Utah Code 10-6-121. Departmental expenditures — Encumbrances — Purchase order
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(1) The budget officer shall require all expenditures by any department to conform with the departmental budget.
Terms Used In Utah Code 10-6-121
- 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 by the governing body for a specific purpose. See Utah Code 10-6-106
- 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
- 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
- Fiscal period: means the annual or biennial period for accounting for fiscal operations in each city. See Utah Code 10-6-106
- Governing body: means a city council, or city commission, as the case may be, but the authority to make any appointment to any position created by this chapter is vested in the mayor in the council-mayor optional form of government. See Utah Code 10-6-106
(2) No appropriation may be encumbered and no expenditure may be made against any departmental appropriation unless there is sufficient unencumbered balance in the department’s appropriation, except in cases of emergency as provided by this chapter.
(3) All encumbrances reported as outstanding as of the fiscal period end shall be supported by a purchase order issued on or before the last day of the fiscal period and approved by the mayor in the council-mayor optional form of government or the governing body or its delegate in other cities, as provided under this chapter.