Utah § 10-5-114 - Appropriations limited to estimated revenue.

Full text of Utah Utah Code § 10-5-114 — Appropriations limited to estimated revenue., with citation guidance and answers to common questions.

§ 10-5-114. Appropriations limited to estimated revenue.

Effective 5/10/2016
10-5-114.  Appropriations limited to estimated revenue.
(1) The council may not make any appropriation in the final budget of any fund in excess of the estimated expendable revenue for the budget year of such fund.
(2) If there is a deficit fund balance in a fund at the close of the last completed fiscal year, the council shall include an item of appropriation for the deficit in the current budget of the fund equal to:
(a) at least 5% of the total revenue of the fund in the last completed fiscal year; or
(b) if the deficit is equal to less than 5% of the total revenue of the fund in the last completed fiscal year, the entire amount of the deficit.


Amended by Chapter 353, 2016 General Session

Source: official Utah text · Last verified 2026-08-27

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Frequently Asked Questions About Utah § 10-5-114

What does Utah Code § 10-5-114 cover?

Section 10-5-114 ("Appropriations limited to estimated revenue.") is part of the Utah Code, the codified statutory law of Utah. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite Utah § 10-5-114?

A common citation format is "Utah Code § 10-5-114" (Utah). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of Utah law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the Utah official source linked on this page or consult a licensed Utah attorney.

How does Utah § 10-5-114 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Utah can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

Not legal advice. Verify against the official source and consult a licensed attorney in Utah.