Utah § 17-63-403 Transfer of unexpended appropriation balance by department -- Transfer of unexpended appropriation balance by governing body.

Utah Statutes

§ 17-63-403 — Transfer of unexpended appropriation balance by department -- Transfer of unexpended appropriation balance by governing body.

Utah § 17-63-403

Title 17Counties

Ch. 17-63Fiscal Authority and Processes

Part 17-63-4Budget Modifications

This text of Utah § 17-63-403 (Transfer of unexpended appropriation balance by department -- Transfer of unexpended appropriation balance by governing body.) is published on Counsel Stack Legal Research, covering Utah primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Utah Code Ann. § 17-63-403 (2026).

Text

(1)After review by the finance officer and in accordance with budgetary and fiscal policies or ordinances adopted by the county legislative body, any county department may:

(1)(a) transfer any unencumbered or unexpended appropriation balance or any part from one expenditure account to another within the department during the budget year; or

(1)(b) incur an excess expenditure of one or more line items.

(2)A transfer or expenditure under Subsection (1) may not occur if the transfer or expenditure would cause the total of all excess expenditures or encumbrances to exceed the total unused appropriation within the department at the close of the budget period.

(3)Except as provided in Subsection (4), upon the request of the finance officer or upon the governing body's own motion, the governin

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(1) After review by the finance officer and in accordance with budgetary and fiscal policies or ordinances adopted by the county legislative body, any county department may:
(1)(a) transfer any unencumbered or unexpended appropriation balance or any part from one expenditure account to another within the department during the budget year; or
(1)(b) incur an excess expenditure of one or more line items.
(2) A transfer or expenditure under Subsection (1) may not occur if the transfer or expenditure would cause the total of all excess expenditures or encumbrances to exceed the total unused appropriation within the department at the close of the budget period.
(3) Except as provided in Subsection (4), upon the request of the finance officer or upon the governing body's own motion, the governing body may by resolution transfer any unencumbered or unexpended appropriation balance, or part of any unencumbered or unexpended appropriation balance, from one county department in a fund to another county department within the same fund.
(4) No appropriation for debt retirement and interest, reduction of deficit, or other appropriation required by law may be reduced below the required minimum.