Utah Code 17-36-10. Preparation of tentative budget

(1)

Terms Used In Utah Code 17-36-10

Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
Appropriation: means an allocation of money for a specific purpose. See Utah Code 17-36-3
Budget: means a plan for financial operations for a fiscal period, embodying estimates for proposed expenditures for given purposes and the means of financing the expenditures. See Utah Code 17-36-3
Budget period: means the fiscal period for which a budget is prepared. See Utah Code 17-36-3
County executive: means :Utah Code 68-3-12.5
Department: means any functional unit within a fund which carries on a specific activity. See Utah Code 17-36-3
Executive: when used to describe the powers, duties, or functions of a person or body elected as the county executive or a person appointed as the county manager or administrative officer, refers to:

(a)	the power and duty to carry laws and ordinances into effect and secure their due observance; and

(b)

those powers, duties, and functions that, under constitutional and statutory provisions and through long usage and accepted practice and custom at the federal and state level, have come to be regarded as belonging to the executive branch of government. See Utah Code 17-50-101

Finance officer: means :

(a)	the county auditor or the person selected to provide accounting services for the county in accordance with Section 17-19a-205; or

(b)

notwithstanding Subsection (13)(a), for the purposes of preparing a tentative budget in a county operating under a county executive-council form of county government, the county executive. See Utah Code 17-36-3

Fiscal period: means the annual or biennial period for recording county fiscal operations. See Utah Code 17-36-3

Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.

Fund: means an independent fiscal and accounting entity comprised of a sum of money or other resources segregated for a specific purpose or objective. See Utah Code 17-36-3

Last completed fiscal period: means the fiscal period next preceding the current period. See Utah Code 17-36-3

Month: means a calendar month, unless otherwise expressed. See Utah Code 68-3-12.5

Process: means a writ or summons issued in the course of a judicial proceeding. See Utah Code 68-3-12.5

Property: includes both real and personal property. See Utah Code 68-3-12.5

(a)

On or before the first day of the next to last month of every fiscal period, the finance officer shall prepare for the next budget period and file with the governing body a tentative budget for each fund for which a budget is required.

(b)

During the preparation of a tentative budget described in Subsection (1)(a), the following may participate in the creation of the tentative budget:

(i)	for a county commission or expanded county commission form of county government, the county commission;

(ii)	for a county executive-council form of county government, the county council and the county executive; and

(iii)

for a council-manager form of county government, the county council and the county manager.

(2)

(a)

A department for which county funds are appropriated shall file with the finance officer not less than three months before the commencement of each fiscal year on forms furnished by the finance officer a detailed estimate and statement of the revenue and necessary expenditures of the department for the next budget year.

(b)

The estimate and statement described in Subsection (2)(a) shall set forth:

(i)	the number of persons to be regularly employed;

(ii)	the kinds of service the department will perform;

(iii)

the salaries and wages the department expects to pay;

(iv)	the kind of work the department will perform and the improvements the department expects to make; and

(v)	the estimated cost of the service, work, and improvements.

(c)

The finance officer shall make the estimate and statement described in Subsection (2)(a) available to:

(i)	for a county commission or expanded county commission form of county government, the county commission;

(ii)	for a county executive-council form of county government, the county council and the county executive; and

(iii)

for a council-manager form of county government, the county council and the county manager.

(d)	The statement shall also record performance data expressed in work units, unit costs, man hours, and man years sufficient in detail, content, and scope to permit the finance officer to prepare and process the county budget.

(3)	In the preparation of the budget, the finance officer and all other county officers are subject to Sections 17-36-1 through 17-36-44 and to the uniform system of budgeting, accounting, and reporting established therein.

(4)

In the tentative budget, the finance officer shall set forth in tabular form:

(a)	actual revenues and expenditures in the last completed fiscal period;

(b)	estimated total revenues and expenditures for the current fiscal period;

(c)

the estimated available revenues and expenditures for the ensuing budget period computed by determining:

(i)	the estimated expenditure for each fund after review of each departmental budget request; and

(ii)

the total revenue requirements of the fund, including:

(A)	the part of the total revenue that will be derived from revenue sources other than property tax; and

(B)	the part of the total revenue that will be derived from property taxes; and

(d)

if required by the governing body, actual performance experience to the extent available in work units, unit costs, man hours, and man years for each budgeted fund that includes an appropriation for salaries or wages for the last completed fiscal period and the first eight months of the current fiscal period if the county is on an annual fiscal period, or the first 20 months of the current fiscal period if the county is on a biennial fiscal period, together with the total estimated performance data of like character for the current fiscal period and for the ensuing budget period.

(5)	The finance officer may recommend modification of any departmental budget request under Subsection (4)(c)(i) before the budget request is filed with the governing body, if each department head has been given an opportunity to be heard concerning the modification.

(6)

(a)	A tentative budget shall contain the estimates of expenditures submitted by any department together with specific work programs and other supportive data as the governing body requests.

(b)	The finance officer shall include with the tentative budget a supplementary estimate of all capital projects or planned capital projects within the budget period and within the next three succeeding years.

(7)

(a)	A finance officer that submits a tentative budget in a county with a population of more than 25,000 shall include with the tentative budget a budget message in explanation of the budget.

(b)

The budget message shall:

(i)	include an outline of the proposed financial policies of the county for the budget period;

(ii)	describe the important features of the budgetary plan;

(iii)

state the reasons for changes from the previous fiscal period in appropriation and revenue items; and

(iv)	explain any major changes in financial policy.

(c)	A finance officer of a county with a population of less than 25,000 may prepare a budget message in explanation of the tentative budget.

(8)

(a)	The governing body shall review, consider, and adopt a tentative budget in a regular or special meeting called for that purpose.

(b)

(i)	Subject to Subsection (8)(b)(ii), the governing body may thereafter amend or revise the tentative budget prior to public hearings on the tentative budget.

(ii)

A governing body may not:

(A)	reduce below the required minimum an appropriation required for debt retirement and interest; or

(B)	reduce, in accordance with Section 17-36-17, an existing deficit.

Amended by Chapter 288, 2022 General Session

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