Amending a Budget: Cities, Towns, & Townships: Checklist

Download the PDF here.

Legal requirements are found in Utah Code 10-6 (for cities and townships) & 10-5 (for towns).

• Department heads, with Budget Officer consent, may transfer any unspent amounts within their department at any time without the approval of the governing board.
• If the governing board determines that the budget needs to be amended, it places the intent to amend the budget on the agenda of a regular or special meeting.
• If a proposal to amend the budget does not include an increase of the total expenditures within any fund, no public hearing is required.
• If no public hearing is required, all members of the governing board who have not previously waived the requirement to do so, must be notified of the proposed action at least 5 days prior to the meeting where the action will be considered.
• If a public hearing is required, the notice is posted at least 7 days prior to the date of the hearing
  • On Utah Public Notice Website.
  • In local newspaper, if one exists.
  • On entity website, if one exists.
• The proposed budget amendment 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 = total expenditures.
  • Total revenues + contribution from fund balance = total expenditures.
  • Total revenues = total expenditures + 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 board adopts the amended budget.
• Make amended budget available to the public.
• If the amended budget contains a subsidy transfer out of an enterprise fund
  • Within 7 days after adoption:
    • Post specific enterprise fund data to entity website, if one exists.
    • Post specific enterprise fund data to all social media accounts of the entity.
  • Within 30 days after adoption:
    • Submit specific enterprise fund information to State Auditor.
  • Within 60 days after adoption:
    • Mail a notice of decision to transfer to users.
    • Email a notice of decision to transfer to users if bill is sent via email.

Download the PDF here.