7-6-2320. Final budget -- approval, adoption, and amendment -- exception. (1) The budget as finally determined, in addition to setting out separately each item for which an appropriation or expenditure is authorized and the fund out of which it is to be paid, must set out:
     (a) the total amount appropriated and authorized to be spent from each fund;
     (b) the cash balance in the fund at the close of the preceding fiscal year;
     (c) the amount estimated to accrue to the fund from sources other than taxation;
     (d) the reserve for the next fiscal year; and
     (e) the amount necessary to be raised for each fund by tax levy during the current fiscal year.
     (2) The board shall then by resolution approve and adopt the budget as finally determined and enter the budget at length in the official minutes of the board.
     (3) (a) Subject to compliance with the procedures set forth in subsection (4), the board may approve and adopt a resolution amending a final budget when:
     (i) shortfalls in anticipated and budgeted revenues occur that, unless reductions in appropriations are made, will result in expenditures for the year exceeding actual revenues and cash balances available for the year; or
     (ii) savings result from unanticipated adjustments in projected expenditures.
     (b) Amended appropriations must be classified as:
     (i) salaries and wages;
     (ii) maintenance and operation;
     (iii) capital outlay;
     (iv) interest and debt redemption; or
     (v) miscellaneous.
     (4) Prior to amending a final budget, the board shall:
     (a) hold a public hearing on the proposed amendments at least 7 days prior to a vote on the resolution amending the budget; and
     (b) publish notice, at least once, in a newspaper of general circulation in the county at least 6 but not more than 16 days before the hearing on the budget amendments. The published notice must specify the date, time, place, and subject of the hearing.
     (5) This section does not apply to a county that has adopted the alternative accounting method provided for in Title 7, chapter 6, part 6.

     History: En. Sec. 4, Ch. 148, L. 1929; re-en. Sec. 4613.4, R.C.M. 1935; amd. Sec. 1, Ch. 98, L. 1937; amd. Sec. 1, Ch. 220, L. 1963; amd. Sec. 1, Ch. 178, L. 1969; amd. Sec. 1, Ch. 5, 2nd Ex. L. 1971; amd. Sec. 1, Ch. 261, L. 1974; amd. Sec. 66, Ch. 348, L. 1974; amd. Sec. 25, Ch. 213, L. 1975; R.C.M. 1947, 16-1904(5); amd. Sec. 1, Ch. 702, L. 1983; amd. Sec. 25, Ch. 430, L. 1995.