Utah Code 10-6-124. Transfer of appropriation balance between accounts — Excess expenditure within departments
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Terms Used In Utah Code 10-6-124
- Budget: means a plan of financial operations for a fiscal period which embodies estimates of proposed expenditures for given purposes and the proposed means of financing them. See Utah Code 10-6-106
- Budget officer: means the city auditor in a city of the first and second class, the mayor or some person appointed by the mayor with the approval of the city council in a city of the third, fourth, or fifth class, the mayor in the council-mayor optional form of government, or the person designated by the charter in a charter city. See Utah Code 10-6-106
- Budget period: means the fiscal period for which a budget is prepared. See Utah Code 10-6-106
- Department: means any functional unit within a fund that carries on a specific activity, such as a fire or police department within a city general fund. See Utah Code 10-6-106
With the consent of the budget officer, or the approval in charter cities as required by charter, the head of any department may transfer any unencumbered or unexpended appropriation balance or any portion thereof from one expenditure account to another within the department during the budget period, or an excess expenditure of one or more line items may be permitted by any department head with the consent of the budget officer, or his equivalent in charter cities, provided the total of all excess expenditures or encumbrances do not exceed total unused appropriations within the department at the close of the budget period.
Amended by Chapter 300, 1999 General Session