2006 Utah Code - 63-38-10 — Overexpenditure of budget by agency -- Prorating budget income shortfall.

     63-38-10.   Overexpenditure of budget by agency -- Prorating budget income shortfall.
     (1) In providing for appropriations, the Legislature intends that expenditures of departments, agencies, and institutions of state government be kept within revenues available for such expenditures.
     (2) (a) The Legislature also intends that line items of appropriation not be overexpended.
     (b) If an agency's line item is overexpended at the close of a fiscal year:
     (i) the director of the Division of Finance may make payments from the line item to vendors for goods or services that were received on or before June 30; and
     (ii) the director of the Division of Finance shall immediately reduce the agency's line item budget in the current year by the amount of the overexpenditure.
     (c) Each agency with an overexpended line item shall produce a written report explaining the reasons for the overexpenditure and shall present the report to the Board of Examiners as required by Section 63-6-10.
     (3) If the total of all revenues accruing in any given fiscal year to the General Fund, or any other major fund type, collections, or dedicated credits, from which appropriations are made, are not sufficient to cover the appropriations made for that period, the governor shall reduce the budgetary allotments and transfer of funds by the amount of the deficiency.
     (4) (a) No department may receive any advance allotment, or allotments in excess of regular monthly allotments, that cannot be covered by anticipated revenue within the work program of the fiscal year, unless the governor allocates moneys from his emergency appropriations.
     (b) All allocations made from the governor's emergency appropriations shall be reported to the budget subcommittee of the Legislative Management Committee by notifying the Office of the Legislative Fiscal Analyst at least 15 days before the effective date of the allocation.
     (c) Emergency appropriations shall be allocated only to support activities having existing legislative approval and appropriation, and may not be allocated to any activity or function rejected directly or indirectly by the Legislature.

Amended by Chapter 61, 1987 General Session