Utah State Legislature

            (1) (a) Except as provided in Subsection (1)(b), the revenues and other resources of the governmental funds are subject to legislative review and appropriation for each fiscal period.

            (b) Expendable Special Revenue Funds are subject to legislative review for each fiscal period.

            (2) Notwithstanding the source of the revenues and the restrictions imposed upon the expenditure of the revenues, the planned expenditures for the governmental funds, except Expendable Special Revenue Funds, shall be incorporated into the governor's budget and submitted to the Legislature according to Section 63J-1-201.

            (3) Expenses required in the administrative activities of the Expendable Special Revenue Funds, the Enterprise Funds, the Internal Service Funds, and the Trust and Agency Funds are subject to legislative review each year.

            (a) Pro forma financial statements, including balance sheets, revenue and expenditure statements, statements of changes in financial position, and other statements that may be required for these funds shall be included in the governor's budget as information items and submitted to the Legislature according to Section 63J-1-201.

            (b) If the operating results of any of these funds demonstrate that an appropriation is needed from any other fund or subfund, that appropriation shall be included in the governor's budget as a budget request.

Amended by Chapter 400, 2013 General Session