Utah § 11-13-508 - Tentative budget to be prepared -- Review by governing body.
Full text of Utah Utah Code § 11-13-508 — Tentative budget to be prepared -- Review by governing body., with citation guidance and answers to common questions.
§ 11-13-508. Tentative budget to be prepared -- Review by governing body.
Effective 5/12/2015 11-13-508.
Tentative budget to be prepared -- Review by governing body.
(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)
(a)
Each tentative budget under Subsection (1) shall provide in tabular form:
(i)
actual revenues and expenditures for the last completed fiscal year;
(ii)
estimated total revenues and expenditures for the current fiscal year; and
(iii)
the budget officer's estimates of revenues and expenditures for the budget year.
(b)
The budget officer shall estimate:
(i)
the amount of revenue available to serve the needs of each fund;
(ii)
the portion to be derived from all sources other than general property taxes; and
(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)
(a)
Subject to Subsection (4)(b), the governing board:
(i)
shall review, consider, and adopt the tentative budget in any regular meeting or special meeting called for that purpose; and
(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.
(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:
(a)
prepare a budget covering the period from the date of incorporation to the end of the fiscal year;
(b)
substantially comply with all other provisions of this part with respect to notices and hearings; and
(c)
pass the budget as soon after incorporation as feasible.
Section 11-13-508 ("Tentative budget to be prepared -- Review by governing body.") 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 § 11-13-508?
A common citation format is "Utah Code § 11-13-508" (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 § 11-13-508 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.
