Utah Code § 63A-17-505
Sick leave -- Definitions -- Unused sick days retirement programs -- Rulemaking.
(1) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the director shall make rules: (a) for the procedures to implement the provisions of this section through Section 63A-17-508; and (b) to establish the maximum number of hours of converted sick leave an employee may accrue. (2) The Division of Finance shall develop and maintain a system of accounting for employee sick leave and converted sick leave as necessary to implement the provisions of this section through Section 63A-17-508.