ALBERT C. RITCHIE, GOVERNOR. 471

furnish a bond with such surety, in such form and in an
amount to be determined by the County Commissioners,
premium of which shall be levied for and paid out of
County tax funds.

SEC. 3. It shall be the duty of all heads of depart-
ments and officers in charge of the functions for which
County money is to be expended to file with the Clerk of
the County Commissioners, before the 15th day of May of
each year:

(a) A complete statement of the amounts expended
and estimated to be expended for each object in his de-
partment in the current fiscal year;

(b) A statement of the amounts expended for each
object in his department in the fiscal year preceding the
then current fiscal year, and,

(e) An estimate of the requirements of his depart-
ment for each object in the ensuing fiscal year, and all
such statements and estimates shall list each object of
disbursement under the appropriate function of govern-
ment.

SEC. 4. Upon the receipt of such statements and esti-
mates, the Clerk to the County Commissioners, with the
assistance of the County Accountant, shall prepare:

(a) An estimate of the amounts necessary to be ap-
propriated for the next ensuing fiscal year for the differ-
ent objects of the County, listing each object or disburse-
ment under the appropriate function, which estimate shall
include and show the full amount of any deficit in any
fund, and may include an emergency estimate for each
fund not greater than five per cent in excess of the esti-
mates for such fund, and

(b) An itemized estimate of the revenue to be avail-
able during the ensuing fiscal year, separating revenue
from taxes from revenue from other sources, and classify-
ing the same under proper funds, and

(e) An estimate of the amount of unencumbered and
surplus revenues of the current fiscal year in each fund.
Such estimates and statements shall be termed "The
Budget Estimate" and shall be submitted to the Board
not later than the first Monday of June of each year.

SEC. 5. It shall be the duty of the Board of County
Commissioners, not later than the first Monday before
the last Tuesday in June of each year, to adopt and record