Fund expenditures -- Budget officer's duties.

Utah Code § 17B-1-617, under Part 17B-1-6: Fiscal Procedures for Special Districts.

Utah Code § 17B-1-617

17B-1-617. Fund expenditures -- Budget officer's duties.

(1) The budget officer of each special district shall require all expenditures within each fund to conform with the fund budget.

(2) No appropriation may be encumbered and no expenditure may be made against any fund appropriation unless there is sufficient unencumbered balance in the fund's appropriation, except in cases of emergency as provided in Section. 17B-1-623