17B-1-619.  Expenditures or encumbrances in excess of appropriations prohibited — Processing claims.

(1)  A special district may not make or incur expenditures or encumbrances in excess of total appropriations in the budget as adopted or as subsequently amended.

Terms Used In Utah Code 17B-1-619

  • Budget: means a plan of financial operations for a fiscal year which embodies estimates of proposed expenditures for given purposes and the proposed means of financing them, and may refer to the budget of a particular fund for which a budget is required by law or it may refer collectively to the budgets for all such funds. See Utah Code 17B-1-601
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Special district: means a limited purpose local government entity, as described in Section 17B-1-103, that operates under, is subject to, and has the powers described in:
(a) this chapter; or
(b) 
(i) this chapter; and
(ii) 
(A) 1;
(B) 2;
(C) 3;
(D) 4;
(E) 5;
(F) 6;
(G) 7;
(H) 8;
(I) 9;
(J) 10; or
(K) 11. See Utah Code 17B-1-102
(2)  An obligation contracted by any officer in excess of total appropriations in the budget is not enforceable against the district.

(3)  No check or warrant to cover a claim against an appropriation may be drawn until the claim has been processed as provided by this part.

Amended by Chapter 15, 2023 General Session