Adopting an Annual Budget: Local & Special Service Districts: Checklist
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Legal requirements are found in Utah Code 17b-1-6 .
- Budget Officer requests and gathers budget proposals from departments.
- Budget Officer determines preliminary budget for all non-departmental line items.
- Budget Officer estimates capital projects for the budget year and three succeeding years.
- Budget Officer drafts a tentative budget.
- Budget Officer submits the tentative budget to the governing body.
- Governing body adopts the tentative budget in a regular meeting on or before its last meeting in May/November.
- Governing body members review tentative budget.
- Governing body considers holding a budget work meeting.
- Governing body may revise or amend the tentative budget prior to public hearing.
- Governing body set date for a public hearing concerning adoption of the budget.
- Public hearing notice is published at least 7 days prior to the date of the hearing:
- On Utah Public Notice Website .
- In local newspaper.
- Or, if no newspaper, posting in three public places.
- If annual budget <$250,000, district may choose to instead satisfy public hearing notice requirement by:
- Mailing notice to each district voter.
- Posting notice in three public places.
- The proposed budget is made available to the public at least 7 days prior to hearing.
- All governmental funds in the proposed budget must balance in one of the following ways:
- Total revenues equal total expenditures.
- Total revenues plus contribution from fund balance equal total expenditures.
- Total revenues equal total expenditures plus contribution to fund balance.
- All transfers to or from other funds must net to zero.
- Transfers with other funds must indicate which fund the transfer is going to or coming from or provide a separate schedule of transfers that provides the same clarity.
- If there is a deficit fund balance in a fund at the close of the last completed fiscal year, appropriate amounts in the current budget equal to:
- At least 5% of the total revenue of the fund in the last completed fiscal year; or
- 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.
- The public hearing is held on the appointed date.
- Governing body considers making final adjustments.
- Governing body sets the tax rate and certifies it to the county auditor before June 22.
- Unless adopting a tax rate greater than the certified tax rate, then before September 1.
- Governing body adopts the budget before June 30.
- Unless adopting a tax rate greater than the certified tax rate, then before September 1.
- Make adopted budget available to the public.
- Adopted budget submitted to Office of the State Auditor within 30 days of adoption.
- Adopted property tax rate submitted to county auditor.
- Contact State Tax Commission if adopted tax rate exceeds the certified rate to begin Truth in Taxation process.
Download the PDF here.