(1)  There is established an Office of the Legislative Fiscal Analyst as a permanent staff office for the Legislature.

Terms Used In Utah Code 36-12-13

  • Interim committees: includes a commission, committee, council, task force, board, or panel, in which legislative participation is required by law, which committee functions between sessions of the Legislature. See Utah Code 36-12-1
  • Legislative session: That part of a chamber's daily session in which it considers legislative business (bills, resolutions, and actions related thereto).
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • 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
  • Subpoena: A command to a witness to appear and give testimony.
(2)  The powers, functions, and duties of the Office of the Legislative Fiscal Analyst under the supervision of the fiscal analyst are:

(a) 

(i)  to estimate general revenue collections, including comparisons of:

(A)  current estimates for each major tax type to long-term trends for that tax type;

(B)  current estimates for federal fund receipts to long-term federal fund trends; and

(C)  current estimates for tax collections and federal fund receipts to long-term trends deflated for the inflationary effects of debt monetization; and

(ii)  to report the analysis required under Subsection (2)(a)(i) to the Legislature’s Executive Appropriations Committee before each annual general session of the Legislature;

(b)  to analyze in detail the state budget before the convening of each legislative session and make recommendations to the Legislature on each item or program appearing in the budget, including:

(i)  funding for and performance of programs, acquisitions, and services currently undertaken by state government to determine whether each department, agency, institution, or program should:

(A)  continue at its current level of expenditure;

(B)  continue at a different level of expenditure; or

(C)  be terminated; and

(ii)  increases or decreases to spending authority and other resource allocations for the current and future fiscal years;

(c)  to prepare on all proposed bills fiscal estimates that reflect:

(i)  potential state government revenue impacts;

(ii)  anticipated state government expenditure changes;

(iii)  anticipated expenditure changes for county, municipal, special district, or special service district governments;

(iv)  anticipated direct expenditure by Utah residents and businesses, including the unit cost, number of units, and total cost to all impacted residents and businesses; and

(v)  if the proposed bill changes retirement benefits under a system or plan governed by Title 49, Utah State Retirement and Insurance Benefit Act, the anticipated effect on:

(A)  each affected system’s or plan’s unfunded actuarial accrued liability and actuarial funded ratio, based on current employer contributions;

(B)  employer contributions and member contributions;

(C)  a retiree’s retirement allowance;

(D)  the total cost to active members and retirees; and

(E)  the total cost to employers for all active members and retirees;

(d)  to indicate whether each proposed bill will impact the regulatory burden for Utah residents or businesses, and if so:

(i)  whether the impact increases or decreases the regulatory burden; and

(ii)  whether the change in burden is high, medium, or low;

(e)  beginning in 2017 and repeating every three years after 2017, to prepare the following cycle of analyses of long-term fiscal sustainability:

(i)  in year one, the joint revenue volatility report required under Section 63J-1-205;

(ii)  in year two, a long-term budget for programs appropriated from major funds and tax types; and

(iii)  in year three, a budget stress test comparing estimated future revenue to and expenditure from major funds and tax types under various potential economic conditions;

(f)  to report instances in which the administration may be failing to carry out the expressed intent of the Legislature;

(g)  to propose and analyze statutory changes for more effective operational economies or more effective administration;

(h)  to prepare, before each annual general session of the Legislature, a summary showing the current status of the following as compared to the past nine fiscal years:

(i)  debt;

(ii)  long-term liabilities;

(iii)  contingent liabilities;

(iv)  General Fund borrowing;

(v)  reserves;

(vi)  fund and nonlapsing balances; and

(vii)  cash funded capital investments;

(i)  to make recommendations for addressing the items described in Subsection (2)(h) in the upcoming annual general session of the Legislature;

(j)  to prepare, after each session of the Legislature, a summary showing the effect of the final legislative program on the financial condition of the state;

(k)  to conduct organizational and management improvement studies in accordance with 9, and legislative rule;

(l)  to prepare and deliver upon request of any interim committee or the Legislative Management Committee, reports on the finances of the state and on anticipated or proposed requests for appropriations;

(m)  to recommend areas for research studies by the executive department or the interim committees;

(n)  to appoint and develop a professional staff within budget limitations;

(o)  to prepare and submit the annual budget request for the office;

(p)  to develop a taxpayer receipt:

(i)  available to taxpayers through a website; and

(ii)  that allows a taxpayer to view on the website an estimate of how the taxpayer’s tax dollars are expended for government purposes; and

(q)  to publish or provide other information on taxation and government expenditures that may be accessed by the public.

(3)  The legislative fiscal analyst shall have a master’s degree in public administration, political science, economics, accounting, or the equivalent in academic or practical experience.

(4)  In carrying out the duties provided for in this section, the legislative fiscal analyst may obtain access to all records, documents, and reports necessary to the scope of the legislative fiscal analyst’s duties according to the procedures contained in Title 36, Chapter 14, Legislative Subpoena Powers.

(5)  The Office of the Legislative Fiscal Analyst shall provide any information the State Board of Education reports in accordance with Subsection 53E-3-507(7) to:

(a)  the chief sponsor of the proposed bill; and

(b)  upon request, any legislator.

Amended by Chapter 16, 2023 General Session
Amended by Chapter 430, 2023 General Session

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