Unused Balances

Utah Code tit. 63J, ch. 63J-1, pt. 63J-1-P6

in effect

Utah Code § 63J-1-601 End of fiscal year -- Unexpended balances -- Funds not to be closed out -- Pending claims -- Transfer of amounts from item of appropriation -- Nonlapsing accounts and funds -- Institutions of higher education to report unexpended balances.

63J-1-601. End of fiscal year -- Unexpended balances -- Funds not to be closed out -- Pending claims -- Transfer of amounts from item of appropriation -- Nonlapsing accounts and funds -- Institutions of higher education to report unexpended balances. (1) As used in this section: (a) "Education grant subrecipient" means a nonfederal entity that: (i) receives a subaward from the State Board of Education to carry out at least part of a federal or state grant program; and (ii) does not include an individual who is a beneficiary of the federal or state grant program. (b) "Transaction control number" means the unique numerical identifier established by the Department of Health and Human Services to track each medical claim and indicates the date on which the claim is entered. (2) On or before August 31 of each fiscal year, the director of the Division of Finance shall close out to the proper fund or account all remaining unexpended and unencumbered balances of appropriations made by the Legislature, except: (a) those funds classified under Title 51, Chapter 5, Funds Consolidation Act, as: (i) enterprise funds; (ii) internal service funds; (iii) fiduciary funds; (iv) capital projects funds; (v) discrete component unit funds; (vi) debt service funds; and (vii) permanent funds; (b) those appropriations from a fund or account or appropriations to a program that are designated as nonlapsing under Section 63J-1-602.1 or 63J-1-602.2; (c) expendable special revenue funds, unless specifically directed to close out the fund in the fund's enabling legislation; (d) acquisition and development funds appropriated to the Division of State Parks or the Division of Outdoor Recreation; (e) funds encumbered to pay purchase orders issued before May 1 for capital equipment if delivery is expected before June 30; and (f) unexpended and unencumbered balances of appropriations that meet the requirements of Section 63J-1-603. (3) (a) Liabilities and related expenses for goods and services received on or before June 30 shall be recognized as expenses due and payable from appropriations made before June 30. (b) The liability and related expense shall be recognized within time periods established by the Division of Finance but shall be recognized not later than August 31. (c) Liabilities and expenses not so recognized may be paid from regular departmental appropriations for the subsequent fiscal year, if these claims do not exceed unexpended and unencumbered balances of appropriations for the years in which the obligation was incurred. (d) Amounts may not be transferred from an item of appropriation of any department, institution, or agency into the Capital Projects Fund or any other fund without the prior express approval of the Legislature. (4) (a) For purposes of this chapter, a claim processed under the authority of Title 26B, Chapter 3, Health Care - Administration and Assistance: (i) is not a liability or an expense to the state for budgetary purposes, unless the Division of Integrated Healthcare receives the claim within the time periods established by the Division of Finance under Subsection (3)(b); and (ii) is not subject to Subsection (3)(c). (b) The transaction control number that the Division of Integrated Healthcare records on each claim invoice is the date of receipt. (5) (a) For purposes of this chapter, a claim processed in accordance with Title 35A, Chapter 13, Utah State Office of Rehabilitation Act: (i) is not a liability or an expense to the state for budgetary purposes, unless the Utah State Office of Rehabilitation receives the claim within the time periods established by the Division of Finance under Subsection (3)(b); and (ii) is not subject to Subsection (3)(c). (b) (i) The Utah State Office of Rehabilitation shall mark each claim invoice with the date on which the Utah State Office of Rehabilitation receives the claim invoice. (ii) The date described in Subsection (5)(b)(i) is the date of receipt for purposes of this section. (6) (a) For purposes of this chapter, a reimbursement request received from an education grant subrecipient: (i) is not a liability or expense to the state for budgetary purposes, unless the State Board of Education receives the claim within the time periods described in Subsection (3)(b); and (ii) is not subject to Subsection (3)(c). (b) The transaction control number that the State Board of Education records on a claim invoice is the date of receipt. (7) Any balance from an appropriation to a state institution of higher education that remains unexpended at the end of the fiscal year shall be reported to the Division of Finance by the September 1 following the close of the fiscal year. Amended by Chapter 330, 2023 General Session

Utah Code § 63J-1-602 Nonlapsing appropriations.

63J-1-602. Nonlapsing appropriations. (1) Each appropriation listed in Section 63J-1-602.1 or 63J-1-602.2 is nonlapsing. (2) No appropriation from a fund or account or appropriation to a program may be treated as nonlapsing unless: (a) it is listed in Section 63J-1-602.1 or 63J-1-602.2; (b) it is designated in a condition of appropriation in the appropriations bill; (c) nonlapsing authority is granted under Section 63J-1-603; or (d) it is reviewed under Section 63J-1-904. (3) Each legislative appropriations subcommittee shall review the accounts and funds that have been granted nonlapsing authority under the provisions of this section or Section 63J-1-603. (4) Except as provided in Subsection (5), on or before October 1 of each calendar year, an agency shall submit to the legislative appropriations subcommittee with jurisdiction over the agency's budget a report that describes the agency's plan to expend any nonlapsing appropriations, including: (a) if applicable, the results of the prior year's planned use of the agency's nonlapsing appropriations; and (b) if the agency plans to save all or a portion of the agency's nonlapsing appropriations over multiple years to pay for an anticipated expense: (i) the estimated cost of the expense; and (ii) the number of years until the agency will accumulate the amount required to pay for the expense. (5) The State Board of Education shall submit the report described in Subsections (4)(a) and (b) on or before October 10 of each calendar year. Amended by Chapter 54, 2025 General Session Amended by Chapter 357, 2025 General Session

Utah Code § 63J-1-602.1 List of nonlapsing appropriations from accounts and funds.

63J-1-602.1. List of nonlapsing appropriations from accounts and funds. Appropriations made from the following accounts or funds are nonlapsing: (1) The Native American Repatriation Restricted Account created in Section 9-9-407. (2) Certain money payable for expenses of the Pete Suazo Utah Athletic Commission, as provided under Title 9, Chapter 23, Pete Suazo Utah Athletic Commission Act. (3) Funds collected for directing and administering the C-PACE district created in Section 11-42a-106. (4) Money received by the Utah Inland Port Authority, as provided in Section 11-58-105. (5) The Commerce Electronic Payment Fee Restricted Account created in Section 13-1-17. (6) The Division of Air Quality Oil, Gas, and Mining Restricted Account created in Section 19-2a-106. (7) The Division of Water Quality Oil, Gas, and Mining Restricted Account created in Section 19-5-126. (8) Certain funds donated to the Department of Health and Human Services, as provided in Section 26B-1-202. (9) State funds for matching federal funds in the Children's Health Insurance Program as provided in Section 26B-3-906. (10) Funds collected from the program fund for local health department expenses incurred in responding to a local health emergency under Section 26B-7-111. (11) The Technology Development Restricted Account created in Section 31A-3-104. (12) The Criminal Background Check Restricted Account created in Section 31A-3-105. (13) The Captive Insurance Restricted Account created in Section 31A-3-304, except to the extent that Section 31A-3-304 makes the money received under that section free revenue. (14) The Title Licensee Enforcement Restricted Account created in Section 31A-23a-415. (15) The Health Insurance Actuarial Review Restricted Account created in Section 31A-30-115. (16) The State Mandated Insurer Payments Restricted Account created in Section 31A-30-118. (17) The Insurance Fraud Investigation Restricted Account created in Section 31A-31-108. (18) The Underage Drinking Prevention Media and Education Campaign Restricted Account created in Section 32B-2-306. (19) Money received by the Utah State Office of Rehabilitation for the sale of certain products or services, as provided in Section 35A-13-202. (20) The School Readiness Restricted Account created in Section 35A-15-203. (21) The Property Loss Related to Homelessness Compensation Enterprise Fund created in Section 35A-16-212. (22) The Homeless Shelter Cities Mitigation Restricted Account created in Section 35A-16-402. (23) The Oil and Gas Administrative Penalties Account created in Section 40-6-11. (24) The Oil and Gas Conservation Account created in Section 40-6-14.5. (25) The Division of Oil, Gas, and Mining Restricted account created in Section 40-6-23. (26) The Electronic Payment Fee Restricted Account created by Section 41-1a-121 to the Motor Vehicle Division. (27) The License Plate Restricted Account created by Section 41-1a-122. (28) The Motor Vehicle Enforcement Division Temporary Permit Restricted Account created by Section 41-3-110 to the State Tax Commission. (29) The State Disaster Recovery Restricted Account to the Division of Emergency Management, as provided in Section 53-2a-603. (30) The Disaster Response, Recovery, and Mitigation Restricted Account created in Section 53-2a-1302. (31) The Emergency Medical Services Critical Needs Account created in Section 53-2d-110. (32) The Department of Public Safety Restricted Account to the Department of Public Safety, as provided in Section 53-3-106. (33) The Utah Highway Patrol Aero Bureau Restricted Account created in Section 53-8-303. (34) The DNA Specimen Restricted Account created in Section 53-10-407. (35) A certain portion of money collected for administrative costs under the School and Institutional Trust Lands Management Act, as provided under Section 53C-3-202. (36) The Higher Education Capital Projects Fund created in Section 53H-9-502. (37) The Technical Colleges Capital Projects Fund created in Section 53H-9-605. (38) The Public Utility Regulatory Restricted Account created in Section 54-5-1.5, subject to Subsection 54-5-1.5(4)(d). (39) Funds collected from a surcharge fee to provide certain licensees with access to an electronic reference library, as provided in Section 58-3a-105. (40) Certain fines collected by the Division of Professional Licensing for violation of unlawful or unprofessional conduct that are used for education and enforcement purposes, as provided in Section 58-17b-505. (41) Funds collected from a surcharge fee to provide certain licensees with access to an electronic reference library, as provided in Section 58-22-104. (42) Funds collected from a surcharge fee to provide certain licensees with access to an electronic reference library, as provided in Section 58-55-106. (43) Funds collected from a surcharge fee to provide certain licensees with access to an electronic reference library, as provided in Section 58-56-3.5. (44) Certain fines collected by the Division of Professional Licensing for use in education and enforcement of the Security Personnel Licensing Act, as provided in Section 58-63-103. (45) The Relative Value Study Restricted Account created in Section 59-9-105. (46) The Cigarette Tax Restricted Account created in Section 59-14-204. (47) Funds paid to the Division of Real Estate for the cost of a criminal background check for a mortgage loan license, as provided in Section 61-2c-202. (48) Funds paid to the Division of Real Estate for the cost of a criminal background check for principal broker, associate broker, and sales agent licenses, as provided in Section 61-2f-204. (49) The Utah Cyber Center Restricted Account created in Section 63A-16-1104. (50) Funds collected by the Office of Administrative Rules for publishing, as provided in Section 63G-3-402. (51) The Immigration Act Restricted Account created in Section 63G-12-103. (52) Money received by the military installation development authority, as provided in Section 63H-1-504. (53) The Unified Statewide 911 Emergency Service Account created in Section 63H-7a-304. (54) The Utah Statewide Radio System Restricted Account created in Section 63H-7a-403. (55) The Utah Capital Investment Restricted Account created in Section 63N-6-204. (56) The Motion Picture Incentive Account created in Section 63N-8-103. (57) Funds collected by the housing of state probationary inmates or state parole inmates, as provided in Subsection 64-13e-104(2). (58) Certain forestry and fire control funds utilized by the Division of Forestry, Fire, and State Lands, as provided in Section 65A-8-103. (59) The following funds or accounts created in Section 72-2-124: (a) Transportation Investment Fund of 2005; (b) Transit Transportation Investment Fund; (c) Cottonwood Canyons Transportation Investment Fund; (d) Active Transportation Investment Fund; and (e) Commuter Rail Subaccount. (60) The Amusement Ride Safety Restricted Account, as provided in Section 72-16-204. (61) Certain funds received by the Office of the State Engineer for well drilling fines or bonds, as provided in Section 73-3-25. (62) The Water Resources Conservation and Development Fund, as provided in Section 73-23-2. (63) The Violent Crime Clearance Rate Fund created in Section 75E-2-307. (64) Funds collected for indigent defense as provided in Title 75E, Chapter 9, Indigent Defense Commission. (65) Award money under the State Asset Forfeiture Grant Program, as provided under Section 77-11b-403. (66) Funds donated or paid to a juvenile court by private sources, as provided in Subsection 78A-6-203(1)(c). (67) Fees for certificate of admission created under Section 78A-9-102. (68) The Utah Geological Survey Restricted Account created in Section 79-3-403. (69) Revenue for golf user fees at the Wasatch Mountain State Park, Palisades State Park, and Green River State Park, as provided under Section 79-4-403. (70) Certain funds received by the Division of State Parks from the sale or disposal of bison, as provided under Section 79-4-1001. (71) The Electrical Energy Development Investment Fund created in Section 79-6-1105. (72) Certain funds donated to the Division of Child and Family Services, as provided in Section 80-2-404. (73) Funds collected for adoption document access as provided in Sections 81-13-103, 81-13-504, and 81-13-505. Amended by Chapter 379, 2026 General Session

Utah Code § 63J-1-602.2 List of nonlapsing appropriations to programs.

63J-1-602.2. List of nonlapsing appropriations to programs. Appropriations made to the following programs are nonlapsing: (1) The Legislature and the Legislature's committees. (2) The Veterinarian Education Loan Repayment Program created in Section 4-2-902. (3) The Rangeland Improvement Act created in Title 4, Chapter 20, Rangeland Improvement Act. (4) The LeRay McAllister Working Farm and Ranch Account Program created in Title 4, Chapter 46, Part 3, LeRay McAllister Working Farm and Ranch Fund. (5) The Percent-for-Art Program created in Section 9-6-404. (6) The Utah Lake Authority created in Section 11-65-201. (7) Dedicated credits accrued to the Utah Marriage Commission as provided under Subsection 17-66-303(2)(d)(ii). (8) The Wildlife Land and Water Acquisition Program created in Section 23A-6-205. (9) Sanctions collected as dedicated credits from Medicaid providers under Subsection 26B-3-108(7). (10) The primary care grant program created in Section 26B-4-310. (11) The Opiate Overdose Outreach Pilot Program created in Section 26B-4-512. (12) The Utah Health Care Workforce Financial Assistance Program created in Section 26B-4-702. (13) The Rural Physician Loan Repayment Program created in Section 26B-4-703. (14) The Utah Medical Education Council for the: (a) administration of the Utah Medical Education Program created in Section 26B-4-707; (b) provision of medical residency grants described in Section 26B-4-711; and (c) provision of the forensic psychiatric fellowship grant described in Section 26B-4-712. (15) The Division of Services for People with Disabilities, as provided in Section 26B-6-402. (16) The Communication Habits to reduce Adolescent Threats (CHAT) Pilot Program created in Section 26B-7-122. (17) Funds that the Department of Alcoholic Beverage Services retains in accordance with Subsection 32B-2-301(8)(a) or (b). (18) The General Assistance program administered by the Department of Workforce Services, as provided in Section 35A-3-401. (19) The Utah National Guard, created in Title 39A, National Guard and Militia Act. (20) The Search and Rescue Financial Assistance Program, as provided in Section 53-2a-1102. (21) The Emergency Medical Services Grant Program, as provided in Section 53-2d-207. (22) The Motorcycle Rider Education Program, as provided in Section 53-3-905. (23) The State Board of Education, including all appropriations to agencies, line items, and programs under the jurisdiction of the State Board of Education, in accordance with Section 53F-9-103. (24) Innovation grants under Section 53G-10-608, except as provided in Subsection 53G-10-608(3). (25) The Utah Board of Higher Education for teacher preparation programs, as provided in Section 53H-5-402. (26) The Higher Education Research Funding Pilot Program created in Section 53H-8-211. (27) The State Tax Commission for reimbursing counties for deferrals in accordance with Section 59-2-1802.5. (28) The program established by the Division of Facilities Construction and Management under Section 63A-5b-703 under which state agencies receive an appropriation and pay lease payments for the use and occupancy of buildings owned by the Division of Facilities Construction and Management. (29) The Division of Fleet Operations for the purpose of upgrading underground storage tanks under Section 63A-9-401. (30) The Division of Technology Services for technology innovation as provided under Section 63A-16-903. (31) The Division of Human Resource Management user training program, as provided in Section 63A-17-106. (32) The Office of Administrative Rules for publishing, as provided in Section 63G-3-402. (33) The Legal Services and Litigation Program created in Section 63J-1-1005. (34) The Governor's Office of Economic Development to fund the Enterprise Zone Act, as provided in Title 63N, Chapter 2, Part 2, Enterprise Zone Act. (35) The Governor's Office of Economic Development's Rural Employment Expansion Program, as described in Title 63N, Chapter 4, Part 4, Rural Employment Expansion Program. (36) The State Capitol Preservation Board created by Section 63O-2-201. (37) County correctional facility contracting program for state inmates as described in Section 64-13e-103. (38) County correctional facility reimbursement program for state probationary inmates and state parole inmates as described in Section 64-13e-104. (39) Programs for the Jordan River Recreation Area as described in Section 65A-2-8. (40) A public safety answering point's emergency telecommunications service fund, as provided in Section 69-2-301. (41) The Traffic Noise Abatement Program created in Section 72-6-112. (42) The Great Salt Lake Preservation Program created in Title 73, Chapter 34, Great Salt Lake Preservation Program. (43) The Colorado River Authority of Utah, created in Title 73, Chapter 35, Colorado River Authority of Utah Act. (44) Indigent defense as provided in Title 75E, Chapter 9, Indigent Defense Commission. (45) The Judicial Council for compensation for special prosecutors, as provided in Section 77-10a-19. (46) A state rehabilitative employment program, as provided in Section 78A-6-210. (47) The Utah Geological Survey, as provided in Section 79-3-401. (48) The Bonneville Shoreline Trail Program created under Section 79-5-503. (49) The Critical Minerals Council created by Section 79-10-301. (50) Adoption document access as provided in Sections 81-13-103, 81-13-504, and 81-13-505. Amended by Chapter 138, 2026 General Session

Utah Code § 63J-1-603 Nonlapsing authority.

63J-1-603. Nonlapsing authority. (1) As used in this section: (a) (i) "Agency" means each department, commission, board, council, agency, institution, officer, corporation, fund, division, office, committee, authority, laboratory, library, unit, bureau, panel, or other administrative unit of the state. (ii) "Agency" does not include those entities whose unappropriated and unencumbered balances are made nonlapsing by the operation of Subsection 63J-1-601(2). (b) "Appropriation balance" means the unexpended and unencumbered balance of a line item appropriation made by the Legislature to an agency that exists at the end of a fiscal year. (c) "Nonlapsing" means that an agency's appropriation balance is not closed out to the appropriate fund at the end of a fiscal year as required by Section 63J-1-601. (d) "One-time project" means a project or program that can be completed with the appropriation balance and includes such items as employee incentive awards and bonuses, purchase of equipment, and one-time training. (e) "One-time projects list" means: (i) a prioritized list of one-time projects, upon which an agency would like to spend any appropriation balance; and (ii) for each project, the maximum amount the agency is estimating for the project. (f) "Program" means a service provided by an agency to members of the public, other agencies, or to employees of the agency. (2) Notwithstanding the requirements of Section 63J-1-601, an agency may, by following the procedures and requirements of this section, retain and expend any appropriation balance. (3) (a) Each agency that wishes to preserve any part or all of its appropriation balance as nonlapsing shall include a one-time projects list as part of the budget request that it submits to the governor and the Legislature at the annual general session of the Legislature immediately before the end of the fiscal year in which the agency may have an appropriation balance. (b) An agency may not include a proposed expenditure on its one-time projects list if: (i) the expenditure creates a new program; (ii) the expenditure enhances the level of an existing program; or (iii) the expenditure will require a legislative appropriation in the next fiscal year. (c) The governor: (i) may approve some or all of the items from an agency's one-time projects list; and (ii) shall identify and prioritize any approved one-time projects in the budget that the governor submits to the Legislature. (4) The Legislature: (a) may approve some or all of the specific items from an agency's one-time projects list as authorized expenditures of an agency's appropriation balance; (b) shall identify any authorized one-time projects in the appropriate line item appropriation; and (c) may prioritize one-time projects in intent language. Renumbered and Amended by Chapter 183, 2009 General Session

Source: Utah Office of Legislative Research and General Counsel (le.utah.gov)URL: https://le.utah.gov/xcode/Title63J/Chapter1/63J-1-P6.html?v=C63J-1-P6_1800010118000101Fetched: 10/26/2026