1     
BUDGETING AMENDMENTS

2     
2015 GENERAL SESSION

3     
STATE OF UTAH

4     
Chief Sponsor: Deidre M. Henderson

5     
House Sponsor: Jon E. Stanard

6     

7     LONG TITLE
8     General Description:
9          This bill modifies provisions relating to the state's liabilities and expenses.
10     Highlighted Provisions:
11          This bill:
12          ▸     addresses how a claim processed under the authority of Title 53A, Chapter 24, State
13     Office of Rehabilitation Act, is treated for budgetary purposes.
14     Money Appropriated in this Bill:
15          None
16     Other Special Clauses:
17          None
18     Utah Code Sections Affected:
19     AMENDS:
20          63J-1-601, as last amended by Laws of Utah 2013, Chapter 400
21     

22     Be it enacted by the Legislature of the state of Utah:
23          Section 1. Section 63J-1-601 is amended to read:
24          63J-1-601. End of fiscal year -- Unexpended balances -- Funds not to be closed
25     out -- Pending claims -- Transfer of amounts from item of appropriation -- Nonlapsing
26     accounts and funds -- Institutions of higher education to report unexpended balances.
27          (1) As used in this section, "transaction control number" means the unique numerical
28     identifier established by the Department of Health to track each medical claim[, which] and
29     indicates the date [upon] on which the claim is entered.

30          (2) On or before August 31 of each fiscal year, the director of the Division of Finance
31     shall close out to the proper fund or account all remaining unexpended and unencumbered
32     balances of appropriations made by the Legislature, except:
33          (a) those funds classified under Title 51, Chapter 5, Funds Consolidation Act, as:
34          (i) enterprise funds;
35          (ii) internal service funds;
36          (iii) trust and agency funds;
37          (iv) capital projects funds;
38          (v) discrete component unit funds;
39          (vi) debt service funds; and
40          (vii) permanent funds;
41          (b) those revenue collections, appropriations from a fund or account, or appropriations
42     to a program that are designated as nonlapsing under Sections 63J-1-602.1 through
43     63J-1-602.5;
44          (c) expendable special revenue funds, unless specifically directed to close out the fund
45     in the fund's enabling legislation;
46          (d) acquisition and development funds appropriated to the Division of Parks and
47     Recreation;
48          (e) funds encumbered to pay purchase orders issued prior to May 1 for capital
49     equipment if delivery is expected before June 30; and
50          (f) unexpended and unencumbered balances of appropriations that meet the
51     requirements of Section 63J-1-603.
52          (3) (a) Liabilities and related expenses for goods and services received on or before
53     June 30 shall be recognized as expenses due and payable from appropriations made prior to
54     June 30.
55          (b) The liability and related expense shall be recognized within time periods
56     established by the Division of Finance but shall be recognized not later than August 31.
57          (c) Liabilities and expenses not so recognized may be paid from regular departmental

58     appropriations for the subsequent fiscal year, if these claims do not exceed unexpended and
59     unencumbered balances of appropriations for the years in which the obligation was incurred.
60          (d) No amounts may be transferred from an item of appropriation of any department,
61     institution, or agency into the Capital Projects Fund or any other fund without the prior express
62     approval of the Legislature.
63          (4) (a) For purposes of this chapter, [claims] a claim processed under the authority of
64     Title 26, Chapter 18, Medical Assistance Act:
65          (i) [may not be considered] is not a liability or an expense to the state for budgetary
66     purposes, unless [they are received by] the Division of Health Care Financing receives the
67     claim within the time periods established by the Division of Finance under Subsection (3)(b);
68     and
69          (ii) [are] is not subject to [the requirements of] Subsection (3)(c).
70          (b) The transaction control number [recorded] that the Division of Health Care
71     Financing records on each claim invoice [by the division is considered] is the date of receipt.
72          (5) (a) For purposes of this chapter, a claim processed in accordance with Title 53A,
73     Chapter 24, State Office of Rehabilitation Act:
74          (i) is not a liability or an expense to the state for budgetary purposes, unless the Utah
75     State Office of Rehabilitation receives the claim within the time periods established by the
76     Division of Finance under Subsection (3)(b); and
77          (ii) is not subject to Subsection (3)(c).
78          (b) (i) The Utah State Office of Rehabilitation shall mark each claim invoice with the
79     date on which the Utah State Office of Rehabilitation receives the claim invoice.
80          (ii) The date described in Subsection (5)(b)(i) is the date of receipt for purposes of this
81     section.
82          [(5)] (6) Any balance from an appropriation to a state institution of higher education
83     that remains unexpended at the end of the fiscal year shall be reported to the Division of
84     Finance by the September 1 following the close of the fiscal year.