Utah Code § 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.