Download Zipped Introduced WordPerfect HB0309.ZIP
[Status][Bill Documents][Fiscal Note][Bills Directory]

H.B. 309





Sponsor: Mark W. Walker

             6      LONG TITLE
             7      General Description:
             8          This bill modifies the Uniform Fiscal Procedures Act for Utah Cities.
             9      Highlighted Provisions:
             10          This bill:
             11          .    modifies the timetable for filing a new city's tentative budget.
             12      Monies Appropriated in this Bill:
             13          None
             14      Other Special Clauses:
             15          This bill has retrospective operation to November 1, 2004.
             16      Utah Code Sections Affected:
             17      AMENDS:
             18          10-6-111, as last amended by Chapter 292, Laws of Utah 2003
             20      Be it enacted by the Legislature of the state of Utah:
             21          Section 1. Section 10-6-111 is amended to read:
             22           10-6-111. Tentative budget to be prepared -- Contents -- Estimate of expenditures
             23      -- Budget message -- Review by governing body.
             24          (1) On or before the first regularly scheduled meeting of the governing body in the last
             25      May of the current period, the budget officer shall prepare for the ensuing fiscal period, on
             26      forms provided by the state auditor, and file with the governing body, a tentative budget for
             27      each fund for which a budget is required. The tentative budget of each fund shall set forth in

             28      tabular form the following:
             29          (a) Actual revenues and expenditures in the last completed fiscal period.
             30          (b) Budget estimates for the current fiscal period.
             31          (c) Actual revenues and expenditures for a period of 6 to 21 months, as appropriate, of
             32      the current fiscal period.
             33          (d) Estimated total revenues and expenditures for the current fiscal period.
             34          (e) The budget officer's estimates of revenues and expenditures for the budget period,
             35      computed in the following manner:
             36          (i) The budget officer shall estimate, on the basis of demonstrated need, the
             37      expenditures for the budget period after a review of the budget requests and estimates of the
             38      department heads. Each department head shall be heard by the budget officer prior to making
             39      of the final estimates, but the officer may revise any department's estimate as the officer
             40      considers advisable for the purpose of presenting the budget to the governing body.
             41          (ii) The budget officer shall estimate the amount of revenue available to serve the
             42      needs of each fund, estimate the portion to be derived from all sources other than general
             43      property taxes, and estimate the portion that must be derived from general property taxes.
             44      From the latter estimate the officer shall compute and disclose in the budget the lowest rate of
             45      property tax levy that will raise the required amount of revenue, calculating the levy upon the
             46      latest taxable value.
             47          (f) If the governing body elects, actual performance experience to the extent
             48      established by Section 10-6-154 and available in work units, unit costs, man hours, or man
             49      years for each budgeted fund on an actual basis for the last completed fiscal period, and
             50      estimated for the current fiscal period and for the ensuing budget period.
             51          (2) (a) Each tentative budget, when filed by the budget officer with the governing body,
             52      shall contain the estimates of expenditures submitted by department heads, together with
             53      specific work programs and such other supporting data as this chapter requires or the governing
             54      body may request. Each city of the first or second class shall, and a city of the third, fourth, or
             55      fifth class may, submit a supplementary estimate of all capital projects which each department
             56      head believes should be undertaken within the next three succeeding years.
             57          (b) Each tentative budget submitted by the budget officer to the governing body shall
             58      be accompanied by a budget message, which shall explain the budget, contain an outline of the

             59      proposed financial policies of the city for the budget period, and shall describe the important
             60      features of the budgetary plan. It shall set forth the reasons for salient changes from the
             61      previous fiscal period in appropriation and revenue items and shall explain any major changes
             62      in financial policy.
             63          (3) Each tentative budget shall be reviewed, considered, and tentatively adopted by the
             64      governing body in any regular meeting or special meeting called for the purpose and may be
             65      amended or revised in such manner as is considered advisable prior to public hearings, except
             66      that no appropriation required for debt retirement and interest or reduction of any existing
             67      deficits pursuant to Section 10-6-117 , or otherwise required by law or ordinance, may be
             68      reduced below the minimums so required.
             69          (4) (a) If the municipality is acting pursuant to Section 10-2-120 , the tentative budget
             70      shall:
             71          (i) be submitted to the governing body [60 days prior to the intended] -elect as soon as
             72      practicable after the filing of the notice under Section 10-2-120 indicating the proposed date for
             73      filing [of] the articles of incorporation; and [shall]
             74          (ii) cover each fund for which a budget is required from the date of incorporation to the
             75      end of the fiscal year.
             76          (b) The governing body shall substantially comply with all other provisions of this act,
             77      and the budget shall be passed upon incorporation.
             78          Section 2. Retrospective operation.
             79          This bill has retrospective operation to November 1, 2004.

Legislative Review Note
    as of 2-9-05 4:22 PM

Based on a limited legal review, this legislation has not been determined to have a high
probability of being held unconstitutional.

Office of Legislative Research and General Counsel

[Bill Documents][Bills Directory]