174. During a fiscal year, the Community on report of the treasurer may appropriate to expenses for such fiscal year or for a subsequent fiscal year it determines any estimated budget surplus for the current fiscal year and any surplus from the preceding fiscal year.
The appropriation of a surplus to expenditures for a fiscal year amends the budget for that fiscal year accordingly.
Any other surplus or any deficit for a fiscal year shall be entered in the revenues or expenditures for the fiscal year following that in which the auditor transmitted a report for the first mentioned fiscal year.