Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
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
Department: means any functional unit within a fund which carries on a specific activity. See Utah Code 17-36-3
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
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
State: when applied to the different parts of the United States, includes a state, district, or territory of the United States. See Utah Code 68-3-12.5
(a)
On or before the last day of each fiscal period, the governing body by resolution shall adopt the final budget.
(b)
A final budget adopted in accordance with Subsection (1)(a) is, unless amended, in effect for the next fiscal period.
(c)
The finance officer shall:
(i)
certify a copy of the final budget, and of any subsequent budget amendment; and
(ii)
file a copy with the state auditor not later than 30 days after the day on which the governing body adopts the budget.
(d)
The finance officer shall file a certified copy of the budget in the office of the finance officer for inspection by the public during business hours.
(2)
(a)
Except as provided in Subsection (2)(b), a county officer or county employee may not file a legal action in state or federal court against the county, a department, or a county officer for any matter related to the following:
(i)
the adoption of a county budget;
(ii)
a county appropriation;
(iii)
a county personnel allocation; or
(iv)
a fund related to the county budget, a county appropriation, or a county personnel allocation.
(b)
A county or district attorney may enforce a procedural requirement that governs the adoption or approval of a budget in accordance with this chapter.
