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H.B. 27 Enrolled






Sponsor: David N. Cox

                  This act modifies the Utah Municipal Code by making a technical correction relating to
                  capital budgets.
                  This act affects sections of Utah Code Annotated 1953 as follows:
                      10-6-135, as last amended by Chapter 300, Laws of Utah 1999
                  Be it enacted by the Legislature of the state of Utah:
                      Section 1. Section 10-6-135 is amended to read:
                       10-6-135. Operating and capital budgets.
                      (1) On or before the time the governing body adopts budgets for the funds set forth in
                  Section 10-6-109 , it shall adopt for the ensuing fiscal period an "operating and capital budget" for
                  each enterprise fund and shall adopt the type of budget for other special funds as required by the
                  Uniform Accounting Manual for Utah Cities.
                      (2) An "operating and capital budget," for purposes of this section, means a plan of
                  financial operation for an enterprise or other required special fund, embodying estimates of
                  operating resources and expenses and other outlays for a fiscal period. Except as otherwise
                  expressly provided, the reference to "budget" or "budgets" and the procedures and controls relating
                  to them in other sections of this chapter do not apply or refer to the "operating and capital budgets"
                  provided for in this section.
                      (3) "Operating and capital budgets" shall be adopted and administered in the following
                      (a) On or before the first regularly scheduled meeting of the governing body in the last
                  May of the current period, the budget officer shall prepare for the ensuing fiscal period and file
                  with the governing body a tentative operating and capital budget for each enterprise fund and for
                  other required special funds, together with specific work programs as submitted by the department

                  head and any other supporting data required by the governing body.
                      (b) First and second-class cities shall, and third-class cities may, submit a supplementary
                  estimate of all capital projects which the department head believes should be undertaken within the
                  three next succeeding fiscal [years] periods.
                      (c) The budget officer shall prepare estimates in cooperation with the appropriate department
                  heads. Each department head shall be heard by the budget officer prior to making final estimates,
                  but thereafter the officer may revise any department's estimate for the purpose of presenting the
                  budget to the governing body.
                      (d) If within any enterprise fund, allocations or transfers which cannot be defined as a
                  reasonable allocation of costs between funds are included in a tentative budget, a written notice as
                  to date, time, place, and purpose of the hearing is to be mailed to utility fund customers at least seven
                  days prior to the hearing.
                      (4) The tentative budget or budgets shall be reviewed and considered by the governing body
                  at any regular meeting or special meeting called for that purpose. The governing body may make
                  changes in the tentative budgets.
                      (5) Budgets for enterprise or other required special funds shall comply with the public
                  hearing requirements established in Sections 10-6-113 and 10-6-114 .
                      (6) Before the last June 30 of each fiscal period, or, in the case of a property tax increase
                  under Sections 59-2-919 through 59-2-923 , before August 31 of the year for which a property tax
                  increase is proposed, the governing body shall adopt an operating and capital budget for each
                  applicable fund for the ensuing fiscal period. A copy of the budget as finally adopted for each fund
                  shall be:
                      (a) certified by the budget officer;
                      (b) filed by the officer in the office of the city auditor or city recorder;
                      (c) available to the public during regular business hours; and
                      (d) filed with the state auditor within 30 days after adoption.
                      (7) Upon final adoption, the operating and capital budget shall be in effect for the budget
                  period, subject to later amendment. During the budget period the governing body may, in any

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                  regular meeting or special meeting called for that purpose, review any one or more of the operating
                  and capital budgets for the purpose of determining if the total of any of them should be increased.
                  In the event the governing body decides that the budget total of one or more of these funds should
                  be increased, the procedures set forth in Section 10-6-136 shall be followed.
                      (8) Expenditures from operating and capital budgets shall conform to the requirements
                  relating to budgets specified in Sections 10-6-121 [, 10-6-122 , 10-6-123 , 10-6-124 , 10-6-125 , and]
                  through 10-6-126 .

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