17-36-17. Appropriations in final budget -- Limitations.
(1) The governing body of a county shall 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.
(2) There shall be included as an item of appropriation in the budget of each fund for any
fiscal period any existing deficit as of the close of the last completed fiscal period to the extent of
at least 5% of the total revenue of the fund in the last completed fiscal period or if the deficit is
less than 5% of the total revenue, an amount equal to the deficit.
Amended by Chapter 300, 1999 General Session
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Last revised: Thursday, May 28, 2009