2011 Utah Code
Title 17B Limited Purpose Local Government Entities - Local Districts
Chapter 1 Provisions Applicable to All Local Districts
Section 613 Appropriations not to exceed estimated expendable revenue -- Determination of revenue -- Appropriations for existing deficits.

17B-1-613. Appropriations not to exceed estimated expendable revenue -- Determination of revenue -- Appropriations for existing deficits.
(1) The board of trustees of a local district may not make any appropriation in the final budget of any fund in excess of the estimated expendable revenue for the budget year of the fund.
(2) In determining the estimated expendable revenue of the general fund for the budget year there is included as an appropriation from the fund balance that portion of the fund balance at the close of the last completed fiscal year, not previously included in the budget of the current year, that exceeds the amount permitted in Section 17B-1-612.
(3) (a) There is included as an item of appropriation in each fund for any budget year any existing deficit created in accordance with Section 17B-1-623 as of the close of the last completed fiscal year, not previously included in the budget of the current year, to the extent of at least 5% of the total revenue of the fund in its last completed fiscal year.
(b) If the total amount of the deficit is less than 5% of the total revenue in the last completed fiscal year, the entire amount of the deficit shall be included.
(c) The entire amount of any deficit which results from activities other than those described in Section 17B-1-623 shall be included as an item of appropriation in each fund for any budget year not previously included in the budget of the current year.