2006 Utah Code - 63-38-11 — Director of finance to exercise accounting control -- Work programs -- Allotments and expenditures.

     63-38-11.   Director of finance to exercise accounting control -- Work programs -- Allotments and expenditures.
     (1) The director of finance shall exercise accounting control over all state departments, institutions, and agencies other than the Legislature and legislative committees.
     (2) (a) The director shall require the head of each department to submit, by May 15 of each year, a work program for the next fiscal year.
     (b) The director may require any department to submit a work program for any other period.
     (3) The work program shall include appropriations and all other funds from any source made available to the department for its operation and maintenance for the period and program authorized by the appropriation act.
     (4) The director of finance shall, upon request from the governor, revise, alter, decrease, or change work programs.
     (5) Notwithstanding the requirements of Title 63, Chapter 38a, Revenue Procedures and Control Act, the aggregate of the work program changes may not exceed the total appropriations or other funds from any source that are available to the department line item for the fiscal year in question.
     (6) The director of finance shall transmit a copy of the changes when approved by the governor to the head of the department concerned and also a copy to the legislative analyst.
     (7) Upon request, review, and approval by the governor, the director of finance shall permit all expenditures to be made from the appropriations or other funds from any source on the basis of those work programs.
     (8) (a) Except as provided by Subsection (c), the director shall, through statistical sampling methods or other means, examine and approve or disapprove all requisitions and requests for proposed expenditures of the departments.
     (b) No requisitions of any of the departments shall be allowed nor shall any obligation be created without the approval and the certification of the director.
     (c) Notwithstanding the requirements of Subsection (a), the director need only certify the availability of funds when the requisitions or proposed expenditures are for the judicial branch or to pay the salaries or compensation of officers fixed by law.

Amended by Chapter 216, 1994 General Session