Utah Code § 17B-1-611
§ 17B-1-611. Continuing authority of governing body.
After the conclusion of the public hearing, the board of trustees: (1) may: (a) continue to review the tentative budget; (b) insert any new items; or (c) increase or decrease items of expenditure that were the proper subject of consideration at the public hearing; (2) may not decrease the amount appropriated for debt retirement and interest or reduction of any existing deficits, as provided by Section 17B-1-613; and (3) shall increase or decrease the total anticipated revenue to equal the net change in proposed expenditures in the budget of each fund.