17B-1-624. 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 § 17B-1-624, under Part 17B-1-6: Fiscal Procedures for Special Districts.
Utah Code § 17B-1-624