Utah Code 10-6-118. Adoption of final budget — Certification and filing
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(1) Before 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 September 1 of the year for which a property tax increase is proposed, the governing body shall by resolution or ordinance adopt a budget for the ensuing fiscal period for each fund for which a budget is required under this chapter.
Terms Used In Utah Code 10-6-118
- Budget: means a plan of financial operations for a fiscal period which embodies estimates of proposed expenditures for given purposes and the proposed means of financing them. See Utah Code 10-6-106
- Budget officer: means the city auditor in a city of the first and second class, the mayor or some person appointed by the mayor with the approval of the city council in a city of the third, fourth, or fifth class, the mayor in the council-mayor optional form of government, or the person designated by the charter in a charter city. See Utah Code 10-6-106
- Fiscal period: means the annual or biennial period for accounting for fiscal operations in each city. See Utah Code 10-6-106
- Fund: is a s defined by generally accepted accounting principles as reflected in the Uniform Accounting Manual for Utah Cities. See Utah Code 10-6-106
- Governing body: means a city council, or city commission, as the case may be, but the authority to make any appointment to any position created by this chapter is vested in the mayor in the council-mayor optional form of government. See Utah Code 10-6-106
- Property: includes both real and personal property. See Utah Code 68-3-12.5
- 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
(2) The budget officer of the governing body shall certify a copy of the final budget and file the copy with the state auditor within 30 days after adoption.