With the historic America 250 celebration on July 4th and Pioneer Day behind us, you might not have realized that July 1st marked another major milestone in Utah: Fiscal New Year’s Day. While July 1st is when the new budget officially takes effect, our team gets the wagon train rolling well in advance. Every May, the Office of the Legislative Fiscal Analyst (LFA) publishes the Budget of the State of Utah (BOTSU)—commonly known as the appropriations report.
Just as early pioneers mapped their routes before heading into uncharted territory, publishing this nearly 600-page guide isn’t just a point of pride—it’s state law. Under UCA 36-12-13 and the Budgetary Procedures Act, LFA is statutorily required to publish a complete ledger of the state’s financial horizon following each session. Publishing BOTSU in May ensures state agencies, local leaders, and the public have a reliable map of our constitutional budget well ahead of the July 1st Fiscal New Year.
Think of BOTSU as our official supply manifest for the journey ahead:
- The Jockey Box (Table 2): Quick access to all state spending details.
- The Lazy Board (Table 7): Where you’ll find revenue projections and income sources resting.
- Under the Sideboard (Table 11): The master view showing how revenue and spending fit together.
- Beneath the Bonnet (Chapters 2–10): Deep dives for each appropriations subcommittee, featuring step-by-step crosswalks that reveal exactly how the budget was built.
As we blaze trails into Fiscal Year 2027, BOTSU equips lawmakers and Utahns alike with the map and tools needed to keep our state financially sound. So wagons ho, Budgeteers! Here’s to a prosperous Fiscal New Year.
Here’s a sneak peek of one of the detailed tables you’ll find in BOTSU that show you how Utah’s budget is built:
