There is a newer version of the Utah Code
2015 Utah Code
Title 17 - Counties
Chapter 36 - Uniform Fiscal Procedures Act for Counties
Section 19 - Encumbrance system.
UT Code § 17-36-19 (2015) What's This?
17-36-19. Encumbrance system. Each county shall use an encumbrance system or other budgetary controls to ensure that no expenditure is made for any item of an appropriation unless there is a sufficient unencumbered balance in the appropriation and available funds, except in cases of an emergency as hereinafter provided in Section 17-36-27.
Amended by Chapter 73, 1983 General Session
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