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2025 Utah Code
Title 10 - Utah Municipal Code
Chapter 5 - Uniform Fiscal Procedures Act for Utah Towns
Section 114 - Appropriations limited to estimated revenue.
Universal Citation:
UT Code § 10-5-114 (2025)
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Effective 5/10/2016
10-5-114. Appropriations limited to estimated revenue.
Amended by Chapter 353, 2016 General Session
10-5-114. Appropriations limited to estimated revenue.
- (1) The council may not make any appropriation in the final budget of any fund in excess of the estimated expendable revenue for the budget year of such fund.
- (2) If there is a deficit fund balance in a fund at the close of the last completed fiscal year, the council shall include an item of appropriation for the deficit in the current budget of the fund equal to:
- (a) at least 5% of the total revenue of the fund in the last completed fiscal year; or
- (b) if the deficit is equal to less than 5% of the total revenue of the fund in the last completed fiscal year, the entire amount of the deficit.
Amended by Chapter 353, 2016 General Session
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