Utah Code 17B-1-624. Lapse of appropriations — Exceptions
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Terms Used In Utah Code 17B-1-624
- 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
- Fund: has the meaning given under generally accepted accounting principles as reflected in the Uniform Accounting Manual for Special Districts. See Utah Code 17B-1-601
- Fund balance: has the meaning given under generally accepted accounting principles as reflected in the Uniform Accounting Manual for Special Districts. See Utah Code 17B-1-601
All unexpended or unencumbered appropriations, except capital projects fund appropriations, lapse at the end of the budget year to the respective fund balance.
Renumbered and Amended by Chapter 329, 2007 General Session