Utah Code § 63J-1-205

Revenue volatility report
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(1) Beginning in 2011 and continuing every three years after 2011, the Legislative Fiscal Analyst
and the Governor's Office of Planning and Budget shall submit a joint revenue volatility report to
the Executive Appropriations Committee prior to the committee's December meeting.
(2) The Legislative Fiscal Analyst and the Governor's Office of Planning and Budget shall ensure
that the report:
(a) discusses the tax base and the tax revenue volatility of the revenue streams that provide the
source of funding for the state budget;
(b) considers federal funding included in the state budget and any projected changes in the
amount or value of federal funding;
(c) identifies the balances in the General Fund Budget Reserve Account and the Income Tax
Fund Budget Reserve Account;
(d) analyzes the adequacy of the balances in the General Fund Budget Reserve Account and the
Income Tax Fund Budget Reserve Account in relation to the volatility of the revenue streams
and the risk of a reduction in the amount or value of federal funding;
(e) recommends changes to the deposit amounts or transfer limits established in Sections

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