Utah Code § 17B-1-619

Expenditures or encumbrances in excess of appropriations prohibited --
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Processing claims.
(1) A special district may not make or incur expenditures or encumbrances in excess of total
appropriations in the budget as adopted or as subsequently amended.
(2) An obligation contracted by any officer in excess of total appropriations in the budget is not
enforceable against the district.

(3) No check or warrant to cover a claim against an appropriation may be drawn until the claim has
been processed as provided by this part.

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