OCR Text |
Show General Fund Appropriations Account for Quarter of Outlay Although nearly 90 per cent of all specific legislative appropriations appro-priations in Utah are made from the state general fund, such general gen-eral fund appropriations account for only about one fourth of all state appropriations. Moreover, the relative importance of the general fund has been declining during recent years. These facts were noted by Utah Foundation, the private governmental research organization organiza-tion in an analysis of the state general fund. The Foundation report explains ex-plains that a substantial part of state spending in Utah is made by means of statutory formulas and open-end appropriations. In addition, present budgetary procedures pro-cedures in Utah permit agencies to spend fees, Federal aid receipts, re-ceipts, and other collections without with-out additional legislative authorizations. author-izations. Another factor hampering sound fiscal management in Utah, according to the Foundation Founda-tion report, is the large number of separate funds established for state accounting purposes. As of January 1, 1962, the Foundation Founda-tion counted 189 separate funds for cash control purposes. Since each of these funds is a distinct legal and fiscal entity, it is exceedingly ex-ceedingly difficult to secure an accurate and understandable picture pic-ture of the state's overall financial finan-cial condition. Even more serious, according to the Foundation analysts, is that the restrictions and limitations limita-tions contained in the various funds create rigidity in budgeting budget-ing and administration. Because of these factors, some state functions func-tions and activities in Utah flourish, flour-ish, while other activities may be inadequately financed. The study notes that after the sales tax was placed in the general gen-eral fund by the 1955 Utah Legislature, Legis-lature, the state general fund accounted ac-counted for approximately 30 per cent of all Utah revenue. This percentage has steadily declined, and by 1961 the general fund was responsible for only about 24 per cent of total state revenue in Utah. According to the Foundation report, the sales tax is responsible respon-sible for nearly 70 per cent of general fund revenue, but only about one sixth of all state revenue re-venue in Utah. During the current cur-rent 1961-63 biennium, it is expected ex-pected that general fund revenue will total $98.6 million, of which $68.4 million is expected to come from the sales tax. The sales tax also will provide an estimated esti-mated $10.5 million for the uniform uni-form school fund during the biennium. A marked change in the allocation alloca-tion of general fund revenue has occurred in Utah during the past decade. The Foundation study shows that higher education now receives over 30 per cent of available avail-able general fund, revenue, compared com-pared with only 23 per cent ten years ago. Welfare, on the other hand, received 19 per cent of total general fund appropriations in 1961-63, compared with more than 30 per cent in 1951-53. |