Utah Code § 17B-1-623
Emergency expenditures.
The board of trustees of a special district may, by resolution, amend a budget and authorize an expenditure of money that results in a deficit in the district's general fund balance if: (1) the board determines that: (a) an emergency exists; and (b) the expenditure is reasonably necessary to meet the emergency; and (2) the expenditure is used to meet the emergency.