Utah Code Title 17B. Limited Purpose Local Government Entities--Special Districts § 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.