(1) The board of trustees of each special district shall by resolution adopt a budget for the ensuing fiscal year for each fund for which a budget is required under this part prior to the beginning of the fiscal year, except as provided in Sections 59-2-919 through 59-2-923.
(2) The special district's budget officer shall certify a copy of the final budget for each fund and file it with the state auditor within 30 days after adoption.