Difference between revisions of "Utah state budget"

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(FY2012 State Budget)
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| state = Utah  
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| image = Flag of Utah.png|
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budgetcal = Annual |
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Lawmakers approved the $13 billion [[Utah]] state budget for FY2013 on March 8, 2012.<ref>[http://www.heraldextra.com/news/state-and-regional/govt-and-politics/mostly-quiet-legislative-session-concludes/article_080f40f8-469d-5006-9397-833e31ccaaed.html The Daily Herald "Mostly quiet Legislative session concludes March 9, 2012]</reF>  It increases spending from the prior year by approximately $440 million.<Ref>[http://www.sltrib.com/sltrib/politics/53677563-90/state-budget-health-million.html.csp The Salt Lake Tribune "Budget grows as state shakes off recession" March 9, 2012]</ref> In December 2011, [[Gary R. Herbert|Gov. Gary Herbert]] proposed a $12.9 billion budget for FY2013, which would increase funding for K-12 education and higher education.<ref>[http://www.businessweek.com/ap/financialnews/D9RJ6M480.htm Businessweek "Utah governor unveils $12.9B budget proposal" Dec. 12, 2011]</ref>
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| per cap debt =
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}}{{tnr|limit=3}}This page contains information about '''budget processes and policy issues''' in [[Utah]], including:
 +
* A summary of the budget drafting process
 +
* Trends in expenditures and revenues
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* Current and past fiscal year budget developments
 +
* Financial transparency measures
  
Utah operates on an annual budget cycle.<ref>[http://www.ncsl.org/issues-research/budget/state-experiences-with-annual-and-biennial-budgeti.aspx National Conference of State Legislatures "State Experiences with Annual and Biennial Budgeting" April 2011]</ref> The state's fiscal year begins July 1.
+
Between fiscal year 2009 and fiscal year 2013, Utah's total expenditures XXincreased/decreasedXX by approximately $XXX billion, from $XXX billion in 2009 to $XXX billion in 2013. This represents an XXX percent increase, Xoutpacing/below/equivalent toX the cumulative rate of inflation during the same period (9.06 percent, calculated using the Consumer Price Indices for January 2009 and January 2013).<ref>[http://www.bls.gov/cpi/cpid1402.pdf ''Bureau of Labor Statistics'', "CPI Detailed Report Data for February 2014," accessed April 9, 2014]</ref><ref>[http://inflationdata.com/Inflation/Inflation_Calculators/Cumulative_Inflation_Calculator.aspx ''InflationData.com'', "Cumulative Inflation Calculator," February 28, 2014]</ref>
  
As of FY2012, Utah had a total state debt of approximately $24,582,129,000 when calculated by adding the total of outstanding official debt, pension and other post-employment benefits (OPEB) liabilities, Unemployment Trust Fund loans, and the budget gap.<ref>[http://www.statebudgetsolutions.org/publications/detail/state-budget-solutions-third-annual-state-debt-report-shows-total-state-debt-over-4-trillionState Budget Solutions "State Budget Solutions' third annual State Debt Report shows total state debt over $4 trillion" Aug. 28, 2012]</ref> The FY2013 state debt is slightly lower than the prior year's approximate debt total of $24,792,086,000.<Ref>[http://www.statebudgetsolutions.org/publications/detail/report-reveals-aggregate-state-debt-exceeds-4-trillion-2 State Budget Solutions “Report reveals aggregate state debt exceeds $4 trillion” Oct. 24, 2011]</ref>Utah's total state debt per capita was $8,725.66.<ref>[http://www.statebudgetsolutions.org/publications/detail/state-debt-more-than-37000-per-private-worker-13000-per-capita State Budget Solutions "State debt more than $37,000 per private worker, $13,000 per capita" Oct. 2, 2012]</ref>
+
==Budget process==
 +
{{Utah budget process}}
  
According to a 2012 study by 24/7 Wall Street, Utah is the fourth best run state taking into account debt per capita, budget deficits, unemployment, median household income, and the percentage of the percentage of the population below the poverty line. The best run state is North Dakota and the worst run state is California.<ref> [http://finance.yahoo.com/news/the-best-and-worst-run-states-in-america-150415625.html/ Yahoo, The Best- and Worst-Run States in America, Nov. 27, 2012] </ref>
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==Expenditures==
 +
===Definitions===
 +
{{Budget types background}}
 +
===2013 expenditures===
 +
[[File:Utah total expenditures 2013.png|right|thumb|500px|Breakdown of expenditures in FY 2013.<small><br>'''Source:''' [http://www.nasbo.org/ National Association of State Budget Officers]</small>]]
 +
The table below breaks down expenditures for fiscal year 2013 (comparable figures from surrounding states are provided to give additional context).<ref name=expenditures2013>[http://www.nasbo.org/sites/default/files/State%20Expenditure%20Report.pdf ''National Association of State Budget Officers'', "State Expenditure Report, 2011-2013," accessed February 21, 2014]</ref> Figures for all columns except "Per capita expenditures" are rendered in millions of dollars (for example, $2,448 translates to $2,448,000,000). Figures in the column labeled "Per capita expenditures" have not been abbreviated.
  
 +
{| class="wikitable" style="text-align:center; width:55%;"
 +
! colspan="7" align="center" style="background-color:#008000; color: white;" | Total state expenditures, FY 2013 ($ in millions)<ref name=expenditures2013/>
 +
|-
 +
! valign="bottom" style="background-color:#444; color: white;" | State
 +
! valign="bottom" style="background-color:#444; color: white;" | General fund
 +
! valign="bottom" style="background-color:#444; color: white;" | Federal funds
 +
! valign="bottom" style="background-color:#444; color: white;" | Other funds
 +
! valign="bottom" style="background-color:#444; color: white;" | Bonds
 +
! valign="bottom" style="background-color:#444; color: white;" | Total
 +
! valign="bottom" style="background-color:#444; color: white;" | Per capita expenditures
 +
|-
 +
|'''Utah''' || '''$4,990''' || '''$3,405''' || '''$3,739''' || '''$469''' || '''$12,603''' || '''$4,344.56'''
 +
|-
 +
|[[Colorado state budget|Colorado]] || $7,942 || $7,334 || $13,203 || $0 || $28,479 || $5,405.66
 +
|-
 +
|[[Idaho state budget|Idaho]] || $2,699 || $2,792 || $1,718 || $33 || $7,242 || $4,492.18
 +
|-
 +
|[[Montana state budget|Montana]] || $1,947 || $2,115 || $1,978 || $0 || $6,040 || $5,949.77
 +
|-
 +
|[[Wyoming state budget|Wyoming]] || $3,709 || $2,353 || $2,549 || $0 || $8,611 || $14,778.82
 +
|-
 +
|align="left" colspan="8" | <small>Per capita figures are calculated by taking the state's total expenditures and dividing by the number of state residents according to United States Census estimates.<ref name=2013census/><ref name=2009census>[https://www.census.gov/popest/data/historical/2000s/vintage_2009/index.html ''United States Census Bureau'', "Vintage 2009: Annual Population Estimates," accessed February 26, 2014]</ref><br>'''Source:''' [http://www.nasbo.org/ National Association of State Budget Officers]</small>
 +
|}
  
==Federal Aid to State Budget==
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===Expenditures by function===
 +
[[File:Utah expenditures by type 2012.png|right|thumb|500px|Breakdown of expenditures by function in FY 2012.<small><br>'''Source:''' [http://www.nasbo.org/ National Association of State Budget Officers]</small>]]
 +
State expenditures in Utah can be further broken down by function (elementary and secondary education, public assistance, etc.). Fiscal year 2012 data is included in the table below (information from neighboring states is provided for additional context). Figures are rendered as percents, indicating the share of the total budget spent per category.
  
The chart below represents how much of the state’s budget comes from the federal government. The number is the corresponding ranking in relation to the rest of the nation (if #1, the state receives the highest percentage of federal funding in the nation):
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{| class="wikitable" style="text-align:center; width:55%;"
{| class="wikitable sortable"
+
! colspan="8" align="center" style="background-color:#008000; color: white;" | Expenditures by function, FY 2012 (as percents)<ref name=expenditures2013/>
| align="center" style="background:#f0f0f0;"|'''State'''
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| align="center" style="background:#f0f0f0;"|'''2008'''
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| align="center" style="background:#f0f0f0;"|'''2009'''
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| align="center" style="background:#f0f0f0;"|'''2010'''
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| align="center" style="background:#f0f0f0;"|'''2011'''
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|-
 
|-
| Utah || 26.33% (#36) || 30.02% (#36) || 33.06% (#38) || 31.55% (#39)
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! valign="bottom" style="background-color:#444; color: white;" | State
|}
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! valign="bottom" style="background-color:#444; color: white;" | Elementary and secondary ed.
*Figures were calculated by dividing each state’s intergovernmental revenue into its general revenue.<ref>[http://www.census.gov/compendia/statab/cats/state_local_govt_finances_employment/federal_aid_to_state_and_local_governments.html '''US Census''' Federal Aid to State and Local Governments]</ref><ref>[http://taxfoundation.org/blog/monday-map-federal-aid-state-budgets ''Tax Foundation''' "Monday Map: Federal Aid to State Budgets. Accessed October 15, 2013]</ref>
+
! valign="bottom" style="background-color:#444; color: white;" | Higher ed.
 +
! valign="bottom" style="background-color:#444; color: white;" | Public assistance
 +
! valign="bottom" style="background-color:#444; color: white;" | Medicaid
 +
! valign="bottom" style="background-color:#444; color: white;" | Corrections
 +
! valign="bottom" style="background-color:#444; color: white;" | Transportation
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! valign="bottom" style="background-color:#444; color: white;" | Other
 +
|-
 +
|'''Utah''' || '''24.7%''' || '''11.9%''' || '''0.9%''' || '''17.5%''' || '''2.0%''' || '''9.2%''' || '''33.9%'''
 +
|-
 +
|[[Colorado state budget|Colorado]] || 25.3% || 9.0% || 0.0% || 20.7% || 2.7% || 5.4% || 36.9%
 +
|-
 +
|[[Idaho state budget|Idaho]] || 25.7% || 8.1% || 0.3% || 27.2% || 3.7% || 10.9% || 24.2%
 +
|-
 +
|[[Montana state budget|Montana]] || 15.5% || 9.8% || 0.5% || 16.8% || 3.1% || 12.7% || 41.5%
 +
|-
 +
|[[Wyoming state budget|Wyoming]] || 3.9% || 5.5% || 0.0% || 9.5% || 4.6% || 9.5% || 66.9%
 +
|-
 +
|align="left" colspan="8" | <small>'''Source:''' [http://www.nasbo.org/ National Association of State Budget Officers]</small>
 +
|}
  
==FY2014 State Budget==
+
===Expenditure trends===
 +
From 2008 to 2012, the share of the state budget spent on transportation fell by nearly 13 percent. During the same period, Medicaid and elementary/secondary education expenditures rose by 3.90 and 1.50 percent respectively.The table below details changes in expenditures from 2008 to 2012.<ref name=expenditures2013/><ref name=expenditures2011>[http://www.nasbo.org/sites/default/files/2010%20State%20Expenditure%20Report_0.pdf ''National Association of State Budget Officers'', "State Expenditure Report, 2009-2011," accessed February 24, 2014]</ref><ref name=expenditures2012>[http://www.nasbo.org/sites/default/files/State%20Expenditure%20Report%20%28Fiscal%202010-2012%29.pdf ''National Association of State Budget Officers'', "State Expenditures Report, 2010-2012," accessed February 24, 2014]</ref><ref name=expenditures2009>[http://www.nasbo.org/sites/default/files/2009-State-Expenditure-Report.pdf ''National Association of State Budget Officers'', "State Expenditure Report, 2009," accessed February 24, 2014]</ref><ref name=expenditures2008>[http://www.nasbo.org/sites/default/files/FY08%20State%20Expenditure%20Report.pdf ''National Association of State Budget Officers'', "State Expenditure Report, 2008," accessed February 24, 2014]</ref> Figures are rendered as percents, indicating the share of the total budget spent per category.
  
Gov. Gary Herbert proposed his FY2014 $12. 8 billion state budget on Dec. 12, 2012. The governor's budget recommendation book can be found online.<ref>[http://governor.utah.gov/budget/Budget/Budget%20Recommendations/FY2014_RecBk.pdf FY2014 Budget Recommendation Book]</ref>. The budget anticipates a surplus of $400 million.<ref name=top>[http://www.deseretnews.com/article/865568591/Education-gets-top-priority-in-Gov-Gary-Herberts-128-billion-budget-plan.html The Desert News "Education gets top priority in Gov. Gary Herbert's $12.8 billion budget plan" Dec. 12, 2012]</ref>
+
{| class="wikitable" style="text-align:center; width:65%;"
 +
! colspan="8" align="center" style="background-color:#008000; color: white;" | Expenditures from 2008 to 2012 (as percents)
 +
|-
 +
! valign="bottom" style="background-color:#444; color: white;" | Year
 +
! valign="bottom" style="background-color:#444; color: white;" | Elementary and secondary ed.
 +
! valign="bottom" style="background-color:#444; color: white;" | Higher ed.
 +
! valign="bottom" style="background-color:#444; color: white;" | Public assistance
 +
! valign="bottom" style="background-color:#444; color: white;" | Medicaid
 +
! valign="bottom" style="background-color:#444; color: white;" | Corrections
 +
! valign="bottom" style="background-color:#444; color: white;" | Transportation
 +
! valign="bottom" style="background-color:#444; color: white;" | Other
 +
|-
 +
|2012 || 24.7% || 11.9% || 0.9% || 17.5% || 2.0% || 9.2% || 33.9%
 +
|-
 +
|2011 || 23.2% || 10.8% || 0.9% || 14.7% || 1.8% || 10.8% || 37.8%
 +
|-
 +
|2010 || 18.9% || 9.5% || 0.9% || 11.9% || 2.6% || 25.9% || 30.4%
 +
|-
 +
|2009 || 25.5% || 11.3% || 1.1% || 14.6% || 3.5% || 15.1% || 28.8%
 +
|-
 +
|2008 || 23.2% || 10.9% || 0.7% || 13.6% || 2.9% || 22.1% || 26.6%
 +
|-
 +
|style="background-color:black; color:white"|'''Change in %'''
 +
| style="background-color:black; color:white" align="center"|'''1.50%''' || align="center" style="background-color:black; color:white"|'''1.00%'''|| align="center" style="background-color:black; color:white"| '''0.20%''' || align="center" style="background-color:black; color:white"|'''3.90%''' ||align="center" style="background-color:black; color:white"| '''-0.90%''' || align="center" style="background-color:black; color:white"|'''-12.90% ''' || align="center" style="background-color:black; color:white"|'''7.30% '''
 +
|-
 +
|align="left" colspan="8" | <small>'''Source:''' [http://www.nasbo.org/ National Association of State Budget Officers]</small>
 +
|}
  
In the governor's proposed budget, $297.6 million of the projected additional state revenue, approximately 2/3 of revenue, goes to public and higher education. That includes $26 million for the weighted pupil unit, in which school officials wanted to see a 2 percent increase, while Herbert recommended just more than 1 percent increase.<ref name=top/>
+
==Revenues==
 +
===2013 revenues===
 +
[[File:Utah GF revenues 2013.png|right|400px|thumb|Breakdown of general fund revenue sources in FY 2013.<small><br>'''Source:''' [http://www.nasbo.org/ National Association of State Budget Officers]</small>]]
 +
The table below breaks down general fund revenues by source in fiscal year 2013 (comparable figures from surrounding states are also provided to give additional context).<ref name=expenditures2013>[http://www.nasbo.org/sites/default/files/State%20Expenditure%20Report.pdf ''National Association of State Budget Officers'', "State Expenditure Report, 2011-2013," accessed February 21, 2014]</ref> Figures for all columns except "Per capita revenue" are rendered in millions of dollars (for example, $2,448 translates to $2,448,000,000). Figures in the column labeled "Per capita revenue" have not been abbreviated.
  
==Budget transparency==
+
{| class="wikitable" style="text-align:center; width:55%;"
In 2008, the Utah State Legislature passed SB 38. The bill proposed the availability of public financial information on the Internet. Additionally it modified notice requirements of the Open and Public Meetings Act.<ref>[http://performance.utah.gov/index.shtml ''State of Utah'', "Performance Elevated," accessed April 7, 2009]</ref> As noted below, Utah's spending transparency website was launched in May 2009.<ref>[http://www.utah.gov/transparency/index.html Transparent Utah. Accessed September 18, 2013]</ref>
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! colspan="8" align="center" style="background-color:#008000; color: white;" | Revenue sources in the general fund, FY 2013 ($ in millions)<ref name=expenditures2013/>
 +
|-
 +
! valign="bottom" style="background-color:#444; color: white;" | State
 +
! valign="bottom" style="background-color:#444; color: white;" | Sales tax
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! valign="bottom" style="background-color:#444; color: white;" | Personal income tax
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! valign="bottom" style="background-color:#444; color: white;" | Corporate income tax
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! valign="bottom" style="background-color:#444; color: white;" | Gaming tax
 +
! valign="bottom" style="background-color:#444; color: white;" | Other taxes and fees
 +
! valign="bottom" style="background-color:#444; color: white;" | Total
 +
! valign="bottom" style="background-color:#444; color: white;" | Per capita revenue**
 +
|-
 +
|'''Utah''' || '''$1,633''' || '''$2,652''' || '''$313''' || '''$0''' || '''$495''' || '''$5,093''' || '''$1,755.68'''
 +
|-
 +
|[[Colorado state budget|Colorado]] || $2,186 || $5,642 || $640 || $13 || $111 || $8,592 || $1,630.87
 +
|-
 +
|[[Idaho state budget|Idaho]] || $1,152 || $1,313 || $194 || $0 || $140 || $2,799 || $1,736.21
 +
|-
 +
|[[Montana state budget|Montana]] || $62 || $1,048 || $177 || $57 || $734 || $2,078 || $2,046.96
 +
|-
 +
|[[Wyoming state budget|Wyoming]] || $499 || $0 || $0 || $0 || $549 || $1,048
 +
|| $1,798.65
 +
|-
 +
| align="left" colspan="8" | <small>Per capita figures are calculated by taking the state's total revenues and dividing by the number of state residents according to United States Census estimates for 2013.<ref name=2013census>[http://factfinder2.census.gov/faces/tableservices/jsf/pages/productview.xhtml?src=bkmk ''United States Census Bureau'', "Annual Estimates of the Resident Population: April 1, 2010 to July 1, 2013," accessed February 26, 2014]</ref><br>'''Source:''' [http://www.nasbo.org/ National Association of State Budget Officers]</small>
 +
|}
  
{|style="width:100%" class=wikitable
+
===Revenue trends===
|+ '''Criteria for evaluating spending databases'''
+
The table below details the change in revenue sources in the general fund from 2009 to 2013.<ref name=expenditures2013/><ref name=expenditures2011/> Figures for all columns except "Per capita revenue" are rendered in millions of dollars (for example, $2,448 translates to $2,448,000,000). Figures in the column labeled "Per capita revenue" have not been abbreviated.
!State Database!![[Criteria for evaluating databases|Searchability]]!![[Criteria for evaluating databases|Grants]]!![[Criteria for evaluating databases|Contracts]]!![[Criteria for evaluating databases|Line Item Expenditures]]!![[Criteria for evaluating databases|Dept/Agency Budgets]]!![[Criteria for evaluating databases|Public Employee Salary]]
+
 
 +
{| class="wikitable" style="text-align:center; width:65%;"
 +
! colspan="8" align="center" style="background-color:#008000; color: white;" | Revenue sources in the general fund, Utah ($ in millions)<ref name=expenditures2013/><ref name=expenditures2011>[http://www.nasbo.org/sites/default/files/2010%20State%20Expenditure%20Report_0.pdf ''National Association of State Budget Officers'', "State Expenditure Report, 2009-2011," accessed February 24, 2014]</ref>
 +
|-
 +
! valign="bottom" style="background-color:#444; color: white;" | Year
 +
! valign="bottom" style="background-color:#444; color: white;" | Sales tax
 +
! valign="bottom" style="background-color:#444; color: white;" | Personal income tax
 +
! valign="bottom" style="background-color:#444; color: white;" | Corporate income tax
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! valign="bottom" style="background-color:#444; color: white;" | Gaming tax
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! valign="bottom" style="background-color:#444; color: white;" | Other taxes and fees
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! valign="bottom" style="background-color:#444; color: white;" | Total
 +
! valign="bottom" style="background-color:#444; color: white;" | Per capita revenue**
 +
|-
 +
|2013 || $1,633 || $2,652 || $313 || $0 || $495 || $5,093 || $1,755.68
 +
|-
 +
|2012 || $1,583 || $2,459 || $269 || $0 || $548 || $4,859 || $1,702.00
 +
|-
 +
|2011 || $1,601 || $2,298 || $261 || $0 || $499 || $4,659 || $1,655.19
 +
|-
 +
|2010 || $1,403 || $2,105 || $258 || $0 || $427 || $4,193 || $1,511.30
 +
|-
 +
|2009 || $1,547 || $2,339 || $269 || $0 || $412 || $4,567 || $1,640.11
 +
|-
 +
|style="background-color:black; color:white"|'''Change in %'''
 +
| style="background-color:black; color:white" align="center"|'''5.56%''' || align="center" style="background-color:black; color:white"|'''13.38%'''|| align="center" style="background-color:black; color:white"| '''16.36%''' || align="center" style="background-color:black; color:white"|'''0.00%''' ||align="center" style="background-color:black; color:white"| '''20.15%''' || align="center" style="background-color:black; color:white"|'''11.52%''' || align="center" style="background-color:black; color:white"|'''7.05%'''
 
|-
 
|-
|align=center|[http://www.utah.gov/transparency/index.html Transparent Utah]||{{Yes (Sunshine Review)}}||{{no (Sunshine Review)}}||{{yes}}||{{yes}}||{{Yes (Sunshine Review)}}||{{partial}}
+
|align="left" colspan="8" | <small>Per capita figures are calculated by taking the state's total revenues and dividing by the number of state residents according to United States Census estimates.<ref name=2013census/><ref name=2009census>[https://www.census.gov/popest/data/historical/2000s/vintage_2009/index.html ''United States Census Bureau'', "Vintage 2009: Annual Population Estimates," accessed February 26, 2014]</ref><br>'''Source:''' [http://www.nasbo.org/ National Association of State Budget Officers]</small>
 
|}
 
|}
  
Although this database does not list information about Utah's contracts, that information has been made available [http://generalservices.utah.gov/statewidecontracts/contractsearch.aspx here.]
+
==State budgets by year==
 +
{{See budget bill|Link=[http://le.utah.gov/interim/2013/pdf/00001950.pdf 2013-2014 Appropriations Report]}}
 +
===Fiscal year 2014===
 +
Rather than pass one all-encompassing appropriation bill, the [[Utah State Legislature]] instead typically passes a series of appropriations bills that together comprise the state budget. The [[Utah State Legislature|state's legislature's]] Office of the Legislative Fiscal Analyst publishes an annual summary report that details the enacted state budget.<ref>[http://gomb.utah.gov/budget-policy/state-budget/ ''Governor's Office of Management and Budget'', "State Budget," accessed May 5, 2014]</ref>
  
:: ''See also: [[Evaluation of Utah state website]]''
+
To access the appropriations report for fiscal year 2014, click http://le.utah.gov/interim/2013/pdf/00001950.pdf here].
  
===Multi-Measure Budget Transparency Profile===
+
===Fiscal year 2013===
 +
::''See also: [[Utah state budget (2012-2013)]]
  
The Institute of Government and Public Affairs at the University of Illinois created a multi-measure transparency profile for Utah, which measures state transparency as of September 2011 using indicators from a range of organizations.  These indicators measure both website transparency and other recognized facets of governmental transparency.  In addition, IGPA presents four unique indicators of non-transparency based on the observation that transfers or reassignments between general and special funds can obscure the true fiscal condition of a state.<ref>[http://igpa.uillinois.edu/ Institute of Government and Public Affairs]</ref><ref> [http://igpa.uillinois.edu/system/files/Utah_Profile_IGPA_093011.pdf University of Illinois Transparency Profile for Utah]</ref>
+
===Fiscal year 2012===
 +
::''See also: [[Utah state budget (2011-2012)]]
  
In addition to the individual state profile, IGPA offers a 50-state comparison and profiles for other states.<ref>[ [http://igpa.uillinois.edu/system/files/50_States_Transparency_Profiles.pdf University of Illinois 50 State Transparency Comparison]</ref><ref>[http://igpa.uillinois.edu/content/state-transparency-profiles University of Illinois State Transparency Profiles]</ref>
+
===Fiscal year 2011===
===U.S. PIRG "Following the Money" report===
+
::''See also: [[Utah state budget (2010-2011)]]
{{Following the Money 2014 Advancing States|State=Utah|Grade=B-|Score=82|Level=advancing}}
+
  
==Budget background==
+
===Fiscal year 2010===
Utah's fiscal year begins July 1 and ends June 30 of the following year. Every year the state's agencies submit budget requests along with past expenditures and allocations. Usually by December the Governor develops a budget recommendation which is then delivered to the Legislature. Following a series of hearings and discussions the [[Utah_Senate|Senate]] and the [[Utah_House_of_Representatives|House]] make any necessary changes before approving the final bill. Once the appropriations bills are debated and the [[Utah_Legislature|Legislature]] as a whole passes them the bills are signed by the Governor.<ref>[http://governor.utah.gov/budget/budgetprocess.html ''Governor's Office of Planning and Budget'',"Budget Process," accessed April 7,2009]</ref>
+
::''See also: [[Utah state budget (2009-2010)]]
  
By law, the Governor, within three days after the convening of the Legislature in the annual general session, submits a budget for the ensuing fiscal year. However, at least 34 days before the submission of any budget, the Governor delivers a confidential draft copy of his proposed budget recommendations.<ref>[http://www.nasbo.org/Publications/PDFs/2008%20Budget%20Processes%20in%20the%20States.pdf ''National Association of Budget Officers'', "Budget Processes in the States," 2008]</ref>
+
==Historical spending==
 +
State budget historical spending below was compiled by the National Association for State Budget Officers. Figures reflect the reported "Total Expenditures" in Table 1. Figures for all columns are rendered in millions of dollars (for example, $2,448 translates to $2,448,000,000).<ref name=expenditures2013/><ref name=expenditures2012/>
 +
{{State budget historical spending
 +
|State=Utah
 +
|totalbudgets= 3
 +
|2011-2012genfund=4742
 +
|2011-2012otherfund=3039
 +
|2011-2012fedfund=3588
 +
|2011-2012bonds=453
 +
|2011-2012budgettotal=11822
 +
|2010-2011genfund=4628
 +
|2010-2011otherfund=4115
 +
|2010-2011fedfund=3579
 +
|2010-2011bonds=366
 +
|2010-2011budgettotal=12688
 +
|2009-2010genfund=4372
 +
|2009-2010otherfund=4316
 +
|2009-2010fedfund=3607
 +
|2009-2010bonds=303
 +
|2009-2010budgettotal=12598
 +
}}
  
John Nixon is Executive Director of the Utah Governor's Office of Planning and Budget (GOPB). The Budget section under the direction of Phillip Jeffery, provides budgetary analyses, reviews program plans and budget details, and prepares budget detail for the annual Governor's Budget Recommendation to the Utah State Legislature. At the conclusion of each general session, analysts summarize appropriations and monitor expenditures throughout the year.<ref> [http://www.governor.utah.gov/GOPB/ Governor's Office of Planning and Budget]</ref><ref>[http://www.governor.utah.gov/GOPB/default.html ''Utah Governor's Office of Planning and Budget Web site'', retrieved November 16, 2009]</ref>  
+
==State debt==
 +
According to a January 2014 report by the nonprofit organization State Budget Solutions, Utah had a state debt of over $35 billion. Its state debt per capita was $12,513. The report revealed that state governments faced a combined $5.1 trillion in debt, 33 percent of annual gross state product. The obligation amounts to $16,178 per capita in the nation. A bulk of the state debt -- 79 percent -- was linked to unfunded [[public pensions]].<ref>[http://www.statebudgetsolutions.org/publications/detail/state-budget-solutions-fourth-annual-state-debt-report ''State Budget Solutions'', "State Budget Solutions' Fourth Annual State Debt Report," January 8, 2014]</ref><ref>[http://washingtonexaminer.com/exography-unfunded-public-employee-pensions-are-driving-state-debts-skyward/article/2542548 ''Washington Examiner'', "EXography: Unfunded public employee pensions drive state debts skyward," January 21, 2014]</ref>
 +
{{State debt box
 +
|State = Utah
 +
|totaldebt=$35,727,752,000
 +
|totaldebtrank=37
 +
|percapdebt=$12,513
 +
|percapdebtrank=37
 +
|expenditures = $7,781,000,000
 +
|expendituresrank =20
 +
}}
  
==Accounting principles==
+
===Public pensions===
:''See also: [[Utah government accounting principles]]
+
::''See also: [[Utah public pensions]] and [[Utah public employee salaries]]''
The [[Utah State Auditor]] is responsible for state and local audits. The Financial Audit Division is responsible for auditing all state departments, agencies and colleges and universities. The Local Government Division ensures uniform accounting, budgeting, and financial reporting by Utah's local governments. Audit reports for the current year and two prior years are available online.<ref>[http://sao.utah.gov/index.html ''Utah Office of the State Auditor Web site'', retrieved November 16, 2009]</ref> 
+
  
The Department of Administrative Services (DAS) was created by the Forty-fourth Legislature in March 1981 with passage of the Administrative Services Act. This action was a result of an organizational study of state administrative services by the Governor's Committee on Executive Reorganization (Agency #357).<ref>[http://das.utah.gov/index.html ''Utah State Department of Administrative Services Web site'', retrieved November 16, 2009]</ref>  
+
A 2012 report from the Pew Center on the States noted that [[Public pensions in Utah|Utah's pension system]] was funded at 82 percent at the close of fiscal year 2010, just above the 80 precent funding level experts recommend. Pew designated the state's pension system as needing "improvement."<ref name=utahpew>[http://www.pewstates.org/research/state-fact-sheets/widening-gap-update-utah-85899399338 ''Pew Center on the States'', "Widening Gap Update: Utah," June 18, 2012]</ref>
  
===Credit Ratings===
+
The funding ratio for the state's pension system decreased from 95.80 percent in fiscal year 2007 to 76.49 percent in fiscal year 2012, a 19.31 percent drop. Likewise, unfunded liabilities increased from under $1 billion in fiscal year 2007 to more than $6,5 billion in fiscal year 2012.<ref name=URS>[https://www.urs.org/mango/pdf/urs/AnnualReport/2012/annualReport.pdf ''Utah Retirement Systems'', "2012 Comprehensive Annual Financial Report," accessed November 26, 2013]</ref>
{| {{table}}
+
 
| align="center" style="background:#f0f0f0;"|'''Credit Rating'''
+
===Credit ratings===
| align="center" style="background:#f0f0f0;"|'''Fitch'''
+
States sometimes sell general obligation bonds to investors in order to finance large-scale undertakings (e.g., road construction and other public works projects). Credit rating agencies, such as Standard and Poor's, assign grades to states, evaluating their ability to pay the principal and interest on such bonds. Standard and Poor's grades range from AAA, the highest available, to BBB, the lowest. Generally speaking, a higher credit ranking indicates lower risk for an investor, which in turn lowers costs for taxpayers.<ref name=credit>[http://www.pewstates.org/projects/stateline/headlines/infographic-sp-state-credit-ratings-20012012-85899404785 ''Stateline: The Daily News Service of The Pew Charitable Trusts'', "Infographic: S&P State Credit Ratings, 2001-2012," July 13, 2012]</ref>
| align="center" style="background:#f0f0f0;"|'''Moody's'''
+
 
| align="center" style="background:#f0f0f0;"|'''S&P'''
+
The table below lists the Standard and Poor's credit ranking for Utah from 2001 to 2012 (grades from surrounding states are provided for additional context).<ref name=credit/>
 +
 
 +
{| class="wikitable" style="text-align:center; width:55%;"
 +
! colspan="6" align="center" style="background-color:#008000; color: white;" | S&P credit ratings from 2001 to 2012
 
|-
 
|-
| Utah ||AAA||Aaa||AAA<ref>[http://www.pewstates.org/projects/stateline/headlines/infographic-sp-state-credit-ratings-20012012-85899404785 Pew Stateline Infographic on State Credit Ratings. Accessed September 18, 2013]</ref>
+
! valign="bottom" style="background-color:#444; color: white;" |  
 +
! valign="bottom" style="background-color:#444; color: white;" | '''Utah'''
 +
! valign="bottom" style="background-color:#444; color: white;" | Colorado
 +
! valign="bottom" style="background-color:#444; color: white;" | Idaho
 +
! valign="bottom" style="background-color:#444; color: white;" | Montana
 +
! valign="bottom" style="background-color:#444; color: white;" | Wyoming
 +
|-
 +
| 2012 || AAA || AA || AA+ || AA || AAA
 +
|-
 +
| 2011 || AAA || AA || AA+ || AA || AAA
 +
|-
 +
| 2010 || AAA || AA || AA || AA || AA+
 +
|-
 +
| 2009 || AAA || AA || AA || AA || AA+
 +
|-
 +
| 2008 || AAA || AA || AA || AA || AA+
 +
|-
 +
| 2007 || AAA || AA || AA || AA- || AA
 +
|-
 +
| 2006 || AAA || AA- || AA || AA- || AA
 +
|-
 +
| 2005 || AAA || AA- || AA || AA- || AA
 +
|-
 +
| 2004 || AAA || AA- || AA || AA- || AA
 +
|-
 +
| 2003 || AAA || AA- || AA || AA- || AA
 +
|-
 +
| 2002 || AAA || AA- || AA || AA- || AA
 +
|-
 +
| 2001 || AAA || AA || AA || AA- || AA
 
|-
 
|-
|
 
 
|}
 
|}
  
==Stimulus==
+
==Federal aid to state budget==
Utah received $2.09 billion in federal stimulus funding between February of 2009 and June of 2013.<ref>[http://www.recovery.gov/Pages/default.aspx ''Recovery'', "Stimulus Spending by State"]</ref>
+
::''See also: [[Federal aid to budgets in the 50 states]]''
 +
The chart below notes how much of the state’s general revenues come from the federal government. Figures were calculated by dividing each state’s federal intergovernmental revenue into its general revenue. The number in the rightmost column indicates the state's ranking in relation to the rest of the nation (e.g., if "1," the state receives the highest percentage of federal funding in the nation). Figures from neighboring states are included to provide additional context.<ref name=federalaid>[http://factfinder2.census.gov/faces/tableservices/jsf/pages/productview.xhtml?pid=COG_2012_FIN009&prodType=table ''United States Census Bureau'', "State Government Finances: 2012," accessed February 24, 2014]</ref>
 +
 
 +
State governments receive aid from the federal government to fund a variety of joint programs, such as Medicaid. Federal aid varies considerably from state to state. For example, [[Mississippi state budget#Federal aid to state budget|Mississippi]] received approximately $7.7 billion in federal aid in 2012, which accounted for more than 45 percent of the state's general revenues. By contrast, [[Alaska state budget#Federal aid to state budget|Alaska]] received roughly $2.9 billion in federal aid in 2012, just under 20 percent of the state's general revenues.<ref name=federalaid/>
 +
 
 +
{| class="wikitable" style="text-align:center; width:50%;"
 +
! colspan="4" align="center" style="background-color:#008000; color: white;" | Federal aid to state budgets in 2012
 +
|-
 +
! valign="bottom" style="background-color:#444; color: white;" | State
 +
! valign="bottom" style="background-color:#444; color: white;" | Federal aid as % of general revenue
 +
! valign="bottom" style="background-color:#444; color: white;" | Total federal aid
 +
! valign="bottom" style="background-color:#444; color: white;" | National rank
 +
|-
 +
| '''Utah''' || '''31.61%''' || '''$4,481,494,000''' || '''31'''
 +
|-
 +
| [[Colorado state budget|Colorado]] || 28.85% || $6,310,538,000 || 35
 +
|-
 +
| [[Idaho state budget|Idaho]] || 34.90% || $2,479,094,000 || 16
 +
|-
 +
| [[Montana state budget|Montana]] || 38.46% || $2,202,444,000 || 6
 +
|-
 +
| [[Wyoming state budget|Wyoming]] || 36.00% || $2,213,249,000 || 13
 +
|-
 +
|}
 +
 +
===Stimulus===
 +
Utah received $2.09 billion in federal stimulus funding between February of 2009 and June of 2013.<ref>[http://www.recovery.gov/Pages/default.aspx ''Recovery.gov'', "Stimulus Spending by State," accessed February 21, 2014]</ref>
 +
 
 +
==Budget transparency==
 +
{| class="wikitable" style="float:right; margin:1em 1em 1em 1em; text-align:center; width:15%;"
 +
! colspan="2" align="center" style="background-color:#008000; color: white;" | Transparency evaluation
 +
|-
 +
! valign="bottom" style="background-color:#444; color: white;" |
 +
! valign="bottom" style="background-color:#444; color: white;" | Transparent Utah
 +
|-
 +
|[[Criteria for evaluating databases|Searchability]] || {{Yes (Sunshine Review)}}
 +
|-
 +
|[[Criteria for evaluating databases|Grants]] || {{No (Sunshine Review)}}
 +
|-
 +
|[[Criteria for evaluating databases|Contracts]] || {{Yes (Sunshine Review)}}
 +
|-
 +
|[[Criteria for evaluating databases|Line item expenditures]] || {{Yes (Sunshine Review)}}
 +
|-
 +
|[[Criteria for evaluating databases|Dept./agency budgets]] || {{Yes (Sunshine Review)}}
 +
|-
 +
|[[Criteria for evaluating databases|Public employee salaries]] || {{partial}}
 +
|-
 +
|colspan="2"|<small>Last evaluation date unknown.</small>
 +
|}
 +
::''See also: [[Evaluation of Utah state website]] and [[Constitutional provisions regarding reading of bills]]''
 +
 
 +
In 2008, the [[Utah State Legislature]] passed SB 38. The bill proposed the availability of public financial information on the Internet. Additionally, it modified notice requirements of the Open and Public Meetings Act.<ref>[http://performance.utah.gov/index.shtml ''State of Utah'', "Performance Elevated," accessed April 7, 2009]</ref> Utah's spending transparency website was launched in May 2009.<ref>[http://www.utah.gov/transparency/index.html ''Transparent Utah'', "Home page," accessed September 18, 2013]</ref>
 +
 
 +
The table to the right is helpful in evaluating the level of transparency provided by a state spending database.
 +
 
 +
===Multi-measure budget transparency profile===
 +
The Institute of Government and Public Affairs at the University of Utah created a multi-measure transparency profile for Utah, which measured state transparency as of September 2011 using indicators from a range of organizations.  These indicators measured both website transparency and other recognized facets of governmental transparency.  In addition, IGPA presented four unique indicators of non-transparency based on the observation that transfers or reassignments between general and special funds can obscure the true fiscal condition of a state.<ref>[http://igpa.uillinois.edu/ ''Institute of Government and Public Affairs at University of Utah'', "Home page," accessed February 21, 2014]</ref><ref name=allstates>[http://igpa.uillinois.edu/system/files/50_States_Transparency_Profiles.pdf ''Institute of Government and Public Affairs at University of Utah'', "Budget Transparency Profiles - All 50 States," September 2011]</ref>
 +
 
 +
IGPA devised a budget transparency index based on information available from the National Association of State Budget Officers. Utah tied for eighth in the nation with 12 other states, earning six out of eight possible points.<ref name=allstates/>
 +
 
 +
{| class="wikitable" style="text-align:center; width:55%;"
 +
! colspan="2" align="center" style="background-color:#008000; color: white;" | Utah - IGPA score for budget process, contents and disclosure
 +
|-
 +
! valign="bottom" style="background-color:#444; color: white;" | Budget transparency indicator
 +
! valign="bottom" style="background-color:#444; color: white;" | Yes or no?
 +
|-
 +
| Performance measures || {{No (Sunshine Review)}}
 +
|-
 +
| "Generally Accepted Accounting Principles" budget || {{Yes (Sunshine Review)}}
 +
|-
 +
| Multi-year forecasting || {{Yes}}
 +
|-
 +
| Annual cycle || {{Yes (Sunshine Review)}}
 +
|-
 +
| Binding revenue forecast || {{Yes}}
 +
|-
 +
| Legislative revenue forecast || {{Yes}}
 +
|-
 +
| Non-partisan staff || {{No (Sunshine Review)}}
 +
|-
 +
| Constitution or statutory tax/spend limitations || {{Yes (Sunshine Review)}}
 +
|-
 +
| '''TOTAL''' || '''6'''
 +
|-
 +
|}
 +
In addition to the individual state profile, IGPA offers a 50-state comparison and profiles for other states.<ref name=allstates/>
 +
 
 +
===U.S. PIRG "Following the Money" report===
 +
{{Following the Money 2014 Advancing States|State=Utah|Grade=B-|Score=82|Level=advancing}}
 +
 
 +
==Accounting principles==
 +
::''See also: [[Utah government accounting principles]]''
 +
The [[Utah State Auditor]] is responsible for state and local audits. The Financial Audit Division is responsible for auditing all state departments, agencies, colleges and universities. The Local Government Division ensures uniform accounting, budgeting, and financial reporting by Utah's local governments. Audit reports are available online.<ref>[http://sao.utah.gov/index.html ''Utah Office of the State Auditor'', "Home page," accessed November 16, 2009]</ref> 
 +
 
 +
==Contact information==
 +
Utah Governor's Office of Management and Budget<br>
 +
State Capitol, Suite 150<br>
 +
Salt Lake City, Utah 84114<br>
 +
Telephone: 801-538-1027
  
==Public Employees==
+
==See also==
:''See also: [[Utah public employee salaries]] and [[Utah public pensions]]''
+
* [[Utah government sector lobbying]]
According to 2011 Census data, the state of Utah employed a total of 70,256 people.<ref name=census>[http://www2.census.gov/govs/apes/11stlut.txt 2011 Utah Public Employment U.S. Census Data]</ref> Of those employees, 44,529 were full-time employees receiving a net pay of $197.6 million per month and 25,727 were part-time employees paid $29.0 million per month.<ref name=census/> 
+
* [[Utah public pensions]]
 +
* [[Governor of Utah]]
 +
* [[Utah State Senate]]
 +
* [[Utah House of Representatives]]
  
 
==External links==
 
==External links==
{{colbegin|3}}
 
 
*[http://www.statebudgetsolutions.org/state/detail/utah State Budget Solutions, Utah]
 
*[http://www.statebudgetsolutions.org/state/detail/utah State Budget Solutions, Utah]
 
*[http://www.sutherlandinstitute.org/ The Sutherland Institute]
 
*[http://www.sutherlandinstitute.org/ The Sutherland Institute]
Line 103: Line 393:
 
*[http://www.utahtaxpayers.org/ Utah Taxpayers Association]
 
*[http://www.utahtaxpayers.org/ Utah Taxpayers Association]
 
*[http://governor.utah.gov/gopb/ Governor's Office of Planning and Budget]
 
*[http://governor.utah.gov/gopb/ Governor's Office of Planning and Budget]
*[http://www.sao.state.ut.us/REPORTS/lgbud.htm Local government budget reports]
+
*Model transparency legislation from the [[American Legislative Exchange Council]] is available [http://www.showmethespending.org/uploads/Taxpayer_Transparency_Act.pdf here]
*Model transparency legislation from the [[American Legislative Exchange Council]] is available [http://www.showmethespending.org/uploads/Taxpayer_Transparency_Act.pdf at this link.]
+
* [http://finance.utah.gov/ Department of Finance]
* [http://finance.utah.gov/ Department of Finance, Utah Budget]
+
* [Department of Finance, Utah Budget 2009-2010]
+
 
* [http://le.utah.gov/ Utah State Legislature]
 
* [http://le.utah.gov/ Utah State Legislature]
* [http://www.usgovernmentspending.com/Utah_state_spending.html/ Utah State and Local Spending 1992-2010 Charts]
+
* [http://www.utah.gov/ Utah.gov (official state website)]
* [http://www.utah.gov/ Utah]
+
* [http://www.statelocalgov.net/state-ut.htm/ Utah: State and Local Government on the Net]
+
* [http://www.ncsconline.org/WC/CourTopics/StateLinks.asp?id=134&topic=BudPro/ National Center for State Courts: Budget Processes for State Budgets 2009]
+
 
* [http://www.census.gov/govs/www/estimate.html/ US Census Bureau: State and Local Government Finances (Utah)]  
 
* [http://www.census.gov/govs/www/estimate.html/ US Census Bureau: State and Local Government Finances (Utah)]  
* [http://archives.state.ut.us/cgi-bin//cathtmljava2.cgi?RUN-WHAT=CATHTML&TEMPLATE=AGENCY&AGENCY=388/ Utah State Archives Catalog]
 
{{colend (Sunshine Review)}}
 
  
==Additional reading==
+
===Additional reading===
*[http://www.utah.gov/governor/news_media/article.html?article=2301 ''Governor Jon M. Huntsman Jr.'',"Governor Huntsman's 2009 State of the State Address," January 27,2009]
+
*[http://uspirg.org/reports/usp/following-money-2014 ''U.S. PIRG'', "Report: Transparent & Accountable Budgets," April 8, 2014]
 +
*[http://www.nytimes.com/2014/02/03/us/battles-loom-in-many-states-over-what-to-do-with-budget-surpluses.html?hp&_r=0 ''The New York Times'', "Battles loom in many states over what to do with budget surpluses," February 3, 2014]
 +
*[http://www.cbpp.org/cms/index.cfm?fa=view&id=3067 ''Center on Budget and Policy Priorities'', "Policy Basics: The ABCs of State Budgets," February 7, 2013]
 +
*[http://www.utah.gov/governor/news_media/article.html?article=2301 ''Governor Jon M. Huntsman Jr.'', "Governor Huntsman's 2009 State of the State Address," January 27, 2009]
  
 
==References==
 
==References==

Revision as of 12:54, 5 May 2014

Utah state budget

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Policypedia Budget Policy-logo-no background.png
This page contains information about budget processes and policy issues in Utah, including:
  • A summary of the budget drafting process
  • Trends in expenditures and revenues
  • Current and past fiscal year budget developments
  • Financial transparency measures

Between fiscal year 2009 and fiscal year 2013, Utah's total expenditures XXincreased/decreasedXX by approximately $XXX billion, from $XXX billion in 2009 to $XXX billion in 2013. This represents an XXX percent increase, Xoutpacing/below/equivalent toX the cumulative rate of inflation during the same period (9.06 percent, calculated using the Consumer Price Indices for January 2009 and January 2013).[1][2]

Budget process

The state operates on an annual budget cycle. The sequence of key events in the budget process is as follows:[3][4]

  1. Budget instructions are sent to state agencies in July of the year preceding the start of the new fiscal year.
  2. Agencies submit their budget requests to the governor in September.
  3. Agency hearings are held from October through November.
  4. Public hearings are held from March through June.
  5. The governor submits his or her proposed budget to the state legislature in December.
  6. The legislature typically a budget in February or March. A simple majority is required to pass a budget. The fiscal year begins July 1.

In Utah, the governor may exercise line item veto authority.[4]

The governor is legally required to submit a balanced budget to the legislature. Likewise, the legislature is legally required to adopt a balanced budget.[4]

Expenditures

Definitions

Although each state executes its budget process differently, the National Association of State Budget Officers (NASBO) breaks down state expenditures into four general categories. This allows for comparisons among the 50 states. NASBO's categories are as follows:[5]

  • General fund: "The predominant fund for financing a state’s operations. Revenues are received from broad-based state taxes. However, there are differences in how specific functions are financed from state to state."
  • Other funds: "Expenditures from revenue sources that are restricted by law for particular governmental functions or activities. For example, a gasoline tax dedicated to a highway trust fund would appear in the “Other funds” column. For Medicaid, other state funds include provider taxes, fees, donations, assessments, and local funds."
  • Federal funds: "Funds received directly from the federal government."
  • Bonds: "Expenditures from the sale of bonds, generally for capital projects."

2013 expenditures

Breakdown of expenditures in FY 2013.
Source: National Association of State Budget Officers

The table below breaks down expenditures for fiscal year 2013 (comparable figures from surrounding states are provided to give additional context).[5] Figures for all columns except "Per capita expenditures" are rendered in millions of dollars (for example, $2,448 translates to $2,448,000,000). Figures in the column labeled "Per capita expenditures" have not been abbreviated.

Total state expenditures, FY 2013 ($ in millions)[5]
State General fund Federal funds Other funds Bonds Total Per capita expenditures
Utah $4,990 $3,405 $3,739 $469 $12,603 $4,344.56
Colorado $7,942 $7,334 $13,203 $0 $28,479 $5,405.66
Idaho $2,699 $2,792 $1,718 $33 $7,242 $4,492.18
Montana $1,947 $2,115 $1,978 $0 $6,040 $5,949.77
Wyoming $3,709 $2,353 $2,549 $0 $8,611 $14,778.82
Per capita figures are calculated by taking the state's total expenditures and dividing by the number of state residents according to United States Census estimates.[6][7]
Source: National Association of State Budget Officers

Expenditures by function

Breakdown of expenditures by function in FY 2012.
Source: National Association of State Budget Officers

State expenditures in Utah can be further broken down by function (elementary and secondary education, public assistance, etc.). Fiscal year 2012 data is included in the table below (information from neighboring states is provided for additional context). Figures are rendered as percents, indicating the share of the total budget spent per category.

Expenditures by function, FY 2012 (as percents)[5]
State Elementary and secondary ed. Higher ed. Public assistance Medicaid Corrections Transportation Other
Utah 24.7% 11.9% 0.9% 17.5% 2.0% 9.2% 33.9%
Colorado 25.3% 9.0% 0.0% 20.7% 2.7% 5.4% 36.9%
Idaho 25.7% 8.1% 0.3% 27.2% 3.7% 10.9% 24.2%
Montana 15.5% 9.8% 0.5% 16.8% 3.1% 12.7% 41.5%
Wyoming 3.9% 5.5% 0.0% 9.5% 4.6% 9.5% 66.9%
Source: National Association of State Budget Officers

Expenditure trends

From 2008 to 2012, the share of the state budget spent on transportation fell by nearly 13 percent. During the same period, Medicaid and elementary/secondary education expenditures rose by 3.90 and 1.50 percent respectively.The table below details changes in expenditures from 2008 to 2012.[5][8][9][10][11] Figures are rendered as percents, indicating the share of the total budget spent per category.

Expenditures from 2008 to 2012 (as percents)
Year Elementary and secondary ed. Higher ed. Public assistance Medicaid Corrections Transportation Other
2012 24.7% 11.9% 0.9% 17.5% 2.0% 9.2% 33.9%
2011 23.2% 10.8% 0.9% 14.7% 1.8% 10.8% 37.8%
2010 18.9% 9.5% 0.9% 11.9% 2.6% 25.9% 30.4%
2009 25.5% 11.3% 1.1% 14.6% 3.5% 15.1% 28.8%
2008 23.2% 10.9% 0.7% 13.6% 2.9% 22.1% 26.6%
Change in % 1.50% 1.00% 0.20% 3.90% -0.90% -12.90% 7.30%
Source: National Association of State Budget Officers

Revenues

2013 revenues

Breakdown of general fund revenue sources in FY 2013.
Source: National Association of State Budget Officers

The table below breaks down general fund revenues by source in fiscal year 2013 (comparable figures from surrounding states are also provided to give additional context).[5] Figures for all columns except "Per capita revenue" are rendered in millions of dollars (for example, $2,448 translates to $2,448,000,000). Figures in the column labeled "Per capita revenue" have not been abbreviated.

Revenue sources in the general fund, FY 2013 ($ in millions)[5]
State Sales tax Personal income tax Corporate income tax Gaming tax Other taxes and fees Total Per capita revenue**
Utah $1,633 $2,652 $313 $0 $495 $5,093 $1,755.68
Colorado $2,186 $5,642 $640 $13 $111 $8,592 $1,630.87
Idaho $1,152 $1,313 $194 $0 $140 $2,799 $1,736.21
Montana $62 $1,048 $177 $57 $734 $2,078 $2,046.96
Wyoming $499 $0 $0 $0 $549 $1,048 $1,798.65
Per capita figures are calculated by taking the state's total revenues and dividing by the number of state residents according to United States Census estimates for 2013.[6]
Source: National Association of State Budget Officers

Revenue trends

The table below details the change in revenue sources in the general fund from 2009 to 2013.[5][8] Figures for all columns except "Per capita revenue" are rendered in millions of dollars (for example, $2,448 translates to $2,448,000,000). Figures in the column labeled "Per capita revenue" have not been abbreviated.

Revenue sources in the general fund, Utah ($ in millions)[5][8]
Year Sales tax Personal income tax Corporate income tax Gaming tax Other taxes and fees Total Per capita revenue**
2013 $1,633 $2,652 $313 $0 $495 $5,093 $1,755.68
2012 $1,583 $2,459 $269 $0 $548 $4,859 $1,702.00
2011 $1,601 $2,298 $261 $0 $499 $4,659 $1,655.19
2010 $1,403 $2,105 $258 $0 $427 $4,193 $1,511.30
2009 $1,547 $2,339 $269 $0 $412 $4,567 $1,640.11
Change in % 5.56% 13.38% 16.36% 0.00% 20.15% 11.52% 7.05%
Per capita figures are calculated by taking the state's total revenues and dividing by the number of state residents according to United States Census estimates.[6][7]
Source: National Association of State Budget Officers

State budgets by year

DocumentIcon.jpg See budget bill: 2013-2014 Appropriations Report

Fiscal year 2014

Rather than pass one all-encompassing appropriation bill, the Utah State Legislature instead typically passes a series of appropriations bills that together comprise the state budget. The state's legislature's Office of the Legislative Fiscal Analyst publishes an annual summary report that details the enacted state budget.[12]

To access the appropriations report for fiscal year 2014, click http://le.utah.gov/interim/2013/pdf/00001950.pdf here].

Fiscal year 2013

See also: Utah state budget (2012-2013)

Fiscal year 2012

See also: Utah state budget (2011-2012)

Fiscal year 2011

See also: Utah state budget (2010-2011)

Fiscal year 2010

See also: Utah state budget (2009-2010)

Historical spending

State budget historical spending below was compiled by the National Association for State Budget Officers. Figures reflect the reported "Total Expenditures" in Table 1. Figures for all columns are rendered in millions of dollars (for example, $2,448 translates to $2,448,000,000).[5][9]

Historical state budget spending in Utah ($ in millions)
Fiscal year General Fund Other funds Federal funds Bonds Budget totals
Total % of Budget Total % of Budget Total % of Budget Total % of Budget
2011-2012 $4,742 40.1% $3,039 25.7% $3,588 30.4% $453 3.8% $11,822
2010-2011 $4,628 36.5% $4,115 32.4% $3,579 28.2% $366 2.9% $12,688
2009-2010 $4,372 34.7% $4,316 34.3% $3,607 28.6% $303 2.4% $12,598
Averages: $4,580.67 37% $3,823.33 31% $3,591.33 29% $374 3% $12,369.33
General Fund: The predominant fund for financing a state’s operations. Revenues are received from broad-based state taxes. However, there are differences in how specific functions are financed from state to state.
Other funds: Expenditures from revenue sources that are restricted by law for particular governmental functions or activities. For example, a gasoline tax dedicated to a highway trust fund would appear in the “Other funds” column. For Medicaid, other state funds include provider taxes, fees, donations, assessments, and local funds.
Federal funds: Funds received directly from the federal government.
Bonds: Expenditures from the sale of bonds, generally for capital projects.

State debt

According to a January 2014 report by the nonprofit organization State Budget Solutions, Utah had a state debt of over $35 billion. Its state debt per capita was $12,513. The report revealed that state governments faced a combined $5.1 trillion in debt, 33 percent of annual gross state product. The obligation amounts to $16,178 per capita in the nation. A bulk of the state debt -- 79 percent -- was linked to unfunded public pensions.[13][14]

Total state debt in Utah[15]
Type Totals U.S. rank
Total state debt $35,727,752,000 37
Per capita debt $12,513 37
State and other fund expenditures $7,781,000,000 20

Public pensions

See also: Utah public pensions and Utah public employee salaries

A 2012 report from the Pew Center on the States noted that Utah's pension system was funded at 82 percent at the close of fiscal year 2010, just above the 80 precent funding level experts recommend. Pew designated the state's pension system as needing "improvement."[16]

The funding ratio for the state's pension system decreased from 95.80 percent in fiscal year 2007 to 76.49 percent in fiscal year 2012, a 19.31 percent drop. Likewise, unfunded liabilities increased from under $1 billion in fiscal year 2007 to more than $6,5 billion in fiscal year 2012.[17]

Credit ratings

States sometimes sell general obligation bonds to investors in order to finance large-scale undertakings (e.g., road construction and other public works projects). Credit rating agencies, such as Standard and Poor's, assign grades to states, evaluating their ability to pay the principal and interest on such bonds. Standard and Poor's grades range from AAA, the highest available, to BBB, the lowest. Generally speaking, a higher credit ranking indicates lower risk for an investor, which in turn lowers costs for taxpayers.[18]

The table below lists the Standard and Poor's credit ranking for Utah from 2001 to 2012 (grades from surrounding states are provided for additional context).[18]

S&P credit ratings from 2001 to 2012
Utah Colorado Idaho Montana Wyoming
2012 AAA AA AA+ AA AAA
2011 AAA AA AA+ AA AAA
2010 AAA AA AA AA AA+
2009 AAA AA AA AA AA+
2008 AAA AA AA AA AA+
2007 AAA AA AA AA- AA
2006 AAA AA- AA AA- AA
2005 AAA AA- AA AA- AA
2004 AAA AA- AA AA- AA
2003 AAA AA- AA AA- AA
2002 AAA AA- AA AA- AA
2001 AAA AA AA AA- AA

Federal aid to state budget

See also: Federal aid to budgets in the 50 states

The chart below notes how much of the state’s general revenues come from the federal government. Figures were calculated by dividing each state’s federal intergovernmental revenue into its general revenue. The number in the rightmost column indicates the state's ranking in relation to the rest of the nation (e.g., if "1," the state receives the highest percentage of federal funding in the nation). Figures from neighboring states are included to provide additional context.[19]

State governments receive aid from the federal government to fund a variety of joint programs, such as Medicaid. Federal aid varies considerably from state to state. For example, Mississippi received approximately $7.7 billion in federal aid in 2012, which accounted for more than 45 percent of the state's general revenues. By contrast, Alaska received roughly $2.9 billion in federal aid in 2012, just under 20 percent of the state's general revenues.[19]

Federal aid to state budgets in 2012
State Federal aid as % of general revenue Total federal aid National rank
Utah 31.61% $4,481,494,000 31
Colorado 28.85% $6,310,538,000 35
Idaho 34.90% $2,479,094,000 16
Montana 38.46% $2,202,444,000 6
Wyoming 36.00% $2,213,249,000 13

Stimulus

Utah received $2.09 billion in federal stimulus funding between February of 2009 and June of 2013.[20]

Budget transparency

Transparency evaluation
Transparent Utah
Searchability Y
600px-Yes check.png
Grants N
600px-Red x.png
Contracts Y
600px-Yes check.png
Line item expenditures Y
600px-Yes check.png
Dept./agency budgets Y
600px-Yes check.png
Public employee salaries P
Partial.png
Last evaluation date unknown.
See also: Evaluation of Utah state website and Constitutional provisions regarding reading of bills

In 2008, the Utah State Legislature passed SB 38. The bill proposed the availability of public financial information on the Internet. Additionally, it modified notice requirements of the Open and Public Meetings Act.[21] Utah's spending transparency website was launched in May 2009.[22]

The table to the right is helpful in evaluating the level of transparency provided by a state spending database.

Multi-measure budget transparency profile

The Institute of Government and Public Affairs at the University of Utah created a multi-measure transparency profile for Utah, which measured state transparency as of September 2011 using indicators from a range of organizations. These indicators measured both website transparency and other recognized facets of governmental transparency. In addition, IGPA presented four unique indicators of non-transparency based on the observation that transfers or reassignments between general and special funds can obscure the true fiscal condition of a state.[23][24]

IGPA devised a budget transparency index based on information available from the National Association of State Budget Officers. Utah tied for eighth in the nation with 12 other states, earning six out of eight possible points.[24]

Utah - IGPA score for budget process, contents and disclosure
Budget transparency indicator Yes or no?
Performance measures N
600px-Red x.png
"Generally Accepted Accounting Principles" budget Y
600px-Yes check.png
Multi-year forecasting
{{{1}}}
Annual cycle Y
600px-Yes check.png
Binding revenue forecast
{{{1}}}
Legislative revenue forecast
{{{1}}}
Non-partisan staff N
600px-Red x.png
Constitution or statutory tax/spend limitations Y
600px-Yes check.png
TOTAL 6

In addition to the individual state profile, IGPA offers a 50-state comparison and profiles for other states.[24]

U.S. PIRG "Following the Money" report

See also: Following the Money 2014 Report

The U.S. Public Interest Research Group, a consumer-focused nonprofit organization based in Washington, D.C., released its annual report on state transparency websites in April 2014. The report, entitled "Following the Money," measured how transparent and accountable state websites are with regard to state government spending.[25] According to the report, Utah received a grade of B- and a numerical score of 82, indicating that Utah was an "advancing" state in terms of transparency regarding state spending.[25]

Accounting principles

See also: Utah government accounting principles

The Utah State Auditor is responsible for state and local audits. The Financial Audit Division is responsible for auditing all state departments, agencies, colleges and universities. The Local Government Division ensures uniform accounting, budgeting, and financial reporting by Utah's local governments. Audit reports are available online.[26]

Contact information

Utah Governor's Office of Management and Budget
State Capitol, Suite 150
Salt Lake City, Utah 84114
Telephone: 801-538-1027

See also

External links

Additional reading

References

  1. Bureau of Labor Statistics, "CPI Detailed Report Data for February 2014," accessed April 9, 2014
  2. InflationData.com, "Cumulative Inflation Calculator," February 28, 2014
  3. National Conference of State Legislatures, "State Experiences with Annual and Biennial Budgeting," updated April 2011
  4. 4.0 4.1 4.2 National Association of State Budget Officers, "Budget Processes in the States, Summer 2008," accessed February 21, 2014
  5. 5.0 5.1 5.2 5.3 5.4 5.5 5.6 5.7 5.8 5.9 National Association of State Budget Officers "State Expenditure Report, 2011-2013," accessed February 21, 2014
  6. 6.0 6.1 6.2 United States Census Bureau, "Annual Estimates of the Resident Population: April 1, 2010 to July 1, 2013," accessed February 26, 2014
  7. 7.0 7.1 United States Census Bureau, "Vintage 2009: Annual Population Estimates," accessed February 26, 2014
  8. 8.0 8.1 8.2 National Association of State Budget Officers, "State Expenditure Report, 2009-2011," accessed February 24, 2014
  9. 9.0 9.1 National Association of State Budget Officers, "State Expenditures Report, 2010-2012," accessed February 24, 2014
  10. National Association of State Budget Officers, "State Expenditure Report, 2009," accessed February 24, 2014
  11. National Association of State Budget Officers, "State Expenditure Report, 2008," accessed February 24, 2014
  12. Governor's Office of Management and Budget, "State Budget," accessed May 5, 2014
  13. State Budget Solutions, "State Budget Solutions' Fourth Annual State Debt Report," January 8, 2014
  14. Washington Examiner, "EXography: Unfunded public employee pensions drive state debts skyward," January 21, 2014
  15. State Budget Solutions "State Budget Solutions' Fourth Annual State Debt Report," January 8, 2014
  16. Pew Center on the States, "Widening Gap Update: Utah," June 18, 2012
  17. Utah Retirement Systems, "2012 Comprehensive Annual Financial Report," accessed November 26, 2013
  18. 18.0 18.1 Stateline: The Daily News Service of The Pew Charitable Trusts, "Infographic: S&P State Credit Ratings, 2001-2012," July 13, 2012
  19. 19.0 19.1 United States Census Bureau, "State Government Finances: 2012," accessed February 24, 2014
  20. Recovery.gov, "Stimulus Spending by State," accessed February 21, 2014
  21. State of Utah, "Performance Elevated," accessed April 7, 2009
  22. Transparent Utah, "Home page," accessed September 18, 2013
  23. Institute of Government and Public Affairs at University of Utah, "Home page," accessed February 21, 2014
  24. 24.0 24.1 24.2 Institute of Government and Public Affairs at University of Utah, "Budget Transparency Profiles - All 50 States," September 2011
  25. 25.0 25.1 U.S. Public Interest Research Group, "Following the Money 2014 Report," accessed April 15, 2014
  26. Utah Office of the State Auditor, "Home page," accessed November 16, 2009