An emergency appropriation which, together with all prior emergency appropriations made during the same year, does not exceed 3% of the total of current and utility operating appropriations made in the budget adopted for that year shall be made as follows:
a. The governing body shall, by resolution adopted by not less than 2/3 vote of its full membership, declare that an emergency exists requiring a supplementary appropriation.
b. The resolution shall be in the form and content prescribed by the local government board and shall set out the nature of the emergency in full.
c. A copy of the resolution shall be filed forthwith with the director.