63J-1-219.  Definitions — Federal receipts reporting requirements.

(1)  As used in this section:

Terms Used In Utah Code 63J-1-219

  • 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
  • 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.
  • 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) 

(i)  “Designated state agency” means the Department of Government Operations, the Department of Agriculture and Food, the Department of Alcoholic Beverage Services, the Department of Commerce, the Department of Cultural and Community Engagement, the Department of Corrections, the Department of Environmental Quality, the Department of Financial Institutions, the Department of Health, the Department of Human Services, the Department of Insurance, the Department of Natural Resources, the Department of Public Safety, the Department of Transportation, the Department of Veterans and Military Affairs, the Department of Workforce Services, the Labor Commission, the Office of Economic Opportunity, the Public Service Commission, the Utah Board of Higher Education, the State Board of Education, the State Tax Commission, or the Utah National Guard.

(ii)  “Designated state agency” does not include the judicial branch, the legislative branch, or an office or other entity within the judicial branch or the legislative branch.

(b)  “Federal receipts” means the federal financial assistance, as defined in 31 U.S.C. § 7501, that is reported as part of a single audit.

(c)  “Single audit” is as defined in 31 U.S.C. § 7501.

(2)  Subject to Subsections (3) and (4), a designated state agency shall each year, on or before October 31, prepare a report that:

(a)  reports the aggregate value of federal receipts the designated state agency received for the preceding fiscal year;

(b)  reports the aggregate amount of federal funds appropriated by the Legislature to the designated state agency for the preceding fiscal year;

(c)  calculates the percentage of the designated state agency’s total budget for the preceding fiscal year that constitutes federal receipts that the designated state agency received for that fiscal year; and

(d)  develops plans for operating the designated state agency if there is a reduction of:

(i)  5% or more in the federal receipts that the designated state agency receives; and

(ii)  25% or more in the federal receipts that the designated state agency receives.

(3) 

(a)  The report required by Subsection (2) that the Utah Board of Higher Education prepares shall include the information required by Subsections (2)(a) through (c) for each state institution of higher education listed in Section 53B-2-101.

(b)  The report required by Subsection (2) that the State Board of Education prepares shall include the information required by Subsections (2)(a) through (c) for each school district and each charter school within the public education system.

(4)  A designated state agency that prepares a report in accordance with Subsection (2) shall submit the report to the Division of Finance on or before November 1 of each year.

(5) 

(a)  The Division of Finance shall, on or before November 30 of each year, prepare a report that:

(i)  compiles and summarizes the reports the Division of Finance receives in accordance with Subsection (4); and

(ii)  compares the aggregate value of federal receipts each designated state agency received for the previous fiscal year to the aggregate amount of federal funds appropriated by the Legislature to that designated state agency for that fiscal year.

(b)  The Division of Finance shall, as part of the report required by Subsection (5)(a), compile a list of designated state agencies that do not submit a report as required by this section.

(6)  The Division of Finance shall submit the report required by Subsection (5) to the Executive Appropriations Committee on or before December 1 of each year.

(7)  Upon receipt of the report required by Subsection (5), the chairs of the Executive Appropriations Committee shall place the report on the agenda for review and consideration at the next Executive Appropriations Committee meeting.

(8)  When considering the report required by Subsection (5), the Executive Appropriations Committee may elect to:

(a)  recommend that the Legislature reduce or eliminate appropriations for a designated state agency;

(b)  take no action; or

(c)  take another action that a majority of the committee approves.

Amended by Chapter 447, 2022 General Session

  Previous section
Next section  
 Part 2 Contents