Utah Code § 26A-1-119: Local health department fund -- Sources -- Uses.

(1) Except as provided in Section 26A-1-105.5, the treasurer of a local health department shall, as part of the department organization, create a local health department fund to which shall be credited any money appropriated or otherwise made available by participating counties or other local political subdivisions, and any money received from the state, federal government, or from surpluses, grants, fees, or donations for local health purposes.

(2)

(a) Money credited to the fund shall be placed in a restricted account and expended only for maintenance and operation of the local health department.

(b) Claims or demands against the fund shall be allowed on certification by the health officer or other employee of the local health department designated by the health officer.