2011 Utah Code
Title 17 Counties
Chapter 36 Uniform Fiscal Procedures Act for Counties
Section 23 Transfer of unexpended appropriation balance by governing body.

17-36-23. Transfer of unexpended appropriation balance by governing body.
At the request of the budget officer or upon its 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.