(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:

Terms Used In Utah Code 17-36-22

  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • Appropriation: means an allocation of money for a specific purpose. See Utah Code 17-36-3
  • Budget: means a plan for financial operations for a fiscal period, embodying estimates for proposed expenditures for given purposes and the means of financing the expenditures. See Utah Code 17-36-3
  • Budget period: means the fiscal period for which a budget is prepared. See Utah Code 17-36-3
  • Department: means any functional unit within a fund which carries on a specific activity. See Utah Code 17-36-3
  • Finance officer: means :
(a) the county auditor or the person selected to provide accounting services for the county in accordance with Section 17-19a-205; or
(b) notwithstanding Subsection (13)(a), for the purposes of preparing a tentative budget in a county operating under a county executive-council form of county government, the county executive. See Utah Code 17-36-3
  • Legislative: when used to describe the powers, duties, or functions of a county commission or council, refers to:
    (a) the power and duty to enact ordinances, levy taxes, and establish budgets; and
    (b) those powers, duties, and functions that, under constitutional and statutory provisions and through long usage and accepted practice and custom at the federal and state level, have come to be regarded as belonging to the legislative branch of government. See Utah Code 17-50-101
    (a)  transfer any unencumbered or unexpended appropriation balance or any part from one expenditure account to another within the department during the budget year; or

    (b)  incur an excess expenditure of one or more line items.

    • (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.

    Amended by Chapter 288, 2022 General Session

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