(2)

1. (a) Except as provided in Subsection (2)(b), (3)(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 its committees; and
   2. (ii) the Investigation Account of the Water Resources Construction Fund, which is governed by Section 73-10-8.

(3)

1. (a) Each appropriation item is to be expended subject to any schedule of programs and any restriction attached to the appropriation item, 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) An appropriation or any surplus of any appropriation may not be diverted from any department, agency, institution, or division to any other department, agency, institution, or division.
4. (d) The money appropriated subject to a schedule or 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 within an item of appropriation, the following procedure shall be followed:

   1. (i) The department, agency, or institution seeking to make the transfer shall prepare:

      1. (A) a new work program for the fiscal year involved that consists of the currently approved work program and the transfer sought to be made; and
      2. (B) a written justification for the new work program that sets forth the purpose and necessity for the transfer.
   2. (ii) The Division of Finance shall process the new work program with written justification and make this information available to the Governor's Office of Management and Budget and the legislative fiscal analyst.

6. (f)

   1. (i) Except as provided in Subsection (3)(f)(ii), money may not be transferred from one item of appropriation to any other item of appropriation.
   2. (ii) The state superintendent may transfer money appropriated for the Minimum School Program between line items of appropriation in accordance with Section 53A-17a-105.

7. (g)

   1. (i) The procedures for transferring money between programs within an item of appropriation as provided by Subsection (3)(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 53A, Chapter 21, Public Education Capital Outlay Act.
   2. (ii) The state superintendent may transfer money appropriated for the programs specified in Subsection (3)(g)(i) only as provided by Section 53A-17a-105.