Utah Code 63J-1-209. Director of finance to exercise accounting control — Budget execution plans — Allotments and expenditures
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(1) The director of finance shall exercise accounting control over all state departments, institutions, and agencies other than the Legislature and legislative committees.
Terms Used In Utah Code 63J-1-209
- Agency: means a unit of accounting, typically associated with a department, division, board, council, committee, institution, office, bureau, or other similar administrative unit of state government, that includes line items and programs. See Utah Code 63J-1-102
- Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
- Budget execution plan: means a proposal submitted by an administrative unit of state government to the Division of Finance enumerating expected revenues and authorized expenditures within line items and among programs. See Utah Code 63J-1-102
- Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
- Line item: means a unit of accounting, typically representing an administrative unit of state government within an agency, that contains one or more programs. See Utah Code 63J-1-102
- Process: means a writ or summons issued in the course of a judicial proceeding. See Utah Code 68-3-12.5
- Program: means a unit of accounting included on a schedule of programs within a line item used to track budget authorizations, collections, and expenditures on specific purposes or functions. See Utah Code 63J-1-102
- 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)
(2)(a) The director shall require the head of each department to submit, by May 15 of each year, a budget execution plan for the next fiscal year.
(2)(b) The director may require any department to submit a budget execution plan for any other period.
(3) The budget execution plan shall include appropriations and all other funds from any source made available to the department for its operation and maintenance for the period and program authorized by legislation that appropriates funds.
(4)
(4)(a) In order to revise a budget execution plan, the department, agency, or institution seeking to revise the budget execution plan shall:
(4)(a)(i) develop a new budget execution plan that consists of the currently approved budget execution plan and the revision sought to be made;
(4)(a)(ii) prepare a written justification for the new budget execution plan that sets forth the purpose and necessity of the revision; and
(4)(a)(iii) submit the new budget execution plan and the written justification for the new budget execution plan to the Division of Finance.
(4)(b) The Division of Finance shall process the new budget execution plan with written justification and make this information available to the Governor’s Office of Planning and Budget and the legislative fiscal analyst.
(5) Upon request from the Governor’s Office of Planning and Budget, the Division of Finance shall revise budget execution plans.
(6) Notwithstanding the requirements of Title 63J, Chapter 2, Revenue Procedures and Control Act, the aggregate of the budget execution plan revisions may not exceed the total appropriations or other funds from any source that are available to the agency line item for the fiscal year in question.
(7) Upon transmittal of the new budget execution plan to the entities in Subsection (4), the Division of Finance shall permit all expenditures to be made from the appropriations or other funds from any source on the basis of those budget execution plans.
(8) The Division of Finance shall, through statistical sampling methods or other means, audit all claims against the state for which an appropriation has been made.