(1) On or before the last day of each fiscal period, the governing body by resolution shall adopt the final budget. (2) A final budget adopted in accordance with Subsection (1) is, unless amended, in effect for the next fiscal period. (3) The finance officer shall: (a) certify a copy of the final budget, and of any subsequent budget amendment; and (b) file a copy with the state auditor not later than 30 days after the day on which the governing body adopts the budget. (4) The finance officer shall file a certified copy of the budget in the office of the finance officer for inspection by the public during business hours. (5) The governing body may not make any appropriation in the final budget of any fund in excess of the estimated expendable revenue of the fund for the budget period. (6) If there is a deficit in any fund as of the close of the last completed fiscal period, there shall be included as an item of appropriation in the budget of the fund of: (a) at least 5% of the total revenue of the fund in the last completed fiscal period; or (b) if the deficit is less than 5% of the total revenue, an amount equal to the deficit. Renumbered and Amended by Chapter 13, 2025 Special Session 1
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