Utah § 11-13-508 Tentative budget to be prepared -- Review by governing body.

Utah Statutes

§ 11-13-508 — Tentative budget to be prepared -- Review by governing body.

Utah § 11-13-508

Title 11Cities, Counties, and Local Taxing Units

Ch. 11-13Interlocal Cooperation Act

Part 11-13-5Fiscal Procedures for Interlocal Entities

This text of Utah § 11-13-508 (Tentative budget to be prepared -- Review by governing body.) is published on Counsel Stack Legal Research, covering Utah primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Utah Code Ann. § 11-13-508 (2026).

Text

(1)On or before the first regularly scheduled meeting of the governing board in November for a calendar year entity and May for a fiscal year entity, the budget officer of an interlocal entity shall prepare for the ensuing year and file with the governing board a tentative budget for each fund for which a budget is required.

(2)(2)(a) Each tentative budget under Subsection (1) shall provide in tabular form:

(2)(a)(i) actual revenues and expenditures for the last completed fiscal year;

(2)(a)(ii) estimated total revenues and expenditures for the current fiscal year; and

(2)(a)(iii) the budget officer's estimates of revenues and expenditures for the budget year.

(2)(b) The budget officer shall estimate:

(2)(b)(i) the amount of revenue available to serve the needs of each fund;

(2)(b)(ii) t

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(1) On or before the first regularly scheduled meeting of the governing board in November for a calendar year entity and May for a fiscal year entity, the budget officer of an interlocal entity shall prepare for the ensuing year and file with the governing board a tentative budget for each fund for which a budget is required.
(2) (2)(a) Each tentative budget under Subsection (1) shall provide in tabular form:
(2)(a)(i) actual revenues and expenditures for the last completed fiscal year;
(2)(a)(ii) estimated total revenues and expenditures for the current fiscal year; and
(2)(a)(iii) the budget officer's estimates of revenues and expenditures for the budget year.
(2)(b) The budget officer shall estimate:
(2)(b)(i) the amount of revenue available to serve the needs of each fund;
(2)(b)(ii) the portion to be derived from all sources other than general property taxes; and
(2)(b)(iii) the portion that shall be derived from general property taxes.
(3) The tentative budget, when filed by the budget officer with the governing board, shall contain the estimates of expenditures together with specific work programs and any other supporting data required by this part or requested by the governing board.
(4) (4)(a) Subject to Subsection (4)(b), the governing board:
(4)(a)(i) shall review, consider, and adopt the tentative budget in any regular meeting or special meeting called for that purpose; and
(4)(a)(ii) may amend or revise the tentative budget in any manner that the board considers advisable prior to the public hearing under Section 11-13-509.
(4)(b) The governing board may not reduce below the legal minimum requirement an appropriation required for debt retirement and interest or reduction of any existing deficits under Section 11-13-513, or otherwise required by law.
(5) If a new interlocal entity is created, the governing board shall:

(5)(a) prepare a budget covering the period from the date of incorporation to the end of the fiscal year;
(5)(b) substantially comply with all other provisions of this part with respect to notices and hearings; and
(5)(c) pass the budget as soon after incorporation as feasible.