Utah Code § 34-20a-6

Whenever wages, rates of pay, or any other matter requiring appropriation of money by any city, town, or county are included as a matter of collective bargaining conducted under this chapter, it is the obligation of the bargaining representative to serve written notice of request for collective bargaining on the corporate authorities at least 120 days before the last day on which funds can be appropriated to cover the contract period which is the subject of collective bargaining.