Utah Code 63J-1-217. Overexpenditure of budget by agency — Prorating budget income shortfall
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(1) Expenditures of departments, agencies, and institutions of state government shall be kept within revenues available for such expenditures.
Terms Used In Utah Code 63J-1-217
- 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
- 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) Line items of appropriation shall not be overexpended.
(2)(b) Notwithstanding Subsection (2)(a), if an agency‘s line item is overexpended at the close of a fiscal year:
(2)(b)(i) the director of the Division of Finance may make payments from the line item to vendors for goods or services that were received on or before June 30; and
(2)(b)(ii) the director of the Division of Finance shall immediately reduce the agency’s line item budget in the current year by the amount of the overexpenditure.
(2)(c) Each agency with an overexpended line item shall:
(2)(c)(i) prepare a written report explaining the reasons for the overexpenditure; and
(2)(c)(ii) present the report to:
(2)(c)(ii)(A) the Board of Examiners as required by Section 63G-9-301; and
(2)(c)(ii)(B) the Office of the Legislative Fiscal Analyst.
(3)
(3)(a) As used in this Subsection (3):
(3)(a)(i) ” Income Tax Fund budget deficit” has the same meaning as in Section 63J-1-312; and
(3)(a)(ii) “General Fund budget deficit” has the same meaning as in Section 63J-1-312.
(3)(b) If an Income Tax Fund budget deficit or a General Fund budget deficit exists and the adopted estimated revenues were prepared in consensus with the Governor’s Office of Planning and Budget, the governor shall:
(3)(b)(i) direct state agencies to reduce commitments and expenditures by an amount proportionate to the amount of the deficiency; and
(3)(b)(ii) direct the Division of Finance to reduce allotments to institutions of higher education by an amount proportionate to the amount of the deficiency.
(3)(c) The governor’s directions under Subsection (3)(b) are rescinded when the Legislature rectifies the Income Tax Fund budget deficit and the General Fund budget deficit.
(4)
(4)(a) A department may not receive an advance of funds that cannot be covered by anticipated revenue within the budget execution plan of the fiscal year, unless the governor allocates money from the governor’s emergency appropriations.
(4)(b) All allocations made from the governor’s emergency appropriations shall be reported to the budget subcommittee of the Legislative Management Committee by notifying the Office of the Legislative Fiscal Analyst at least 15 days before the effective date of the allocation.
(4)(c) Emergency appropriations shall be allocated only to support activities having existing legislative approval and appropriation, and may not be allocated to any activity or function rejected directly or indirectly by the Legislature.