11-13-522. Lapse of appropriations -- Exceptions.
All unexpended or unencumbered appropriations, except capital projects fund appropriations, lapse at the end of the budget year to the respective fund balance.
Lapse of appropriations -- Exceptions.
Utah Code § 11-13-522, under Part 11-13-5: Fiscal Procedures for Interlocal Entities.
Utah Code § 11-13-522