Utah § 17-63-305 - Adoption of final budget -- Appropriations in final budget -- Addressing deficits.

Full text of Utah Utah Code § 17-63-305 — Adoption of final budget -- Appropriations in final budget -- Addressing deficits., with citation guidance and answers to common questions.

§ 17-63-305. Adoption of final budget -- Appropriations in final budget -- Addressing deficits.

Effective 11/6/2025
17-63-305.  Adoption of final budget -- Appropriations in final budget -- Addressing deficits.
(1)On or before the last day of each fiscal period, the governing body by resolution shall adopt the final budget.
(2)A final budget adopted in accordance with Subsection (1) is, unless amended, in effect for the next fiscal period.
(3)The finance officer shall:
(a)certify a copy of the final budget, and of any subsequent budget amendment; and
(b)file a copy with the state auditor not later than 30 days after the day on which the governing body adopts the budget.
(4)The finance officer shall file a certified copy of the budget in the office of the finance officer for inspection by the public during business hours.
(5)The governing body may not make any appropriation in the final budget of any fund in excess of the estimated expendable revenue of the fund for the budget period.
(6)If there is a deficit in any fund as of the close of the last completed fiscal period, there shall be included as an item of appropriation in the budget of the fund of:
(a)at least 5% of the total revenue of the fund in the last completed fiscal period; or
(b)if the deficit is less than 5% of the total revenue, an amount equal to the deficit.


Renumbered and Amended by Chapter 13, 2025 Special Session 1

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

Related Utah Legal Topics

Frequently Asked Questions About Utah § 17-63-305

What does Utah Code § 17-63-305 cover?

Section 17-63-305 ("Adoption of final budget -- Appropriations in final budget -- Addressing deficits.") 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 § 17-63-305?

A common citation format is "Utah Code § 17-63-305" (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 § 17-63-305 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.