Total of revenues to equal expenditures.

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  • (1) The budget for each fund under Section 17B-1-605 shall provide a financial plan for the budget year.
  • (2) Each budget shall specify in tabular form:
    • (a) estimates of all anticipated revenues, classified by the account titles prescribed in the Uniform Accounting Manual for Local Districts; and
    • (b) all appropriations for expenditures, classified by the account titles prescribed in the Uniform Accounting Manual for Local Districts.
  • (3) The total of the anticipated revenues shall equal the total of appropriated expenditures.




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