Auditor forms -- Requirement to file form. (1) Each agency shall prepare an annual budget of the agency's revenues and expenditures for each fiscal year. (2) The board shall adopt each agency budget: (a) for an agency created by a municipality, before June 30; or (b) for an agency created by a county, before December 15. (3) The agency's fiscal year shall be the same as the fiscal year of the community that created the agency. (4) (a) Before adopting an annual budget, each board shall hold a public hearing on the annual budget. (b) Each agency shall provide notice of the public hearing on the annual budget for the agency's jurisdiction, as a class A notice under Section 63G-30-102, for at least one week before the day of the public hearing. (c) Each agency shall make the annual budget available for public inspection at least three days before the date of the public hearing. (5) The state auditor shall prescribe the budget forms and the categories to be contained in each annual budget, including: (a) revenues and expenditures for the budget year; (b) legal fees; and (c) administrative costs, including rent, supplies, and other materials, and salaries of agency personnel. (6) (a) Within 90 days after adopting an annual budget, each board shall file a copy of the annual budget with the auditor of the county in which the agency is located, the State Tax Commission, the state auditor, the State Board of Education, and each taxing entity from which the agency receives project area funds. (b) The requirement of Subsection (6)(a) to file a copy of the annual budget with the state as a taxing entity is met if the agency files a copy with the State Tax Commission and the state auditor.
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