Adopting an Annual Budget: Counties: Checklist

Download the PDF here.

Legal requirements are found in Utah Code 17-36.

• Budget Officer requests and gathers budget proposals from departments before Oct 1.
• Budget Officer determines preliminary budget for all non-departmental line items.
• Budget Officer estimates capital projects for the budget year and 3 succeeding years.
• Budget Officer drafts a tentative budget.
• If Budget Officer modifies a departmental proposal, the department head must be given an opportunity to be heard concerning the modification.
• Budget Officer submits the tentative budget to the governing board.
• If Governing board intends to adopt a tax rate greater than the certified tax rate for the budget year, the county must provide notice in accordance with Utah Code 59-2-919.
• Governing board adopts the tentative budget prior to November 1.
• Governing board members review tentative budget.
• Governing board considers holding a budget work meeting.
• Governing board may revise or amend the tentative budget prior to public hearing.
• Governing board set date for a public hearing concerning adoption of the budget.
• Public hearing notice is posted at least 7 days prior to the date of the hearing:
  • On the Utah Public Notice Website.
  • In local newspaper, if one exists.
  • On county website, if one exists.
• The proposed budget is made available to the public at least 10 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 board considers making final adjustments.
• Governing body adopts the budget prior to January 1.
• Make adopted budget available to the public.
• Adopted budget submitted to Office of the State Auditor within 30 days of adoption.

Download the PDF here.