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.
Utah Code § 10-6-124
Transfer of appropriation balance between accounts -- Excess expenditure within departments
Known as the Uniform Fiscal Procedures Act
The act spans §§ 10–10 (96 sections).
Amended by Chapter 300, 1999 General Session
Official source: Utah State Legislature. Reproduced from public-domain Utah statutes; confirm against the official source for the current text. Not legal advice.