Utah Code 17-36-23. Transfer of unexpended appropriation balance by governing body
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Terms Used In Utah Code 17-36-23
- 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
- Department: means any functional unit within a fund which carries on a specific activity. See Utah Code 17-36-3
- Finance officer: means :(13)(a) the county auditor or the person selected to provide accounting services for the county in accordance with Section 17-19a-205; or(13)(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
- Fund: means an independent fiscal and accounting entity comprised of a sum of money or other resources segregated for a specific purpose or objective. See Utah Code 17-36-3
At the request of the finance officer or upon the governing body’s own motion, the governing body may by resolution transfer any unencumbered or unexpended appropriation balance or part thereof from one department in a fund to another department within the same fund, provided that no appropriation for debt retirement and interest, reduction of deficit, or other appropriation required by law may be reduced below the required minimum.