S.B. 15 Enrolled

CARRYOVER OF AUTHORIZED CAPITAL
OUTLAY AMENDMENTS
2004 GENERAL SESSION
STATE OF UTAH
Sponsor: Beverly Ann Evans

LONG TITLE
General Description:
This bill amends the Budgetary Procedures Act by lapsing an internal service fund
agency's unused capital acquisition authority at the end of a fiscal year.
Highlighted Provisions:
This bill:
. lapses an internal service fund agency's unused capital acquisition authority at the
end of a fiscal year;
. provides for nonlapsing capital acquisition authority if certain requirements are met;
and
. requires an annual report and review of accumulated nonlapsing capital outlay
authority.
Monies Appropriated in this Bill:
None
Other Special Clauses:
This bill takes effect on July 1, 2004.
Utah Code Sections Affected:
ENACTS:
63-38-8.2, Utah Code Annotated 1953

Be it enacted by the Legislature of the state of Utah:
Section 1. Section 63-38-8.2 is enacted to read:
63-38-8.2. Internal service funds -- End of fiscal year -- Unused authority for

capital acquisition.
(1) An internal service fund agency's authority to acquire capital assets under Subsection
63-38-3.5 (8)(a) shall lapse if the acquisition of the capital asset does not occur in the fiscal year in
which the authorization is included in the appropriations act, unless the Legislature identifies the
authority to acquire the capital asset as nonlapsing authority:
(a) for a specific one-time project and a limited period of time in the Legislature's initial
appropriation to the agency; or
(b) in a supplemental appropriation in accordance with Subsection (2).
(2) (a) An internal service fund agency's authority to acquire capital assets may be
retained as nonlapsing authorization if the internal service fund agency includes a one-time
project's list as part of the budget request that it submits to the governor and the Legislature at the
annual general session of the Legislature immediately before the end of the fiscal year in which the
agency may have unused capital acquisition authority.
(b) The governor:
(i) may approve some or all of the items from an agency's one-time project's list; and
(ii) shall identify and prioritize any approved one-time projects in the budget that he
submits to the Legislature.
(c) The Legislature:
(i) may approve some or all of the specific items from an agency's one-time project's list
as an approved capital acquisition for an agency's appropriation balance;
(ii) shall identify any authorized one-time projects in the appropriate line item
appropriation; and
(iii) may prioritize one-time projects in intent language.
(3) An internal service fund agency shall submit a status report of outstanding nonlapsing
authority to acquire capital assets and associated one-time projects to the Governor's Office of
Planning and Budget and the Legislative Fiscal Analyst's Office with the proposed budget required
by Section 63-38-2 .
Section 2. Effective date.

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This bill takes effect on July 1, 2004.

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