Utah Code § 11-52-103: Developing and publishing a contingency plan.

A political subdivision that, during a fiscal year of the political subdivision, receives federal funds or federal receipts that comprise 10% or more of the political subdivision's annual budget shall, before the beginning of the next fiscal year:

(1) develop a contingency plan explaining how the political subdivision will operate in the event that the total amount of federal funds and federal receipts that it receives are reduced by 5% or more, but by less than 25%, in the next fiscal year;

(2) develop a contingency plan explaining how the political subdivision will operate in the event that the total amount of federal funds and federal receipts that it receives are reduced by 25% or more in the next fiscal year;

(3) submit a copy of the contingency plan to the state auditor; and

(4) publish the contingency plan on the political subdivision's website, if the political subdivision maintains a website.