2011 Utah Code
Title 17 Counties
Chapter 36 Uniform Fiscal Procedures Act for Counties
Section 27 Emergency expenditures -- Deficit.

17-36-27. Emergency expenditures -- Deficit.
(1) If the governing body determines that an emergency exists, such as widespread damage from fire, flood, or earthquake, and that the expenditure of money in excess of the general fund budget is necessary, it may make such expenditures and incur such deficits as reasonably necessary to meet the emergency.
(2) Except to the extent provided for in Title 53, Chapter 2, Part 4, Disaster Recovery Funding Act, the governing body of the county may not expend money in the county's local fund for an emergency, if the county creates a local fund under Title 53, Chapter 2, Part 4, Disaster Recovery Funding Act.