After the conclusion of the public hearing held in accordance with Section 11-13-510, the governing board:

1. (1) may:

   1. (a) continue to review the tentative budget;
   2. (b) insert any new item; or
   3. (c) increase or decrease items of expenditure in the tentative budget; and
2. (2) shall adopt a final budget.

Enacted by Chapter 265, 2015 General Session