Economic and Community Development Base Budget, the official text

Economic and Community Development Base Budget
2026 GENERAL SESSION
STATE OF UTAH
Chief Sponsor: Calvin R. Musselman
House Sponsor: Christine F. Watkins

LONG TITLE
General Description:
This bill supplements or reduces appropriations otherwise provided for the support and operation of state government for the fiscal year beginning July 1, 2025 and ending June 30, 2026 and appropriates funds for the support and operation of state government for the fiscal year beginning July 1, 2026 and ending June 30, 2027.
Highlighted Provisions:
This bill: provides appropriations for the use and support of certain state agencies;
provides appropriations for other purposes as described;
provides intent language.

Money Appropriated in this Bill: This bill appropriates ($42,581,000) in operating and capital budgets for fiscal year 2026, including: $3,625,000 from General Fund; and ($46,206,000) from various sources as detailed in this bill. This bill appropriates $30,277,600 in expendable funds and accounts for fiscal year 2026, all of which is from the various sources as detailed in this bill. This bill appropriates ($21,208,100) in business-like activities for fiscal year 2026, all of which is from the various sources as detailed in this bill. This bill appropriates ($15,245,900) in restricted fund and account transfers for fiscal year 2026, all of which is from the various sources as detailed in this bill. This bill appropriates $1,821,448,000 in operating and capital budgets for fiscal year 2027, including: $220,827,300 from General Fund; and $27,440,100 from Income Tax Fund; and $1,573,180,600 from various sources as detailed in this bill. This bill appropriates $74,324,800 in expendable funds and accounts for fiscal year 2027, including: $5,492,900 from General Fund; and $68,831,900 from various sources as detailed in this bill. This bill appropriates $393,696,000 in business-like activities for fiscal year 2027, including: $2,250,000 from General Fund; and $391,446,000 from various sources as detailed in this bill. This bill appropriates $47,831,500 in restricted fund and account transfers for fiscal year 2027, including: $46,910,700 from General Fund; and $870,800 from Income Tax Fund; and $50,000 from various sources as detailed in this bill. This bill appropriates $4,710,900 in fiduciary funds for fiscal year 2027, all of which is from the various sources as detailed in this bill. Other Special Clauses: This bill provides a special effective date. Uncodified Material Affected: ENACTS UNCODIFIED MATERIAL

Be it enacted by the Legislature of the state of Utah:
Section 1. FY 2026 Appropriations.
The following sums of money are appropriated for the fiscal year beginning July 1, 2025, and ending June 30, 2026. These are additions to amounts previously appropriated for fiscal year 2026. Subsection 1(a). Operating and Capital Budgets Under the terms and conditions of Title 63J, Chapter 1, Budgetary Procedures Act, the Legislature appropriates the following sums of money from the funds or accounts indicated for the use and support of the government of the state of Utah. ECONOMIC AND COMMUNITY DEVELOPMENT DEPARTMENT OF ALCOHOLIC BEVERAGE SERVICES ITEM 1 Department of Alcoholic Beverage Services - DABS Operations From Beginning Nonlapsing Balances 1,164,600 Executive Director (1,584,700) Stores and Agencies 2,749,300 ITEM 2 Department of Alcoholic Beverage Services - Parents Empowered From Beginning Nonlapsing Balances 32,400 From Closing Nonlapsing Balances (32,400) GOVERNOR'S OFFICE OF ECONOMIC OPPORTUNITY ITEM 3 Governor's Office of Economic Opportunity - Administration From Beginning Nonlapsing Balances 924,400 From Closing Nonlapsing Balances (1,264,400) Administration (340,000) ITEM 4 Governor's Office of Economic Opportunity - Economic Prosperity From Federal Funds, One-time 4,780,700 From Dedicated Credits Revenue, One-time (617,100) From Beginning Nonlapsing Balances 22,278,200 From Closing Nonlapsing Balances (19,491,800) Business Services (389,800) Incentives and Grants 5,612,000 Strategic Initiatives 2,882,900 Systems and Control (1,155,100) ITEM 5 Governor's Office of Economic Opportunity - Office of Tourism From Federal Funds, One-time (337,600) From Dedicated Credits Revenue, One-time (404,900) From General Fund Rest. - Motion Picture Incentive Acct., One-time (58,600) From Beginning Nonlapsing Balances (553,800) From Closing Nonlapsing Balances 1,363,000 Film Commission (300,000) Marketing and Advertising (120,100) Tourism 428,200 ITEM 6 Governor's Office of Economic Opportunity - Pass-Through From General Fund, One-time 100,000 From Federal Funds, One-time (4,000,000) From Beginning Nonlapsing Balances (2,060,100) From Closing Nonlapsing Balances (13,031,800) Pass-Through (20,252,300) Economic Assistance Grants 1,260,400 Under the provisions of Utah Code Annotated Title 63G Chapter 6b, the Legislature intends that the Governor's Office of Economic Opportunity provide a direct award grant of $100,000 to the Senior Financial Aid Advocates Funding in FY 2026 to provide education seminars and meetings with families and individuals regarding available long-term care financial aid programs. ITEM 7 Governor's Office of Economic Opportunity - State Fair Park Authority From Dedicated Credits Revenue, One-time (6,139,000) State Fair Park Authority (6,139,000) DEPARTMENT OF CULTURAL AND COMMUNITY ENGAGEMENT ITEM 8 Department of Cultural and Community Engagement - Administration From Beginning Nonlapsing Balances 1,199,100 From Closing Nonlapsing Balances (766,700) Administrative Services 68,200 Executive Director's Office 77,500 Information Technology 370,300 Utah Multicultural Affairs Office (83,600) Under section 63J-1-603 of the Utah Code, the Legislature intends that up to $350,000 of the General Fund provided by Item 69, Chapter 2, Laws of Utah 2025 for the Department of Cultural and Community Engagement - Administration Division not lapse at the close of Fiscal Year 2026. These funds will be used for operations, small capacity grants for non-profits, and community outreach and reinvestment. Under section 63J-1-603 of the Utah Code, the Legislature intends that up to an additional $1,000,000 of the General Fund provided by Item 69, Chapter 2, Laws of Utah 2025 for the Department of Cultural and Community Engagement - Administration Division not lapse at the close of Fiscal Year 2026. These funds will be used for America 250 and other special projects. Under section 63J-1-603 of the Utah Code, the Legislature intends that up to an additional $1,200,000 of the General Fund provided by Item 69, Chapter 2 Laws of Utah 2025 for the Department of Cultural and Community Engagement - Administration Division not lapse at the close of Fiscal Year 2026. These funds will be used for special projects, building maintenance, community event support, one-time operations, and outreach. Under section 63J-1-603 of the Utah Code, the Legislature intends that up to $625,000 of the General Fund provided by Item 69, Chapter 2, Laws of Utah 2025 for the Department of Cultural and Community Engagement - Administration Division not lapse at the close of Fiscal Year 2026. These funds will be used for IT innovation projects, expand hosting of and access to digital collections within CCE, and development of State History Museum exhibits. ITEM 9 Department of Cultural and Community Engagement - Division of Arts and Museums From Beginning Nonlapsing Balances 685,600 From Closing Nonlapsing Balances (124,400) Administration 621,400 Community Arts Outreach (200,000) Grants to Non-profits 139,800 Under Section 63J-1-603 of the Utah Code, the Legislature intends that up to $200,000 of the General Fund provided by Item 70, Chapter 2, Laws of Utah 2025 for the Department of Cultural and Community Engagement - Division of Arts and Museums not lapse at the close of Fiscal Year 2026. These funds are to be used for administration, conservation, and the purchase of art related to the "Milk Money" project. ITEM 10 Department of Cultural and Community Engagement - Commission on Service and Volunteerism From Beginning Nonlapsing Balances 2,161,400 From Closing Nonlapsing Balances (1,418,500) Commission on Service and Volunteerism 484,100 One Utah Service Fellowship Program 258,800 Under Section 63J-1-603 of the Utah Code, the Legislature intends that up to $3,000,000 of the General Fund and Dedicated Credits provided by Item 71, Chapter 2, Laws of Utah 2025 for the Department of Cultural and Community Engagement - Commission on Service and Volunteerism not lapse at the close of Fiscal Year 2026. These funds will be used for the One Utah Fellowship Program. Under Section 63J-1-603 of the Utah Code, the Legislature intends that up to $1,000,000 of the General Fund and Dedicated Credits provided by Item 71, Chapter 2, Laws of Utah 2025 for the Department of Cultural and Community Engagement - Commission on Service and Volunteerism not lapse at the close of Fiscal Year 2026. These funds will be used for contractual obligations, general operating support, community outreach, and programming. ITEM 11 Department of Cultural and Community Engagement - Indian Affairs From Beginning Nonlapsing Balances 469,900 From Closing Nonlapsing Balances (283,900) Indian Affairs 186,000 Under Section 63J-1-603 of the Utah Code, the Legislature intends that up to $550,000 of the General Fund provided by Item 72, Chapter 2, Laws of Utah 2025 for the Department of Cultural and Community Engagement - Indian Affairs Division not lapse at the close of Fiscal Year 2026. These funds will be spent on community engagement, partnerships, and trainings. Under Section 63J-1-603 of the Utah Code, the Legislature intends that up to $281,000 of the General Fund provided by Item 72, Chapter 2, Laws of Utah 2025 for the Department of Cultural and Community Engagement - Indian Affairs Division not lapse at the close of Fiscal Year 2026. These funds will be spent on a Bears Ears Cultural/Visitor Center. ITEM 12 Department of Cultural and Community Engagement - Pass-Through From Beginning Nonlapsing Balances 97,800 Pass-Through 97,800 ITEM 13 Department of Cultural and Community Engagement - Historical Society From Beginning Nonlapsing Balances 1,639,300 From Closing Nonlapsing Balances (195,300) Administration (100,000) State of Utah Museum 1,544,000 Under section 63J-1-603 of the Utah Code, the Legislature intends that up to an additional $5,600,000 of the General Fund provided by Item 74, Chapter 2, Laws of Utah 2025 for the Department of Cultural and Community Engagement Utah Historical Society not lapse at the close of Fiscal Year 2026. These funds will be used for operations, projects, community outreach, and Museum of Utah construction, opening, and operations. Under section 63J-1-603 of the Utah Code, the Legislature intends that up to $750,000 of the General Fund provided by Item 74, Chapter 2, Laws of Utah 2025 for the Department of Cultural and Community Engagement Utah Historical Society not lapse at the close of Fiscal Year 2026. These funds will be used for operations, projects, and community outreach. ITEM 14 Department of Cultural and Community Engagement - State Library From Beginning Nonlapsing Balances 868,800 From Closing Nonlapsing Balances (1,020,900) Blind and Disabled (34,100) Bookmobile (131,500) Library Development 9,900 Library Resources 3,600 Under Section 63J-1-603 of the Utah Code, the Legislature intends that up to $1,000,000 of the General Fund provided by Item 75, Chapter 2, Laws of Utah 2025 for the Department of Cultural and Community Engagement - Division of State Library not lapse at the close of Fiscal Year 2026. These funds will be used for operations, application maintenance, projects, and community outreach. ITEM 15 Department of Cultural and Community Engagement - Stem Action Center From Beginning Nonlapsing Balances 710,300 From Closing Nonlapsing Balances (117,500) STEM Action Center 100,000 STEM Action Center - Grades 6-8 492,800 Under Section 63J-1-603 of the Utah Code, the Legislature intends that up to $4,000,000 of the General Fund provided by Item 76, Chapter 2, Laws of Utah 2025 for the Department of Cultural and Community Engagement - STEM Action Center Division not lapse at the close of Fiscal Year 2026. These funds will be used for contractual obligations and support. ITEM 16 Department of Cultural and Community Engagement - One Percent for Arts From Beginning Nonlapsing Balances (1,550,300) From Closing Nonlapsing Balances 1,650,300 One Percent for Arts 100,000 Under Sections UCA 63J-1-602.1(2)/UCA 9-6-404(2) of the Utah Code, the Legislature intends that any funds provided by Item 77, Chapter 2, Laws of Utah 2025 for the Department of Cultural and Community Engagement - One Percent for Arts not lapse at the close of Fiscal Year 2026. These funds are to be used for percent for art projects. ITEM 17 Department of Cultural and Community Engagement - Arts Museums Grants Under Section 63J-1-603 of the Utah Code, the Legislature intends that appropriation of General Fund provided by Item 78, Chapter 2, Laws of Utah 2025 for the Department of Cultural and Community Engagement - Arts and Museums Grants line item not lapse at the close of Fiscal Year 2026. These funds will be used for contractual obligations and support for ongoing appropriations to include Hill Aero Space Museum - $100,000, Utah Sports Hall of Fame - $200,000, Utah Humanities - $170,000, and Competitive General Operating grants - $4,102,500 as well as any organization that has been funded one-time funds as a direct Legislative appropriation where there are remaining funds to be spent by the intended organization. ITEM 18 Department of Cultural and Community Engagement - Capital Facilities Grants From General Fund, One-time 3,125,000 From Industrial Assistance Account, One-time (500,000) From Beginning Nonlapsing Balances (1,000,000) Pass Through Grants 1,625,000 Under Section 63J-1-603 of the Utah Code, the Legislature intends that appropriation of General Fund provided by Item 79, Chapter 2, Laws of Utah 2025 for the Department of Cultural and Community Engagement - Arts and Museums Grants line item not lapse at the close of Fiscal Year 2026. These funds will be used for contractual obligations and support for one-time appropriations to include Holy Trinity Cathedral - $1.000,000 as well as any organization that has been funded one-time funds as a direct Legislative appropriation where there are remaining funds to be spent by the intended organization. ITEM 19 Department of Cultural and Community Engagement - Heritage Events Grants From General Fund, One-time 400,000 From Beginning Nonlapsing Balances (400,000) Under Section 63J-1-603 of the Utah Code, the Legislature intends that appropriation of General Fund provided by Item 80, Chapter 2, Laws of Utah 2025 for the Department of Cultural and Community Engagement - Arts and Museums Grants line item not lapse at the close of Fiscal Year 2026. These funds will be used for contractual obligations and support for ongoing appropriations to include America's Freedom Festival - $100,000, Days of 47 Rodeo - $200,000, Ogden Pioneer Days Miss Rodeo/Cowboy Hall of Fame - $150,000, Warriors Over the Wasatch/Hill AFB Show - $200,000 and one-time Utah Symphony/Utah Opera AM250 Tour - $600,000 as well as any organization that has been funded one-time funds as a direct Legislative appropriation where there are remaining funds to be spent by the intended organization. ITEM 20 Department of Cultural and Community Engagement - Pete Suazo Athletics Commission From Beginning Nonlapsing Balances 181,700 From Closing Nonlapsing Balances (144,200) Pete Suazo Athletics Commission 37,500 Under section 63J-1-603 of the Utah Code, the Legislature intends that up to an additional $300,000 of the General Fund provided by Item 81, Chapter 2, Laws of Utah 2025 for the Department of Cultural and Community Engagement - Pete Suazo Commission not lapse at the close of Fiscal Year 2026. These funds will be used for operations, projects, and community outreach. ITEM 21 Department of Cultural and Community Engagement - State Historic Preservation Office From Beginning Nonlapsing Balances 783,300 From Closing Nonlapsing Balances (292,900) Administration 321,600 Public Archaeology 68,600 Main Street Program 83,600 Cemeteries 16,600 Under Section 63J-1-603 of the Utah Code, the Legislature intends that up to $500,000 of the General Fund provided by Item 82, Chapter 2, Laws of Utah 2025 for the Department of Cultural and Community Engagement - State Historic Preservation Office not lapse at the close of Fiscal Year 2026. These funds will be used for operations, projects, contractual services, time limited positions, and supplies related to the human remains program. Under Section 63J-1-603 of the Utah Code, the Legislature intends that up to $725,000 of the General Fund provided by Item 82, Chapter 2, Laws of Utah 2025 for the Department of Cultural and Community Engagement - State Historic Preservation Office not lapse at the close of Fiscal Year 2026. These funds will be used for operations, application maintenance, projects, community outreach, contractual services, time limited positions, and supplies. ITEM 22 Department of Cultural and Community Engagement - Archaeological and Historic Sites Grants From Beginning Nonlapsing Balances 60,600 Archaeological and Historic Sites Grants 60,600 DEPARTMENT OF WORKFORCE SERVICES ITEM 23 Department of Workforce Services - Administration From Closing Nonlapsing Balances (200,000) Administrative Support (200,000) ITEM 24 Department of Workforce Services - General Assistance From Beginning Nonlapsing Balances 1,700,100 From Closing Nonlapsing Balances (1,500,000) General Assistance 200,100 ITEM 25 Department of Workforce Services - Housing and Community Development From Beginning Nonlapsing Balances 4,265,700 From Closing Nonlapsing Balances (6,278,900) Community Development 257,700 Community Development Administration 54,100 Community Services 264,600 Housing Development (2,603,800) Weatherization Assistance 14,200 ITEM 26 Department of Workforce Services - Operations and Policy From Beginning Nonlapsing Balances 1,124,100 From Closing Nonlapsing Balances (1,200,000) Eligibility Services (161,900) Workforce Development 86,000 ITEM 27 Department of Workforce Services - State Office of Rehabilitation From Beginning Nonlapsing Balances 1,414,000 From Closing Nonlapsing Balances (3,980,000) Executive Director (230,200) Rehabilitation Services (2,335,800) ITEM 28 Department of Workforce Services - Unemployment Insurance From Closing Nonlapsing Balances (616,400) Unemployment Insurance Administration (616,400) ITEM 29 Department of Workforce Services - Office of Homeless Services From Beginning Nonlapsing Balances 37,696,300 From Closing Nonlapsing Balances (63,876,200) Homeless Services (26,179,900) Subsection 1(b). Expendable Funds and Accounts The Legislature has reviewed the following expendable funds. The Legislature authorizes the State Division of Finance to transfer amounts between funds and accounts as indicated. Outlays and expenditures from the funds or accounts to which the money is transferred may be made without further legislative action, in accordance with statutory provisions relating to the funds or accounts. ECONOMIC AND COMMUNITY DEVELOPMENT DEPARTMENT OF CULTURAL AND COMMUNITY ENGAGEMENT ITEM 30 Department of Cultural and Community Engagement - History Donation Fund From Dedicated Credits Revenue, One-time (5,200,000) From Interest Income, One-time (160,000) From Beginning Fund Balance (3,967,000) From Closing Fund Balance 9,077,000 History Donation Fund (250,000) ITEM 31 Department of Cultural and Community Engagement - State Arts Endowment Fund From Beginning Fund Balance 83,200 From Closing Fund Balance (83,000) State Arts Endowment Fund 200 ITEM 32 Department of Cultural and Community Engagement - State Library Donation Fund From Beginning Fund Balance 1,300 From Closing Fund Balance (1,300) ITEM 33 Department of Cultural and Community Engagement - Heritage and Arts Foundation Fund From Beginning Fund Balance 9,534,400 From Closing Fund Balance (3,220,200) Heritage and Arts Foundation Fund 6,314,200 DEPARTMENT OF WORKFORCE SERVICES ITEM 34 Department of Workforce Services - Individuals with Visual Impairment Fund From Beginning Fund Balance 19,300 From Closing Fund Balance (19,300) ITEM 35 Department of Workforce Services - Individuals with Visual Impairment Vendor Fund From Beginning Fund Balance 33,400 From Closing Fund Balance (45,000) Individuals with Visual Disabilities Vendor Fund (11,600) ITEM 36 Department of Workforce Services - Navajo Revitalization Fund From Beginning Fund Balance 561,800 From Closing Fund Balance (598,500) Navajo Revitalization Fund (36,700) ITEM 37 Department of Workforce Services - Permanent Community Impact Bonus Fund From Beginning Fund Balance (5,503,900) From Closing Fund Balance 5,963,900 Permanent Community Impact Bonus Fund 460,000 ITEM 38 Department of Workforce Services - Permanent Community Impact Fund From Beginning Fund Balance (5,231,900) From Closing Fund Balance 24,191,900 Permanent Community Impact Fund 18,960,000 ITEM 39 Department of Workforce Services - Qualified Emergency Food Agencies Fund From Beginning Fund Balance 93,700 From Closing Fund Balance (100,600) Emergency Food Agencies Fund (6,900) ITEM 40 Department of Workforce Services - Uintah Basin Revitalization Fund From Beginning Fund Balance (5,430,800) From Closing Fund Balance 13,158,400 Uintah Basin Revitalization Fund 7,727,600 ITEM 41 Department of Workforce Services - Utah Community Center for the Deaf Fund From Beginning Fund Balance (4,500) From Closing Fund Balance 9,700 Utah Community Center for the Deaf Fund 5,200 ITEM 42 Department of Workforce Services - Olene Walker Low Income Housing From Beginning Fund Balance 20,696,400 From Closing Fund Balance (23,629,200) Olene Walker Low Income Housing (2,932,800) ITEM 43 Department of Workforce Services - Workforce Initiatives Fund From Beginning Fund Balance 8,306,100 From Closing Fund Balance (8,257,700) Workforce Initiatives Fund 48,400 Subsection 1(c). Business-like Activities The Legislature has reviewed the following proprietary funds. Under the terms and conditions of Utah Code 63J-1-410, for any included Internal Service Fund, the Legislature approves budgets, full-time permanent positions, and capital acquisition amounts as indicated, and appropriates to the funds, as indicated, estimated revenue from rates, fees, and other charges. The Legislature authorizes the State Division of Finance to transfer amounts between funds and accounts as indicated. ECONOMIC AND COMMUNITY DEVELOPMENT DEPARTMENT OF ALCOHOLIC BEVERAGE SERVICES ITEM 44 Department of Alcoholic Beverage Services - State Store Land Acquisition Fund From Beginning Fund Balance 7,512,500 From Closing Fund Balance (37,144,400) State Store Land Acquisition Fund (29,631,900) GOVERNOR'S OFFICE OF ECONOMIC OPPORTUNITY ITEM 45 Governor's Office of Economic Opportunity - Rural Opportunity Fund From Beginning Fund Balance 20,088,900 From Closing Fund Balance (22,250,000) Rural Opportunity Fund (2,161,100) ITEM 46 Governor's Office of Economic Opportunity - State Small Business Credit Initiative Program Fund From Beginning Fund Balance 25,573,300 From Closing Fund Balance (25,774,800) State Small Business Credit Initiative Program Fund (201,500) DEPARTMENT OF WORKFORCE SERVICES ITEM 47 Department of Workforce Services - Economic Revitalization and Investment Fund From Beginning Fund Balance (96,800) From Closing Fund Balance 97,300 Economic Revitalization and Investment Fund 500 ITEM 48 Department of Workforce Services - Unemployment Compensation Fund From Beginning Fund Balance 174,579,600 From Closing Fund Balance (163,793,700) Unemployment Compensation Fund 10,785,900 Subsection 1(d). Restricted Fund and Account Transfers The Legislature authorizes the State Division of Finance to transfer the following amounts between the following funds or accounts as indicated. Expenditures and outlays from the funds to which the money is transferred must be authorized by an appropriation. ECONOMIC AND COMMUNITY DEVELOPMENT ITEM 49 General Fund Restricted - Industrial Assistance Account From Beginning Fund Balance (12,735,900) Industrial Assistance Account (12,735,900) ITEM 50 General Fund Restricted - Native American Repatriation Restricted Account From Beginning Fund Balance (100,000) From Closing Fund Balance 90,000 Native American Repatriation Restricted Account (10,000) ITEM 51 General Fund Restricted - Pamela Atkinson Homeless Account From Revenue Transfers, One-time (2,500,000) Pamela Atkinson Homeless Account (2,500,000) Subsection 1(e). Fiduciary Funds The Legislature has reviewed proposed revenues, expenditures, fund balances, and changes in fund balances for the following fiduciary funds. ECONOMIC AND COMMUNITY DEVELOPMENT GOVERNOR'S OFFICE OF ECONOMIC OPPORTUNITY ITEM 52 Governor's Office of Economic Opportunity - Transient Room Tax Fund From Beginning Fund Balance 35,300 From Closing Fund Balance (35,300)

Section 2. FY 2027 Appropriations.
The following sums of money are appropriated for the fiscal year beginning July 1, 2026, and ending June 30, 2027. These are additions to amounts previously appropriated for fiscal year 2027. Subsection 2(a). Operating and Capital Budgets Under the terms and conditions of Title 63J, Chapter 1, Budgetary Procedures Act, the Legislature appropriates the following sums of money from the funds or accounts indicated for the use and support of the government of the state of Utah. ECONOMIC AND COMMUNITY DEVELOPMENT DEPARTMENT OF ALCOHOLIC BEVERAGE SERVICES ITEM 53 Department of Alcoholic Beverage Services - DABS Operations From Liquor Control Fund 98,744,000 Administration 2,266,000 Executive Director 18,310,300 Operations 5,450,000 Stores and Agencies 65,593,600 Warehouse and Distribution 7,124,100 In accordance with UCA 63J-1-903, the Legislature intends that the Department of Alcoholic Beverage Services report on the following DABS Operations line item performance measures for FY 2027: 1. Liquor payments processed within 30 days of invoices received (Target = 97%); 2. On Premise Licensee Audits Conducted (Target = 85%); 3. Percentage of Net Profits to Sales (Target = 15%); and 4. Supply chain in stock (Target = 97%). ITEM 54 Department of Alcoholic Beverage Services - Parents Empowered From General Fund Restricted - Underage Drinking Prevention Media and Education Campaign Restricted Account 3,474,400 From Beginning Nonlapsing Balances 32,400 Parents Empowered 3,506,800 In accordance with UCA 63J-1-903, the Legislature intends that the Department of Alcoholic Beverage Services report on the following Parents Empowered line item performance measures for FY 2027: 1. "Parents Empowered" Ad Awareness (Target = 60%); 2. Ad awareness of the dangers of underage drinking and prevention tips (Target = 70%); and 3. Percentage of students who used alcohol during their lifetime (Target = 16%). GOVERNOR'S OFFICE OF ECONOMIC OPPORTUNITY ITEM 55 Governor's Office of Economic Opportunity - Administration From General Fund 2,861,800 From Beginning Nonlapsing Balances 2,035,900 From Closing Nonlapsing Balances (2,339,500) Administration 2,558,200 In accordance with UCA 63J-1-903, the Legislature intends that the Governor's Office of Economic Opportunity report on the following Administration line item performance measures for FY 2027: 1. Contract processing efficiency (Target = 95%); 2. Finance processing (Target = 75%); and 3. Public and Community Relations (Target = 10%). ITEM 56 Governor's Office of Economic Opportunity - Economic Prosperity From General Fund 16,858,100 From Income Tax Fund 24,262,400 From Federal Funds 791,200 From Dedicated Credits Revenue 317,700 From General Fund Restricted - Cannabinoid Proceeds Restricted Account 50,000 From Rural Opportunity Fund 2,250,000 From Beginning Nonlapsing Balances 19,784,000 From Closing Nonlapsing Balances (7,083,900) Business Services 2,582,000 Incentives and Grants 2,061,400 Strategic Initiatives 48,546,500 Systems and Control 4,039,600 In accordance with UCA 63J-1-903, the Legislature intends that the Governor's Office of Economic Opportunity report on the following Economic Prosperity line item performance measures for FY 2027: 1. Business Services (Target = 4%); 2. Compliance (Target = 50%); and 3. Corporate Recruitment (Target = 2%). ITEM 57 Governor's Office of Economic Opportunity - Office of Tourism From General Fund 5,301,600 From Transportation Fund 118,000 From Federal Funds 1,563,400 From Dedicated Credits Revenue 256,000 From General Fund Rest. - Motion Picture Incentive Acct. 1,420,500 From General Fund Restricted - Tourism Marketing Performance 18,290,500 From Beginning Nonlapsing Balances 5,355,800 From Closing Nonlapsing Balances (5,413,100) Film Commission 2,408,800 Marketing and Advertising 18,170,500 Tourism 6,313,400 In accordance with UCA 63J-1-903, the Legislature intends that the Governor's Office of Economic Opportunity report on the following Office of Tourism line item performance measure for FY 2027: Revenue Growth Over 3% or Consumer Price Index - Whichever Baseline Is Higher (Target = 3%). ITEM 58 Governor's Office of Economic Opportunity - Pass-Through From General Fund 9,945,700 From Beginning Nonlapsing Balances 23,357,000 From Closing Nonlapsing Balances (13,502,700) Pass-Through 15,100,000 Economic Assistance Grants 4,700,000 Under the provisions of Utah Code Annotated Title 63G Chapter 6b, the Legislature intends that the Governor's Office of Economic Opportunity provide a direct award grant of $700,000 to the Senior Financial Aid Advocates Funding in FY 2027 to provide education seminars and meetings with families and individuals regarding available long-term care financial aid programs. Under the provisions of Utah Code Annotated Title 63G Chapter 6b, the Legislature intends that the Governor's Office of Economic Opportunity provide a direct award grant of $300,000 to the Northern Economic Alliance in FY 2027 to promote and market economic vitality through high-quality job growth and increased capital investment. In accordance with UCA 63J-1-903, the Legislature intends that the Governor's Office of Economic Opportunity report on the following Pass-Through line item performance measures for FY 2027: 1. Assessment (Target = 100%); 2. Contract processing efficiency (Target = 95%); and 3. Finance processing (Target = 75%). ITEM 59 Governor's Office of Economic Opportunity - Inland Port Authority From General Fund 3,183,200 Inland Port Authority 3,183,200 In accordance with UCA 63J-1-903, the Legislature intends that the Governor's Office of Economic Opportunity report on the following Inland Port Authority line item performance measures for FY 2027: 1. Business Development (Target = 24); 2. Communications (Target = 95%); and 3. Finance Budget (Target = 75%). ITEM 60 Governor's Office of Economic Opportunity - Point of the Mountain Authority From General Fund 1,750,300 Point of the Mountain Authority 1,750,300 ITEM 61 Governor's Office of Economic Opportunity - World Trade Center Utah From General Fund 1,662,500 World Trade Center Utah 1,662,500 ITEM 62 Governor's Office of Economic Opportunity - Utah Sports Commission From General Fund 5,430,000 From General Fund Restricted - Tourism Marketing Performance 2,032,300 Utah Sports Commission 7,462,300 Under the provisions of Utah Code Annotated Title 63G Chapter 6b, the Legislature intends that the Utah Sports Commission provide passthrough funds to provide a direct award grant of $45,000 to the Utah Championship in FY 2027 for operational support for the Korn Ferry Tour. Under the provisions of Utah Code Annotated Title 63G Chapter 6b, the Legislature intends that the Utah Sports Commission provide passthrough funds to provide a direct award grant of $150,000 to the Run Elite Program in FY 2027 to assist in the development of Utah's Olympic Level Talent and program support. Under the provisions of Utah Code Annotated Title 63G Chapter 6b, the Legislature intends that the Utah Sports Commission provide passthrough funds to provide a direct award grant of $125,000 to the Rocky Mountain Golden Gloves in FY 2027 to enhance Utah's economy and quality of life through the attraction, promotion, and development of national and international sports. ITEM 63 Governor's Office of Economic Opportunity - Utah Fairpark Area Investment and Redevelopment District From General Fund 2,000,000 From General Fund Restricted - Outdoor Adventure Infrastructure Restricted Account 4,300,000 Utah Fairpark Area Investment and Restoration District 6,300,000 ITEM 64 Governor's Office of Economic Opportunity - State Fair Park Authority From General Fund 325,100 State Fair Park Authority 325,100 In accordance with UCA 63J-1-903, the Legislature intends that the Governor's Office of Economic Opportunity report on the following State Fair Park Authority line item performance measures for FY 2027: 1. Fairpark Net Revenue (Target = 5%); 2. State Fair Attendance (Target = 274,100); and 3. Utah State Fair New Revenue (Target = $150,000). DEPARTMENT OF CULTURAL AND COMMUNITY ENGAGEMENT ITEM 65 Department of Cultural and Community Engagement - Administration From General Fund 5,599,300 From Dedicated Credits Revenue 55,800 From Beginning Nonlapsing Balances 1,380,100 From Closing Nonlapsing Balances (1,088,500) Administrative Services 2,933,800 Executive Director's Office 884,200 Information Technology 1,289,400 Utah Multicultural Affairs Office 839,300 In accordance with UCA 63J-1-903, the Legislature intends that the Department of Cultural and Community Engagement report on the following Administration line item performance measures for FY 2027: 1. Increase in Youth Engagement (Target = 1,450); 2. Number of leadership engagements with CCE-wide division staff (Target = 25); 3. Percentage of CCE employees who report feeling supported by CCE leadership (Target = 90%); and 4. Programing Availability to Vulnerable Student Population (Target = 78%). ITEM 66 Department of Cultural and Community Engagement - Division of Arts and Museums From General Fund 4,308,300 From Federal Funds 1,335,300 From Dedicated Credits Revenue 139,800 From Revenue Transfers 5,300 From Beginning Nonlapsing Balances 124,400 From Closing Nonlapsing Balances (74,400) Administration 897,100 Community Arts Outreach 2,814,900 Grants to Non-profits 1,796,600 Museum Services 330,100 In accordance with UCA 63J-1-903, the Legislature intends that the Department of Cultural and Community Engagement report on the following Division of Arts and Museums line item performance measures for FY 2027: 1. Counties Served by Traveling Art Exhibit (Target = 69%); 2. Grant Funding to Counties (Target = 27); 3. Number of Activity Locations Provided by UAM Grantees (Target = 210); and 4. Training and Development in Cultural Sector (Target = 2,500). ITEM 67 Department of Cultural and Community Engagement - Commission on Service and Volunteerism From General Fund 2,250,700 From Federal Funds 8,144,900 From Dedicated Credits Revenue 440,800 From Revenue Transfers 50,300 From Beginning Nonlapsing Balances 1,418,500 From Closing Nonlapsing Balances (287,300) Commission on Service and Volunteerism 9,778,500 One Utah Service Fellowship Program 2,239,400 In accordance with UCA 63J-1-903, the Legislature intends that the Department of Cultural and Community Engagement report on the following Commission on Service and Volunteerism line item performance measures for FY 2027: 1. AmeriCorps Program Staff Assessment (Target = 80%) and 2. Number of council members that show an increase in skills (Target = 85%). ITEM 68 Department of Cultural and Community Engagement - Indian Affairs From General Fund 590,600 From Dedicated Credits Revenue 78,300 From General Fund Restricted - Native American Repatriation 61,200 From Revenue Transfers 10,200 From Beginning Nonlapsing Balances 400,000 Indian Affairs 1,140,300 In accordance with UCA 63J-1-903, the Legislature intends that the Department of Cultural and Community Engagement report on the following Indian Affairs line item performance measures for FY 2027: 1. Measure of Attendees in Youth Track of the Governor's Native American Summit (Target = 30%); 2. Measure of state agencies with liaisons participating in Indian affairs (Target = 70%); and 3. Measure of Tribes Visited Personally by State of Utah (Target = 80%). ITEM 69 Department of Cultural and Community Engagement - Historical Society From General Fund 8,062,200 From Dedicated Credits Revenue 1,807,400 From Beginning Nonlapsing Balances 1,218,500 From Closing Nonlapsing Balances (427,500) Administration 1,055,700 Library and Collections 2,167,100 Public History, Communication and Information 996,600 State of Utah Museum 6,441,200 In accordance with UCA 63J-1-903, the Legislature intends that the Department of Cultural and Community Engagement report on the following Historical Society line item performance measure for FY 2027: Percentage of State History Collection Prepared to Be Moved (Target = 33%). ITEM 70 Department of Cultural and Community Engagement - State Library From General Fund 4,317,200 From Federal Funds 2,918,700 From Dedicated Credits Revenue 2,171,900 From Revenue Transfers 3,400 From Beginning Nonlapsing Balances 1,020,900 From Closing Nonlapsing Balances (1,061,200) Administration 1,255,100 Blind and Disabled 2,110,000 Bookmobile 1,016,500 Library Development 2,234,100 Library Resources 2,755,200 In accordance with UCA 63J-1-903, the Legislature intends that the Department of Cultural and Community Engagement report on the following State Library line item performance measures for FY 2027: 1. Number of Checkouts of Online Materials (Target = 3,404,811); 2. Number of In-person and Online Training Hours for Librarians (Target = 8,000); 3. Total Blind and Print Disabled Circulation Annually (Target = 305,500); 4. Total Bookmobile Circulation Annually (Target = 445,000); and 5. Total Usage of Products via Utah's Online Public Library (Target = 314,945). ITEM 71 Department of Cultural and Community Engagement - Stem Action Center From General Fund 10,844,900 From Federal Funds 3,700 From Dedicated Credits Revenue 68,100 From Beginning Nonlapsing Balances 117,500 From Closing Nonlapsing Balances (17,500) STEM Action Center 1,910,100 STEM Action Center - Grades 6-8 9,106,600 In accordance with UCA 63J-1-903, the Legislature intends that the Department of Cultural and Community Engagement report on the following Stem Action Center line item performance measures for FY 2027: 1. Number of Events With Engagement of Corporate Partners (Target = 50); 2. Percent of communities off the Wasatch Front served by STEM in Motion Kits (Target = 40%); 3. Percentage of Grants and Dollars Awarded off the Wasatch Front (Target = 40%); and 4. Providing Mentoring to Support Improved Math Outcomes for Students (Target = 10%). ITEM 72 Department of Cultural and Community Engagement - One Percent for Arts From Revenue Transfers 2,000,300 From Pass-through 100 From Beginning Nonlapsing Balances 3,848,600 From Closing Nonlapsing Balances (4,686,200) One Percent for Arts 1,162,800 In accordance with UCA 63J-1-903, the Legislature intends that the Department of Cultural and Community Engagement report on the following One Percent for Arts line item performance measures for FY 2027: 1. Inspection Rate of Public Art Collection (Target = 15%) and 2. Number of Utah Artists Engaged in Professional Development Opportunities (Target = 7%). ITEM 73 Department of Cultural and Community Engagement - Arts Museums Grants From General Fund 4,597,500 Pass Through Grants 495,000 Competitive Grants 4,102,500 Under the provisions of Utah Code Annotated Title 63G Chapter 6b, the Legislature intends that the Utah Department of Cultural and Community Engagement provide a direct award grant of $200,000 to Warriors Over the Wasatch in FY 2027 for operational support for the Hill AFB Air Show to facilitate logistic items as well as performers and travel accommodations for a successful event. Under the provisions of Utah Code Annotated Title 63G Chapter 6b, the Legislature intends that the Utah Department of Cultural and Community Engagement provide a direct award grant of $125,000 to Hill Aero Space Museum in FY 2027 for support with general operating costs associated with the museum. ITEM 74 Department of Cultural and Community Engagement - Heritage Events Grants From General Fund 650,000 Pass Through Grants 650,000 Under the provisions of Utah Code Annotated Title 63G Chapter 6b, the Legislature intends that the Utah Department of Cultural and Community Engagement provide a direct award grant of $200,000 to Days of 47 Rodeo in FY 2027 for operational support for a statewide pioneer heritage celebration event to include camps, a parade, and five days of rodeo activities. Under the provisions of Utah Code Annotated Title 63G Chapter 6b, the Legislature intends that the Utah Department of Cultural and Community Engagement provide a direct award grant of $150,000 to Miss Rodeo Utah/Cowboy Hall of Fame in FY 2027 for increasing rodeo participation, elevating Miss Rodeo Utah's profile, and recognizing those who uphold Utah's western heritage. Under the provisions of Utah Code Annotated Title 63G Chapter 6b, the Legislature intends that the Utah Department of Cultural and Community Engagement provide a direct award grant of $100,000 to America's Freedom Festival in Provo in FY 2027 for Hope of America educational opportunities for 5th grade students across the state. ITEM 75 Department of Cultural and Community Engagement - Pete Suazo Athletics Commission From General Fund 205,300 From Dedicated Credits Revenue 154,700 From Beginning Nonlapsing Balances 144,200 From Closing Nonlapsing Balances (106,000) Pete Suazo Athletics Commission 398,200 In accordance with UCA 63J-1-903, the Legislature intends that the Department of Cultural and Community Engagement report on the following Pete Suazo Athletics Commission line item performance measures for FY 2027: 1. Number of High Profile Events (Target = 1); 2. Percent Licensed (Target = 90%); and 3. Revenue Increase (Target = 12%). ITEM 76 Department of Cultural and Community Engagement - State Historic Preservation Office From General Fund 1,964,400 From Federal Funds 2,635,600 From Dedicated Credits Revenue 201,600 From Beginning Nonlapsing Balances 292,900 From Closing Nonlapsing Balances (81,200) Administration 3,820,900 Public Archaeology 574,000 Main Street Program 469,200 Cemeteries 149,200 In accordance with UCA 63J-1-903, the Legislature intends that the Department of Cultural and Community Engagement report on the following State Historic Preservation Office line item performance measures for FY 2027: 1. Cultural Compliance Review Rate (Target = 95%); 2. Dollars of Utah Cultural Stewardship and Public Outreach donated time and mileage exceeds the cost of two state-funded FTEs per year. (Target = $210,000); and 3. Pass through of federal grant funds to local communities for historic preservation purposes (Target = 10%). DEPARTMENT OF WORKFORCE SERVICES ITEM 77 Department of Workforce Services - Community Development Capital Budget From Permanent Community Impact Loan Fund 93,060,000 Community Impact Board 93,060,000 ITEM 78 Department of Workforce Services - General Assistance From General Fund 4,397,300 From Revenue Transfers 250,500 From Beginning Nonlapsing Balances 1,500,000 From Closing Nonlapsing Balances (1,300,000) General Assistance 4,847,800 In accordance with UCA 63J-1-903, the Legislature intends that the Department of Workforce Services report on the following General Assistance line item performance measures for FY 2027: 1. General Assistance - Average monthly customers served (Target = 730); 2. Internal review compliance accuracy (Target = 95%); and 3. Positive Closure Rate (SSI Achievement or Close With Earnings) (Target = 65%). ITEM 79 Department of Workforce Services - Housing and Community Development From General Fund 2,211,700 From Federal Funds 66,454,700 From Dedicated Credits Revenue 916,700 From Expendable Receipts 1,296,900 From Economic Revitalization Investment Fund 500 From Navajo Revitalization Fund 64,300 From Olene Walker Housing Loan Fund 209,100 From OWHLF Multi-Family Hous Preserv Revolv Loan 5,500 From OWHTF-Low Income Housing 609,000 From Permanent Community Impact Loan Fund 778,100 From Permanent Community Impact Bonus Fund 592,600 From Qualified Emergency Food Agencies Fund 70,300 From Shared Equity Revolving Loan Fund 60,300 From Rural Single-Family Home Loan 80,300 From Revenue Transfers 642,000 From Uintah Basin Revitalization Fund 49,900 From Beginning Nonlapsing Balances 6,278,900 From Closing Nonlapsing Balances (3,678,900) Community Development 10,866,000 Community Development Administration 1,466,700 Community Services 6,368,500 HEAT 33,573,000 Housing Development 9,462,600 Weatherization Assistance 14,905,100 In accordance with UCA 63J-1-903, the Legislature intends that the Department of Workforce Services report on the following Housing and Community Development line item performance measures for FY 2027: 1. Affordable housing units funded from Olene Walker and Private Activity Bonds (Target = 2,200); 2. Number of Unique Low Income Households Assisted by Installing Permanent Energy Conservation Measures (Target = 347); and 3. Utilities Assistance for Low-income Households - Unique number of eligible households assisted with home energy costs (Target = 26,000). ITEM 80 Department of Workforce Services - Nutrition Assistance - SNAP From Federal Funds 593,483,100 Nutrition Assistance - SNAP 593,483,100 In accordance with UCA 63J-1-903, the Legislature intends that the Department of Workforce Services report on the following Nutrition Assistance - SNAP line item performance measures for FY 2027: 1. Percentage of cases where a decision of eligibility was made within 30 calendar days (Target = 95%); 2. SNAP - Accuracy of paid benefits (Target = 97%); and 3. SNAP Calendar Days to Decision from Application Submission to Eligibility Decision (Target = 12). ITEM 81 Department of Workforce Services - Operations and Policy From General Fund 57,830,200 From Income Tax Fund 3,177,700 From Federal Funds 342,019,400 From Dedicated Credits Revenue 234,000 From Expendable Receipts 2,460,000 From Workforce Initiatives Fund 2,849,000 From Education Savings Incentive Restricted Account 875,300 From Gen. Fund Rest. - Homeless Housing Reform Rest. Acct 173,900 From General Fund Restricted - Homeless Shelter Cities Mitigation Restricted Account 40,400 From Medicaid ACA Fund 3,794,900 From Navajo Revitalization Fund 8,100 From Olene Walker Housing Loan Fund 15,400 From OWHTF-Low Income Housing 71,300 From Permanent Community Impact Loan Fund 164,700 From Permanent Community Impact Bonus Fund 120,900 From Qualified Emergency Food Agencies Fund 10,500 From Shared Equity Revolving Loan Fund 1,000 From General Fund Restricted - School Readiness Account 6,161,300 From Rural Single-Family Home Loan 1,000 From Revenue Transfers 58,798,400 From Uintah Basin Revitalization Fund 5,000 From Beginning Nonlapsing Balances 1,200,000 Child Care Assistance 102,514,900 Eligibility Services 98,182,100 Facilities and Pass-Through 9,371,000 Information Technology 54,793,600 Nutrition Assistance 103,100 Other Assistance 396,900 Temporary Assistance for Needy Families 79,446,100 Trade Adjustment Act Assistance 1,720,100 Workforce Development 124,820,200 Workforce Investment Act Assistance 5,194,300 Workforce Research and Analysis 3,470,100 In accordance with UCA 63J-1-903, the Legislature intends that the Department of Workforce Services report on the following Operations and Policy line item performance measures for FY 2027: 1. Child Care Case Eligibility Determined within 30 Days (Target = 95%); 2. Eligibility Average Call Wait Time (in minutes) (Target = 18); 3. Eligibility Days to Decision (Target = 15); 4. Eligibility Services - Internal review compliance accuracy (Target = 95%); 5. Internal Review Medical Compliance Accuracy (Target = 95%); 6. Labor Exchange - Total job placements (Target = 30,000); 7. RCA (Refugee Cash Assistance) Recipients - Positive Closure Rate per Calendar Month (Target = 78%); 8. TANF Recipients - Positive closure rate per calendar month (Target = 78%); 9. WIOA Adult Entered Employment Rate (Target = 62%); and 10. WIOA Dislocated Workers Entered Employment Rate (Target = 83%). ITEM 82 Department of Workforce Services - Special Service Districts From General Fund Restricted - Mineral Lease 3,015,800 Special Service Districts 3,015,800 In accordance with UCA 63J-1-903, the Legislature intends that the Department of Workforce Services report on the following Special Service Districts line item performance measure for FY 2027: The Total Percentage of Pass Through of Funds to Qualifying Special Service Districts in Counties of the 5th, 6th, and 7th Class (completed Quarterly) (Target = 100%). ITEM 83 Department of Workforce Services - Office of Homeless Services From General Fund 31,734,600 From Federal Funds 8,193,500 From Dedicated Credits Revenue 19,700 From Expendable Receipts 500 From Gen. Fund Rest. - Pamela Atkinson Homeless Account 5,024,200 From Gen. Fund Rest. - Homeless Housing Reform Rest. Acct 12,937,500 From General Fund Restricted - Homeless Shelter Cities Mitigation Restricted Account 17,949,500 From Revenue Transfers 25,100 From Beginning Nonlapsing Balances 63,876,200 From Closing Nonlapsing Balances (22,979,300) Homeless Services 116,781,500 In accordance with UCA 63J-1-903, the Legislature intends that the Department of Workforce Services report on the following Office of Homeless Services line item performance measures for FY 2027: 1. First Time Homeless Persons (Target = 6%); 2. Homeless Jobs and Income (Target = 10%); 3. Homeless Persons (Target = -8%); 4. Length of Homelessness (Target = -10%); 5. Persons Returning to Homelessness (Target = -10%); and 6. Successful Housing Placement (Target = 93%). Subsection 2(b). Expendable Funds and Accounts The Legislature has reviewed the following expendable funds. The Legislature authorizes the State Division of Finance to transfer amounts between funds and accounts as indicated. Outlays and expenditures from the funds or accounts to which the money is transferred may be made without further legislative action, in accordance with statutory provisions relating to the funds or accounts. ECONOMIC AND COMMUNITY DEVELOPMENT DEPARTMENT OF CULTURAL AND COMMUNITY ENGAGEMENT ITEM 84 Department of Cultural and Community Engagement - History Donation Fund From Dedicated Credits Revenue 200,000 From Beginning Fund Balance 542,800 From Closing Fund Balance (492,800) History Donation Fund 250,000 ITEM 85 Department of Cultural and Community Engagement - State Arts Endowment Fund From Interest Income 32,500 From Beginning Fund Balance 556,500 From Closing Fund Balance (556,500) State Arts Endowment Fund 32,500 ITEM 86 Department of Cultural and Community Engagement - State Library Donation Fund From Interest Income 48,400 From Beginning Fund Balance 1,365,200 From Closing Fund Balance (1,413,600) ITEM 87 Department of Cultural and Community Engagement - Heritage and Arts Foundation Fund From Dedicated Credits Revenue 2,302,300 From Revenue Transfers 500,400 From Beginning Fund Balance 10,377,700 From Closing Fund Balance (7,214,100) Heritage and Arts Foundation Fund 5,966,300 DEPARTMENT OF WORKFORCE SERVICES ITEM 88 Department of Workforce Services - Individuals with Visual Impairment Fund From Dedicated Credits Revenue 45,700 From Interest Income 18,500 From Beginning Fund Balance 1,377,200 From Closing Fund Balance (1,341,400) Individuals with Visual Impairment Fund 100,000 In accordance with UCA 63J-1-903, the Legislature intends that the Department of Workforce Services report on the following Individuals with Visual Impairment Fund line item performance measures for FY 2027: 1. Grantees will maintain or increase the number of individuals served (Target = 165); 2. Grantees will maintain or increase the number of services provided (Target = 906); and 3. Number of Individuals Provided Low-vision Services (Target = 2,400). ITEM 89 Department of Workforce Services - Individuals with Visual Impairment Vendor Fund From Trust and Agency Funds 163,800 From Beginning Fund Balance 351,500 From Closing Fund Balance (376,800) Individuals with Visual Disabilities Vendor Fund 138,500 In accordance with UCA 63J-1-903, the Legislature intends that the Department of Workforce Services report on the following Individuals with Visual Impairment Vendor Fund line item performance measures for FY 2027: 1. Business Enterprise Program Will Establish New Business Locations in Government And/or Private Businesses to Provide Additional Employment Opportunities (Target = 4); 2. Number of business locations receiving equipment repairs and/or maintenance will meet or exceed previous year's total (Target = 32); and 3. Number of business locations receiving upgraded equipment purchased by fund will meet or exceed previous year's total (Target = 12). ITEM 90 Department of Workforce Services - Intermountain Weatherization Training Fund In accordance with UCA 63J-1-903, the Legislature intends that the Department of Workforce Services report on the following Intermountain Weatherization Training Fund line item performance measures for FY 2027: 1. Excluding contractors, the total number of weatherization assistance program individuals trained (Target = 400) and 2. Number of private contractors trained each year (Target = 3). ITEM 91 Department of Workforce Services - Navajo Revitalization Fund From Dedicated Credits Revenue 115,800 From Interest Income 150,000 From Other Financing Sources 1,000,000 From Beginning Fund Balance 9,400,000 From Closing Fund Balance (9,069,500) Navajo Revitalization Fund 1,596,300 In accordance with UCA 63J-1-903, the Legislature intends that the Department of Workforce Services report on the following Navajo Revitalization Fund line item performance measure for FY 2027: Financial Support for Navajo Reservation Revitalization - Allocate Funds (Target = 100%). ITEM 92 Department of Workforce Services - Permanent Community Impact Bonus Fund From Interest Income 8,802,100 From Gen. Fund Rest. - Land Exchange Distribution Account 100 From General Fund Restricted - Mineral Bonus 8,342,200 From Beginning Fund Balance 487,996,900 From Closing Fund Balance (504,341,300) Permanent Community Impact Bonus Fund 800,000 ITEM 93 Department of Workforce Services - Permanent Community Impact Fund From Dedicated Credits Revenue 1,200,000 From Interest Income 4,275,000 From General Fund Restricted - Mineral Lease 25,467,900 From Gen. Fund Rest. - Land Exchange Distribution Account 11,500 From Beginning Fund Balance 276,228,000 From Closing Fund Balance (268,182,400) Permanent Community Impact Fund 39,000,000 In accordance with UCA 63J-1-903, the Legislature intends that the Department of Workforce Services report on the following Permanent Community Impact Fund line item performance measures for FY 2027: 1. Maintain a minimum ratio of loan-to-grant fundings for CIB projects (Target = 45); 2. New receipts invested in communities annually (Target = 100%); and 3. The Community Impact Board Funds the Regional Planning Program and Community Development Specialists, Who Provide Technical Assistance, Prepare Tools, Guides, and Resources to Ensure Communities Meet Compliance With Land Use Planning Regulations (Target = 24). ITEM 94 Department of Workforce Services - Qualified Emergency Food Agencies Fund From Designated Sales Tax 540,000 From Revenue Transfers 375,000 From Beginning Fund Balance 383,600 From Closing Fund Balance (390,600) Emergency Food Agencies Fund 908,000 In accordance with UCA 63J-1-903, the Legislature intends that the Department of Workforce Services report on the following Qualified Emergency Food Agencies Fund line item performance measures for FY 2027: 1. Percent of QEFAF program funds obligated to QEFAF agencies (Target = 100%) and 2. The number of households served by QEFAF agencies (Target = 11,000). ITEM 95 Department of Workforce Services - Uintah Basin Revitalization Fund From Dedicated Credits Revenue 220,000 From Interest Income 200,000 From Other Financing Sources 7,000,000 From Beginning Fund Balance 20,609,900 From Closing Fund Balance (15,150,900) Uintah Basin Revitalization Fund 12,879,000 In accordance with UCA 63J-1-903, the Legislature intends that the Department of Workforce Services report on the following Uintah Basin Revitalization Fund line item performance measure for FY 2027: Financial Support for Uintah Basin Revitalization - Allocate Funds (Target = 100%). ITEM 96 Department of Workforce Services - Utah Community Center for the Deaf Fund From Dedicated Credits Revenue 5,000 From Interest Income 2,000 From Beginning Fund Balance 8,200 From Closing Fund Balance (6,000) Utah Community Center for the Deaf Fund 9,200 In accordance with UCA 63J-1-903, the Legislature intends that the Department of Workforce Services report on the following Utah Community Center for the Deaf Fund line item performance measure for FY 2027: Increase the number of individuals accessing interpreter certification exams (Target = 25). ITEM 97 Department of Workforce Services - Olene Walker Low Income Housing From General Fund 5,492,900 From Federal Funds 7,450,000 From Dedicated Credits Revenue 20,000 From Interest Income 3,080,000 From Beginning Fund Balance 288,832,700 From Closing Fund Balance (295,955,600) Olene Walker Low Income Housing 8,920,000 In accordance with UCA 63J-1-903, the Legislature intends that the Department of Workforce Services report on the following Olene Walker Low Income Housing line item performance measures for FY 2027: 1. Housing units preserved or created (Target = 175); 2. Ratio of Other Funds to Olene Walker Housing Loan Fund for All Projects (Target = 15); and 3. Rural housing units created (Target = 15). ITEM 98 Department of Workforce Services - Workforce Initiatives Fund From Beginning Fund Balance 25,619,200 From Closing Fund Balance (21,894,200) Workforce Initiatives Fund 3,725,000 Subsection 2(c). Business-like Activities The Legislature has reviewed the following proprietary funds. Under the terms and conditions of Utah Code 63J-1-410, for any included Internal Service Fund, the Legislature approves budgets, full-time permanent positions, and capital acquisition amounts as indicated, and appropriates to the funds, as indicated, estimated revenue from rates, fees, and other charges. The Legislature authorizes the State Division of Finance to transfer amounts between funds and accounts as indicated. ECONOMIC AND COMMUNITY DEVELOPMENT DEPARTMENT OF ALCOHOLIC BEVERAGE SERVICES ITEM 99 Department of Alcoholic Beverage Services - State Store Land Acquisition Fund From Beginning Fund Balance 42,144,400 From Closing Fund Balance (22,144,400) State Store Land Acquisition Fund 20,000,000 GOVERNOR'S OFFICE OF ECONOMIC OPPORTUNITY ITEM 100 Governor's Office of Economic Opportunity - Rural Opportunity Fund From General Fund 2,250,000 From Beginning Fund Balance 22,250,000 From Closing Fund Balance (24,500,000) ITEM 101 Governor's Office of Economic Opportunity - State Small Business Credit Initiative Program Fund From Dedicated Credits Revenue 1,090,000 From Interest Income 157,500 From Beginning Fund Balance 25,774,800 From Closing Fund Balance (13,802,300) State Small Business Credit Initiative Program Fund 13,220,000 DEPARTMENT OF WORKFORCE SERVICES ITEM 102 Department of Workforce Services - Economic Revitalization and Investment Fund From Interest Income 100,000 From Beginning Fund Balance 2,181,300 From Closing Fund Balance (2,280,300) Economic Revitalization and Investment Fund 1,000 ITEM 103 Department of Workforce Services - Unemployment Compensation Fund From Federal Funds 1,850,000 From Dedicated Credits Revenue 18,557,800 From Trust and Agency Funds 205,579,400 From Beginning Fund Balance 1,185,958,300 From Closing Fund Balance (1,051,470,500) Unemployment Compensation Fund 360,475,000 In accordance with UCA 63J-1-903, the Legislature intends that the Department of Workforce Services report on the following Unemployment Compensation Fund line item performance measures for FY 2027: 1. Contributory Employers Unemployment Insurance Contributions Due Paid Timely in the Latest Calendar Year (paid by the Employer Before the Last Day of the Month That Follows Each Calendar Quarter End) (Target = 95%); 2. Maintain the average high cost multiple, a nationally recognized solvency measure, greater than 1 for the Unemployment Insurance Trust Fund balance (Target = 1); and 3. Unemployment Insurance Trust Fund Balance Is Greater Than the Minimum Adequate Reserve Amount and Less Than the Maximum Adequate Reserve Amount (Conditions Met = 1) (Target = 1). Subsection 2(d). Restricted Fund and Account Transfers The Legislature authorizes the State Division of Finance to transfer the following amounts between the following funds or accounts as indicated. Expenditures and outlays from the funds to which the money is transferred must be authorized by an appropriation. ECONOMIC AND COMMUNITY DEVELOPMENT ITEM 104 General Fund Restricted - Motion Picture Incentive Account From General Fund 1,420,500 Motion Picture Incentive Account 1,420,500 ITEM 105 General Fund Restricted - Tourism Marketing Performance Account From General Fund 20,322,800 Tourism Marketing Performance Account 20,322,800 In accordance with UCA 63J-1-903, the Legislature intends that the Governor's Office of Economic Opportunity report on the following General Fund Restricted - Tourism Marketing Performance Account line item performance measure for FY 2027: Tourism SUCCESS Metric (Target = 20%). ITEM 106 General Fund Restricted - Homeless Shelter Cities Mitigation Restricted Account From General Fund 7,500,000 Homeless Shelter Cities Mitigation Restricted Account 7,500,000 ITEM 107 General Fund Restricted - Pamela Atkinson Homeless Account From General Fund 1,817,400 Pamela Atkinson Homeless Account 1,817,400 ITEM 108 General Fund Restricted - Homeless to Housing Reform Restricted Account From General Fund 12,850,000 Homeless to Housing Reform Restricted Account 12,850,000 ITEM 109 General Fund Restricted - School Readiness Restricted Account From General Fund 3,000,000 From Beginning Fund Balance 219,300 From Closing Fund Balance (169,300) School Readiness Restricted Account 3,050,000 ITEM 110 Income Tax Fund Restricted - Education Savings Incentive Restricted Account From Income Tax Fund 870,800 From Beginning Fund Balance 675,500 From Closing Fund Balance (675,500) Education Savings Incentive Restricted Account 870,800 Subsection 2(e). Fiduciary Funds The Legislature has reviewed proposed revenues, expenditures, fund balances, and changes in fund balances for the following fiduciary funds. ECONOMIC AND COMMUNITY DEVELOPMENT GOVERNOR'S OFFICE OF ECONOMIC OPPORTUNITY ITEM 111 Governor's Office of Economic Opportunity - Transient Room Tax Fund From Revenue Transfers 4,710,900 From Beginning Fund Balance 286,000 From Closing Fund Balance (286,000) Transient Room Tax Fund 4,710,900

Section 3. FY 2027 Appropriations.
The following sums of money are appropriated for the fiscal year beginning July 1, 2026, and ending June 30, 2027. These are additions to amounts previously appropriated for fiscal year 2027. Subsection 3(a). Operating and Capital Budgets Under the terms and conditions of Title 63J, Chapter 1, Budgetary Procedures Act, the Legislature appropriates the following sums of money from the funds or accounts indicated for the use and support of the government of the state of Utah. ECONOMIC AND COMMUNITY DEVELOPMENT DEPARTMENT OF WORKFORCE SERVICES ITEM 112 Department of Workforce Services - Administration From General Fund 5,379,100 From Federal Funds 13,055,700 From Dedicated Credits Revenue 132,800 From Expendable Receipts 134,200 From Workforce Initiatives Fund 71,100 From Education Savings Incentive Restricted Account 32,100 From Gen. Fund Rest. - Homeless Housing Reform Rest. Acct 100,400 From General Fund Restricted - Homeless Shelter Cities Mitigation Restricted Account 20,300 From Medicaid ACA Fund 1,300 From Navajo Revitalization Fund 5,500 From Olene Walker Housing Loan Fund 11,100 From OWHTF-Low Income Housing 41,000 From Permanent Community Impact Loan Fund 100,300 From Permanent Community Impact Bonus Fund 71,800 From Qualified Emergency Food Agencies Fund 6,900 From Shared Equity Revolving Loan Fund 1,000 From General Fund Restricted - School Readiness Account 18,900 From Rural Single-Family Home Loan 1,000 From Revenue Transfers 4,223,700 From Uintah Basin Revitalization Fund 4,000 From Beginning Nonlapsing Balances 200,000 Administrative Support 14,363,300 Communications 1,809,500 Executive Director's Office 2,317,400 Human Resources 2,886,500 Internal Audit 2,235,500 In accordance with UCA 63J-1-903, the Legislature intends that the Department of Workforce Services report on the following Administration line item performance measures for FY 2027: 1. Percent of DWS Facilities for Which an Annual Facilities Risk Assessment Is Completed Using the Division of Risk Management Guidelines and Checklist (Target = 98%); 2. Percent of DWS programs/systems that have reviewed, planned for, or mitigated identified risks (Target = 100%); and 3. Provide accurate and timely department-wide fiscal administration as measured by audit findings or responses (Target = 0). ITEM 113 Department of Workforce Services - Operations and Policy From Federal Funds 8,485,600 Refugee Assistance 8,485,600 ITEM 114 Department of Workforce Services - State Office of Rehabilitation From General Fund 25,381,500 From Federal Funds 60,603,600 From Expendable Receipts 594,500 From Dedicated Credits Revenue 215,000 From Workforce Initiatives Fund 1,500 From Education Savings Incentive Restricted Account 1,000 From Gen. Fund Rest. - Homeless Housing Reform Rest. Acct 500 From General Fund Restricted - Homeless Shelter Cities Mitigation Restricted Account 200 From Medicaid ACA Fund 200 From Navajo Revitalization Fund 500 From Olene Walker Housing Loan Fund 500 From OWHTF-Low Income Housing 1,000 From Permanent Community Impact Loan Fund 1,300 From Permanent Community Impact Bonus Fund 1,000 From Qualified Emergency Food Agencies Fund 500 From Shared Equity Revolving Loan Fund 1,000 From General Fund Restricted - School Readiness Account 400 From Rural Single-Family Home Loan 1,000 From Revenue Transfers 67,500 From Uintah Basin Revitalization Fund 500 From Beginning Nonlapsing Balances 10,830,000 From Closing Nonlapsing Balances (8,709,100) Blind and Visually Impaired 4,621,200 Deaf and Hard of Hearing 3,869,100 Disability Determination 19,215,800 Executive Director 962,200 Rehabilitation Services 60,325,800 In accordance with UCA 63J-1-903, the Legislature intends that the Department of Workforce Services report on the following State Office of Rehabilitation line item performance measures for FY 2027: 1. Deaf and Hard of Hearing - Total number of individuals served with DSDHH programs (Target = 5,000); 2. Vocational Rehabilitation - Maintain or Increase Successful Rehabilitation Closure Rate (Target = 55%); and 3. Vocational Rehabilitation - Percentage of All VR Clients Receiving Services Who Are Eligible or Potentially Eligible Youth (ages 14-24) (Target = 41%). ITEM 115 Department of Workforce Services - Unemployment Insurance From General Fund 1,184,200 From Federal Funds 31,648,000 From Dedicated Credits Revenue 791,500 From Expendable Receipts 37,000 From Workforce Initiatives Fund 845,500 From Education Savings Incentive Restricted Account 2,000 From Gen. Fund Rest. - Homeless Housing Reform Rest. Acct 2,000 From General Fund Restricted - Homeless Shelter Cities Mitigation Restricted Account 2,000 From Medicaid ACA Fund 100 From Navajo Revitalization Fund 500 From Olene Walker Housing Loan Fund 1,000 From OWHTF-Low Income Housing 2,000 From Permanent Community Impact Loan Fund 4,500 From Permanent Community Impact Bonus Fund 3,300 From Qualified Emergency Food Agencies Fund 500 From Shared Equity Revolving Loan Fund 1,000 From General Fund Restricted - School Readiness Account 1,200 From Rural Single-Family Home Loan 1,000 From Revenue Transfers 141,200 From Uintah Basin Revitalization Fund 500 From Beginning Nonlapsing Balances 616,400 Adjudication 6,312,900 Unemployment Insurance Administration 28,972,500 In accordance with UCA 63J-1-903, the Legislature intends that the Department of Workforce Services report on the following Unemployment Insurance line item performance measures for FY 2027: 1. Average Duration on Unemployment Insurance (Target = 1); 2. Percentage of Employers Registered With the Department Within 90 Days of Employers First Reporting Employee Wages for the Latest Calendar Year (Target = 98.5%); 3. Percentage of Unemployment Insurance Benefits First Payments Made Within 14 Calendar Days for the Latest Calendar Year (Target = 95%); and 4. Percentage of Unemployment Insurance Separation Determinations for the Latest Calendar Year That Meet Quality Standards as Outlined and Defined by the USDOL (Target = 95%).

Section 4. Effective Date.
(1) Except as provided in Subsection (2), this bill takes effect July 1, 2026.
(2) The actions affecting Section 1 (Effective upon governor's approval) take effect: (a) except as provided in Subsection (2)(b), May 6, 2026; or
(b) if approved by two-thirds of all members elected to each house: (i) upon approval by the governor;
(ii) without the governor's signature, the day following the constitutional time limit of Utah Constitution, Article VII, Section 8; or
(iii) in the case of a veto, the date of veto override.

1-30-26 4:02 PM