2006 Utah Code - 17A-1-410 — Tentative budget to be prepared -- Review by governing body.

     17A-1-410.   Tentative budget to be prepared -- Review by governing body.
     (1) On or before the first regularly scheduled meeting of the governing body in November for a calendar year entity and May for a fiscal year entity, the budget officer shall prepare for the ensuing year, on forms provided by the state auditor, and file with the governing body, a tentative budget for each fund for which a budget is required. The tentative budget for the fund shall provide in tabular form:
     (a) actual revenues and expenditures for the last completed fiscal year;
     (b) estimated total revenues and expenditures for the current fiscal year; and
     (c) the budget officer's estimates of revenues and expenditures for the budget year. The budget officer shall estimate the amount of revenue available to serve the needs of each fund, estimate the portion to be derived from all sources other than general property taxes, and estimate the portion that must be derived from general property taxes.
     (2) The tentative budget, when filed by the budget officer with the governing body, 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 body.
     (3) The tentative budget shall be reviewed, considered, and tentatively adopted by the governing body in any regular meeting or special meeting called for that purpose and may be amended or revised in any manner which is considered advisable prior to public hearings, but no appropriation required for debt retirement and interest or reduction of any existing deficits under Section 17A-1-416, or otherwise required by law, may be reduced below the minimums so required.
     (4) When a new district is created, the governing body shall prepare a budget covering the period from the date of incorporation to the end of the fiscal year. The governing body shall substantially comply with all other provisions of this part with respect to notices and hearings, and the budget shall be passed upon incorporation.

Renumbered and Amended by Chapter 186, 1990 General Session