Utah Code Title 17. Counties § 17-36-22. Transfer of unexpended appropriation balance by department

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

(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.