10-6-121 - Departmental expenditures -- Encumbrances -- Purchase order. - Utah Statutes

10-6-121. Departmental expenditures -- Encumbrances -- Purchase order.
(1) The budget officer shall require all expenditures by any department to conform withthe departmental budget.
(2) No appropriation may be encumbered and no expenditure may be made against anydepartmental appropriation unless there is sufficient unencumbered balance in the department'sappropriation, except in cases of emergency as provided by this chapter.
(3) All encumbrances reported as outstanding as of the fiscal period end shall besupported by a purchase order issued on or before the last day of the fiscal period and approvedby the mayor in the council-mayor optional form of government or the governing body or itsdelegate in other cities, as provided under this chapter.

Amended by Chapter 300, 1999 General Session