1. (1)

   1. (a) Except as provided in Subsections (1)(b) and (2)(e), or where expressly exempted in the appropriating act:

      1. (i) all money appropriated by the Legislature is appropriated upon the terms and conditions set forth in this chapter; and
      2. (ii) any department, agency, or institution that accepts money appropriated by the Legislature does so subject to the requirements of this chapter.

   2. (b) This section does not apply to:

      1. (i) the Legislature and the Legislature's committees; and
      2. (ii) the Investigation Account of the Water Resources Construction Fund, which is governed by Section 73-10-8.

2. (2)

   1. (a) Each item of appropriation is to be expended subject to any schedule of programs and any restriction attached to the item of appropriation, as designated by the Legislature.

   2. (b) Each schedule of programs or restriction attached to an appropriation item:

      1. (i) is a restriction or limitation upon the expenditure of the respective appropriation made;
      2. (ii) does not itself appropriate any money; and
      3. (iii) is not itself an item of appropriation.

   3. (c)

      1. (i) An appropriation or any surplus of any appropriation may not be diverted from any department, agency, institution, division, or line item to any other department, agency, institution, division, or line item.

      2. (ii) If the money appropriated to an agency to pay lease payments under the program established in Section 63A-5b-703 exceeds the amount required for the agency's lease payments to the Division of Facilities Construction and Management, the agency may:

         1. (A) transfer money from the lease payments line item to other line items within the agency; and
         2. (B) retain and use the excess money for other purposes.
   4. (d) The money appropriated subject to a schedule of programs or restriction may be used only for the purposes authorized.
   5. (e) In order for a department, agency, or institution to transfer money appropriated to it from one program to another program, the department, agency, or institution shall revise its budget execution plan as provided in Section 63J-1-209.

   6. (f)

      1. (i) The procedures for transferring money between programs within a line item as provided by Subsection (2)(e) do not apply to money appropriated to the State Board of Education for the Minimum School Program or capital outlay programs created in Title 53F, Chapter 3, State Funding -- Capital Outlay Programs.
      2. (ii) The state superintendent may transfer money appropriated for the programs specified in Subsection (2)(f)(i) only as provided by Section 53F-2-205.

3. (3) Notwithstanding Subsection (2)(c)(i):

   1. (a) the state superintendent:

      1. (i) may transfer money appropriated for:

         1. (A) the Minimum School Program between line items in accordance with Section 53F-2-205; and
         2. (B) in fiscal years 2027 and 2028, State Board of Education line items to reorganize the administrative office of the State Board of Education to support the state board's strategic plan and increase efficiency of operations related to educator licensing, Minimum School Program administration, policy, communication, oversight, and system standards and accountability;
      2. (ii) shall provide the state board with information on the transfers described in Subsection (3)(a)(i) within 60 days of a transfer; and

      3. (iii) shall report actions the state superintendent takes under Subsection (3)(a)(i)(B) to:

         1. (A) the Public Education Appropriations Subcommittee; and
         2. (B) the Executive Appropriations Committee;
   2. (b) the Utah Board of Higher Education may transfer reinvestment funds, as defined in Section 53H-8-210, to a degree-granting institution, in accordance with the process described in Section 53H-8-210; and
   3. (c) the Department of Government Operations may transfer money appropriated to another department, agency, institution, or division for the purpose of paying the costs of pay for performance under Section 63A-17-112.
4. (4) During fiscal years 2026 through 2029, the Utah Board of Higher Education may transfer money from the Utah Board of Higher Education's line item for high-value careers to the operating budgets of institutions of higher education, as defined in Section 53H-1-101, in amounts that are no greater than the amount the Legislature approves.

Amended by Chapter 475, 2026 General Session