AGO 57-58 No. 231 (1958) states:
"The board of trustees of a county or intercounty rural library district may file a revised budget with the county commissioners after the approval of the budget in October to provide for the expenditure of unanticipated income not affecting the tax levy… No change can be made in the amount of the annual tax levy by the board of trustees of the library district after the final budget hearing held by the county commissioners… In the situation presented here the funds were unanticipated and thus not included in the budget submitted to the county commissioners and approved in October at the time the levy was made. However, the funds will be ‘available’ in [the same year], and it is our opinion that the library may legally use such funds during the course of the year even though such funds have not been included in the budget approved in October.