17-36-10 - Preparation of tentative budget.
17-36-10. Preparation of tentative budget.
(1) On or before the first day of the next to last month of every fiscal period, the budgetofficer shall prepare for the next budget period and file with the governing body a tentative budgetfor each fund for which a budget is required.
(2) The tentative budget shall set forth in tabular form:
(a) actual revenues and expenditures in the last completed fiscal period;
(b) estimated total revenues and expenditures for the current fiscal period;
(c) the estimated available revenues and expenditures for the ensuing budget periodcomputed by determining:
(i) the estimated expenditure for each fund after review of each departmental budgetrequest;
(ii) (A) the total revenue requirements of the fund;
(B) the part of the total revenue that will be derived from revenue sources other thanproperty tax; and
(C) the part of the total revenue that must be derived from property taxes;
(d) if required by the governing body, actual performance experience to the extentavailable in work units, unit costs, man hours, and man years for each budgeted fund that includesan appropriation for salaries or wages for the last completed fiscal period and the first eightmonths of the current fiscal period if the county is on an annual fiscal period, or the first 20months of the current fiscal period if the county is on a biennial fiscal period, together with thetotal estimated performance data of like character for the current fiscal period and for the ensuingbudget period.
(3) The budget officer may recommend modification of any departmental budget requestunder Subsection (2)(c)(i) before it is filed with the governing body, if each department head hasbeen given an opportunity to be heard concerning the modification.
(4) Each tentative budget shall contain the estimates of expenditures submitted by anydepartment together with specific work programs and other supportive data as the governing bodyrequests. The tentative budget shall be accompanied by a supplementary estimate of all capitalprojects or planned capital projects within the budget period and within the next three succeedingyears.
(5) (a) Each tentative budget submitted in a county with a population in excess of 25,000determined pursuant to Section 17-36-4 shall be accompanied by a budget message in explanationof the budget.
(b) The budget message shall contain an outline of the proposed financial policies of thecounty for the budget period and describe the important features of the budgetary plan. It shallalso state the reasons for changes from the previous fiscal period in appropriation and revenueitems and explain any major changes in financial policy.
(c) A budget message for counties with a population of less than 25,000 is recommendedbut not incumbent upon the budget officer.
(6) The tentative budget shall be reviewed, considered, and tentatively adopted by thegoverning body in a regular or special meeting called for that purpose. It may thereafter beamended or revised by the governing body prior to public hearings thereon, except that noappropriation required for debt retirement and interest or reduction, pursuant to Section 17-36-17,of any deficits which exist may be reduced below the required minimum.
Amended by Chapter 300, 1999 General Session