund from which money is being transferred; the amount being transferred; and the fund or member to which the money is being transferred. The governing board shall adopt an operating and capital budget for each proprietary fund for the ensuing fiscal year before the beginning of each fiscal year. A copy of the operating and capital budget as finally adopted for each proprietary fund shall be: filed in the interlocal entity's office and with each member; and available to the public during regular business hours. The interlocal entity shall also file a copy of the operating and capital budget with the state auditor within 30 days after adoption. Upon final adoption, the operating and capital budget is in effect for the budget year, subject to later amendment. During the budget year, the governing board may, in any regular meeting or special meeting called for that purpose, review an operating and capital budget for the purpose of determining if the total of the budget should be increased. If the governing board decides that the operating and capital budget total of one or more proprietary funds should be increased, the board shall follow the procedures established in Section 11-13-525 .

Section 11-13-524(3)Verify source

§ 11-13-524(3)(a)Subsection 11-13-524(3)(a)Provision

Source excerpt

The budget officer must prepare and file a tentative operating and capital budget with the governing board by the first regularly scheduled board meeting, with the timing depending on whether the entity uses a calendar or fiscal year.

On or before the first regularly scheduled meeting of the governing board, in November for a calendar year entity or May for a fiscal year entity, the budget officer shall prepare for the ensuing fiscal year, and file with the governing board, a tentative operating and capital budget for each proprietary fund and for other required special funds, together with any supporting data required by the board.

Section 11-13-524(3)(a)Verify source

§ 11-13-524(3)(b)Subsection 11-13-524(3)(b)Amendment

Source excerpt

The governing board must adopt the tentative operating and capital budget at a regular meeting or a special meeting called for that purpose, and may amend or revise it before a public hearing.

The governing board: shall adopt the tentative operating and capital budget in a regular meeting or special meeting called for that purpose; and may amend or revise the tentative operating and capital budget in any manner that the board considers advisable prior to a public hearing.

Section 11-13-524(3)(b)Verify source

§ 11-13-524(3)(b)(i)Subsection 11-13-524(3)(b)(i)Provision

Source excerpt

An unspecified actor must adopt the tentative operating and capital budget at a regular meeting or a special meeting called for that purpose.

shall adopt the tentative operating and capital budget in a regular meeting or special meeting called for that purpose; and

Section 11-13-524(3)(b)(i)Verify source

§ 11-13-524(3)(b)(ii)Subsection 11-13-524(3)(b)(ii)Amendment

Source excerpt

The board may amend or revise the tentative operating and capital budget before a public hearing.

may amend or revise the tentative operating and capital budget in any manner that the board considers advisable prior to a public hearing.

Section 11-13-524(3)(b)(ii)Verify source

§ 11-13-524(3)(c)Subsection 11-13-524(3)(c)Provision

Source excerpt

The governing board must follow the notice and hearing requirements in Subsection (3) and Sections 11-13-509 through 11-13-511 when approving a final operating and capital budget.

The governing board shall comply with the notice and hearing requirements of Subsection (3) and Sections 11-13-509 through 11-13-511 in approving a final operating and capital budget.

Section 11-13-524(3)(c)Verify source

§ 11-13-524(3)(d)Subsection 11-13-524(3)(d)Provision

Source excerpt

If a proprietary fund budget includes certain improper appropriations, the governing board must mail each interlocal entity customer a written notice at least seven days before the hearing.

If the tentative operating and capital budget approved by the governing board for a proprietary fund includes appropriations that are not reasonable allocations of costs between funds or that provide funds to a member without consideration, the governing board shall, at least seven days before the day of the hearing, mail to each interlocal entity customer, a written notice stating: the date, time, and place of the operating and capital budget hearing; and the purpose of the operating and capital budget hearing, including: the enterprise fund from which money is being transferred; the amount being transferred; and the fund or member to which the money is being transferred.

Section 11-13-524(3)(d)Verify source

§ 11-13-524(3)(d)(i)Subsection 11-13-524(3)(d)(i)Provision

Source excerpt

the date, time, and place of the operating and capital budget hearing; and

Section 11-13-524(3)(d)(i)Verify source

§ 11-13-524(3)(d)(ii)Subsection 11-13-524(3)(d)(ii)Provision

Source excerpt

the purpose of the operating and capital budget hearing, including: the enterprise fund from which money is being transferred; the amount being transferred; and the fund or member to which the money is being transferred.

Section 11-13-524(3)(d)(ii)Verify source

§ 11-13-524(3)(d)(ii)(A)Subsection 11-13-524(3)(d)(ii)(A)Provision

Source excerpt

the enterprise fund from which money is being transferred;

Section 11-13-524(3)(d)(ii)(A)Verify source

§ 11-13-524(3)(d)(ii)(B)Subsection 11-13-524(3)(d)(ii)(B)Provision

Source excerpt

the amount being transferred; and

Section 11-13-524(3)(d)(ii)(B)Verify source

§ 11-13-524(3)(d)(ii)(C)Subsection 11-13-524(3)(d)(ii)(C)Provision

Source excerpt

the fund or member to which the money is being transferred.

Section 11-13-524(3)(d)(ii)(C)Verify source

§ 11-13-524(3)(e)Subsection 11-13-524(3)(e)Provision

Source excerpt

The governing board must adopt an operating and capital budget for each proprietary fund before each fiscal year begins.

The governing board shall adopt an operating and capital budget for each proprietary fund for the ensuing fiscal year before the beginning of each fiscal year. A copy of the operating and capital budget as finally adopted for each proprietary fund shall be: filed in the interlocal entity's office and with each member; and available to the public during regular business hours. The interlocal entity shall also file a copy of the operating and capital budget with the state auditor within 30 days after adoption.

Section 11-13-524(3)(e)Verify source

§ 11-13-524(3)(e)(i)Subsection 11-13-524(3)(e)(i)Provision

Source excerpt

The governing board must adopt an operating and capital budget for each proprietary fund before each fiscal year begins.

The governing board shall adopt an operating and capital budget for each proprietary fund for the ensuing fiscal year before the beginning of each fiscal year.

Section 11-13-524(3)(e)(i)Verify source

§ 11-13-524(3)(e)(ii)Subsection 11-13-524(3)(e)(ii)Provision

Source excerpt

A copy of each finally adopted operating and capital budget for a proprietary fund must be filed in the interlocal entity’s office and with each member, and be available to the public during regular business hours.

A copy of the operating and capital budget as finally adopted for each proprietary fund shall be: filed in the interlocal entity's office and with each member; and available to the public during regular business hours.

Section 11-13-524(3)(e)(ii)Verify source

§ 11-13-524(3)(e)(ii)(A)Subsection 11-13-524(3)(e)(ii)(A)Provision

Source excerpt

filed in the interlocal entity's office and with each member; and

Section 11-13-524(3)(e)(ii)(A)Verify source

§ 11-13-524(3)(e)(ii)(B)Subsection 11-13-524(3)(e)(ii)(B)Provision

Source excerpt

available to the public during regular business hours.

Section 11-13-524(3)(e)(ii)(B)Verify source

§ 11-13-524(3)(e)(iii)Subsection 11-13-524(3)(e)(iii)Provision

Source excerpt

The interlocal entity must file a copy of its operating and capital budget with the state auditor within 30 days after adoption.

The interlocal entity shall also file a copy of the operating and capital budget with the state auditor within 30 days after adoption.

Section 11-13-524(3)(e)(iii)Verify source

§ 11-13-524(3)(f)Subsection 11-13-524(3)(f)Amendment

Source excerpt

After final adoption, the operating and capital budget is effective for the budget year, but it may be amended later.

Upon final adoption, the operating and capital budget is in effect for the budget year, subject to later amendment. During the budget year, the governing board may, in any regular meeting or special meeting called for that purpose, review an operating and capital budget for the purpose of determining if the total of the budget should be increased. If the governing board decides that the operating and capital budget total of one or more proprietary funds should be increased, the board shall follow the procedures established in Section 11-13-525 .

Section 11-13-524(3)(f)Verify source

§ 11-13-524(3)(f)(i)Subsection 11-13-524(3)(f)(i)Amendment

Source excerpt

After final adoption, the operating and capital budget applies for the budget year, but it can be amended later.

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

Section 11-13-524(3)(f)(i)Verify source

§ 11-13-524(3)(f)(ii)Subsection 11-13-524(3)(f)(ii)Provision

Source excerpt

During the budget year, the governing board may review an operating and capital budget at a regular meeting or special meeting called for that purpose.

During the budget year, the governing board may, in any regular meeting or special meeting called for that purpose, review an operating and capital budget for the purpose of determining if the total of the budget should be increased.

Section 11-13-524(3)(f)(ii)Verify source

§ 11-13-524(3)(f)(iii)Subsection 11-13-524(3)(f)(iii)Provision

Source excerpt

If the governing board decides to increase the operating and capital budget total of one or more proprietary funds, the board must follow the procedures in Section 11-13-525.

If the governing board decides that the operating and capital budget total of one or more proprietary funds should be increased, the board shall follow the procedures established in Section 11-13-525 .

Section 11-13-524(3)(f)(iii)Verify source

§ 11-13-524(4)Subsection 11-13-524(4)Provision

Source excerpt

Section 11-13-524(4)Verify source

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Utah Code § 11-13-524, 2015

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