17-36-17 - Appropriations in final budget -- Limitations.
17-36-17. Appropriations in final budget -- Limitations.
(1) The governing body of a county shall not make any appropriation in the final budget ofany fund in excess of the estimated expendable revenue of the fund for the budget period.
(2) There shall be included as an item of appropriation in the budget of each fund for anyfiscal period any existing deficit as of the close of the last completed fiscal period to the extent ofat least 5% of the total revenue of the fund in the last completed fiscal period or if the deficit isless than 5% of the total revenue, an amount equal to the deficit.
Amended by Chapter 300, 1999 General Session