2011 Utah Code
Title 17B Limited Purpose Local Government Entities - Local Districts
Chapter 1 Provisions Applicable to All Local Districts
Section 642 Approval of district expenditures.

17B-1-642. Approval of district expenditures.
(1) The board of trustees of each local district shall approve all expenditures of the district except as otherwise provided in this section.
(2) The board of trustees may authorize the district manager or other official approved by the board to act as the financial officer for the purpose of approving:
(a) payroll checks, if the checks are prepared in accordance with a schedule approved by the board; and
(b) routine expenditures, such as utility bills, payroll-related expenses, supplies, and materials.
(3) Notwithstanding Subsection (2), the board of trustees shall, at least quarterly, review all expenditures authorized by the financial officer.
(4) The board of trustees shall set a maximum sum over which all purchases may not be made without the board's approval.