Utah Code § 11-13-521
§ 11-13-521. Emergency expenditures.
The governing board of an interlocal entity may, by resolution, amend a budget and authorize an expenditure of money that results in a deficit in the interlocal entity 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.