63J-1-206. Appropriations governed by chapter — Restrictions on expenditures — Transfer of funds — Exclusion.
(1)
Terms Used In Utah Code 63J-1-206
Agency: means a unit of accounting, typically associated with a department, division, board, council, committee, institution, office, bureau, or other similar administrative unit of state government, that includes line items and programs. See Utah Code 63J-1-102
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
Budget execution plan: means a proposal submitted by an administrative unit of state government to the Division of Finance enumerating expected revenues and authorized expenditures within line items and among programs. See Utah Code 63J-1-102
Item of appropriation: means an authorization of expenditure contained in legislation that appropriates funds and includes the following:
(i)
the name of the agency and line item to which authorization is granted; and
(ii)
sources of finance from which authorization is granted and associated amounts authorized. See Utah Code 63J-1-102
Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
Line item: means a unit of accounting, typically representing an administrative unit of state government within an agency, that contains one or more programs. See Utah Code 63J-1-102
Program: means a unit of accounting included on a schedule of programs within a line item used to track budget authorizations, collections, and expenditures on specific purposes or functions. See Utah Code 63J-1-102
Schedule of programs: means a list of programs and associated authorization amounts within an item of appropriation. See Utah Code 63J-1-102
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)
Except as provided in Subsections (1)(b) and (2)(e), or where expressly exempted in the appropriating act:
(i)
all money appropriated by the Legislature is appropriated upon the terms and conditions set forth in this chapter; and
(ii)
any department, agency, or institution that accepts money appropriated by the Legislature does so subject to the requirements of this chapter.
(b)
This section does not apply to:
(i)
the Legislature and its committees; and
(ii)
the Investigation Account of the Water Resources Construction Fund, which is governed by Section 73-10-8.
(2)
(a)
Each item of appropriation is to be expended subject to any schedule of programs and any restriction attached to the item of appropriation, as designated by the Legislature.
(b)
Each schedule of programs or restriction attached to an appropriation item:
(i)
is a restriction or limitation upon the expenditure of the respective appropriation made;
(ii)
does not itself appropriate any money; and
(iii)
is not itself an item of appropriation.
(c)
(i)
An appropriation or any surplus of any appropriation may not be diverted from any department, agency, institution, division, or line item to any other department, agency, institution, division, or line item.
(ii)
If the money appropriated to an agency to pay lease payments under the program established in Section 63A-5b-703 exceeds the amount required for the agency’s lease payments to the Division of Facilities Construction and Management, the agency may:
(A)
transfer money from the lease payments line item to other line items within the agency; and
(B)
retain and use the excess money for other purposes.
(d)
The money appropriated subject to a schedule of programs or restriction may be used only for the purposes authorized.
(e)
In order for a department, agency, or institution to transfer money appropriated to it from one program to another program, the department, agency, or institution shall revise its budget execution plan as provided in Section 63J-1-209.
(f)
(i)
The procedures for transferring money between programs within a line item as provided by Subsection (2)(e) do not apply to money appropriated to the State Board of Education for the Minimum School Program or capital outlay programs created in Title 53F, Chapter 3, State Funding — Capital Outlay Programs.
(ii)
The state superintendent may transfer money appropriated for the programs specified in Subsection (2)(f)(i) only as provided by Section 53F-2-205.
(3)
Notwithstanding Subsection (2)(c)(i):
(a)
the state superintendent may transfer money appropriated for the Minimum School Program between line items in accordance with Section 53F-2-205; and
(b)
the Department of Government Operations may transfer money appropriated for the purpose of paying the costs of paid employee parental leave and postpartum recovery leave under Section 63A-17-511 to another department, agency, institution, or division.
Amended by Chapter 40, 2022 General Session Amended by Chapter 425, 2022 General Session
