2011 Utah Code
Title 63J Budgeting
Chapter 1 Budgetary Procedures Act
Section 205 Revenue volatility report.

63J-1-205. Revenue volatility report.
(1) Beginning in 2011 and continuing every three years after 2011, the Legislative Fiscal Analyst and the Governor's Office of Planning and Budget shall, by December 20, submit a joint revenue volatility report to the Executive Appropriations Committee.
(2) The Legislative Fiscal Analyst and the Governor's Office of Planning and Budget shall ensure that the report:
(a) discusses the tax base and the tax revenue volatility of the revenue streams that provide the source of funding for the state budget;
(b) identifies the balances in the General Fund Budget Reserve Account and the Education Fund Budget Reserve Account; and
(c) analyzes the adequacy of the balances in the General Fund Budget Reserve Account and the Education Fund Budget Reserve Account in relation to the volatility of the revenue streams.