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State Statutes - Idaho - Title 33 - Chapter 27 - 33-2725
Idaho Statutes
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33-2725 - LIBRARY DISTRICT BUDGET -- PUBLIC HEARING -- NOTICE -- ADJUSTMENTS
LIBRARY DISTRICT BUDGET -- PUBLIC HEARING -- NOTICE --
ADJUSTMENTS. The board of trustees of each library district shall prepare for
the ensuing fiscal year a budget and prior to its adoption shall have called
and caused to be held a public hearing thereon at a regular or special
meeting. Notice of the time and place of the hearing shall be published at
least once in a newspaper printed, or having general circulation within the
district or in the county or counties in which the library district may lie.
The board of trustees of each library district shall also prepare and publish,
as a part of this notice, a summary statement of the budget for the ensuing
year prepared in a manner consistent with standard accounting practices and
indicating amounts previously budgeted for the then current year for purposes
of comparison.
During the year the board of trustees may proceed to adjust the budget as
adopted to reflect the receipt of unanticipated revenue, grants, or donations
from federal, state or local government or private sources, provided that
there shall be no increase in the property tax portion of the annual certified
budget. Prior to the adoption of the budget adjustment, the library board
shall have called and cause to be held a public hearing thereon at a regular
or special meeting. Notice of the time and place of the hearing shall be
published at least once in a newspaper printed or having general circulation
within the district or in the county or counties in which the library district
may lie. The board of trustees of each library district shall also prepare and
publish, as a part of this notice, a summary of the budget and the adjustments
prepared in a manner consistent with standard accounting practices and
indicating amounts previously budgeted for the then current year for purposes
of comparison.
 
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