Section 514 – Adoption of final budget — Certification and filing.

• (1) Except as provided in Sections 59-2-919 through 59-2-923, the governing board of an interlocal entity shall by resolution adopt prior to the beginning of the fiscal year a budget for the ensuing fiscal year for each fund for which a budget is required under this part.

• (2) The interlocal entity’s budget officer shall file within 30 days after adoption the final budget with the members and the state auditor.

Enacted by Chapter 265, 2015 General Session