312 LAWS OF MARYLAND. [CH. 185

(1) "Debt service" which shall include all payments
of principal and interest to be made during the year on
the County debt;

(2) "Current expenses" which shall include any antici-
pated deficit for the current year, and all governmental
running expenses and all other ordinary or recurring
expenditures except debt service;

(3) "Capital improvements" which shall include all
expenditures for land, labor, materials and construction
other than "current expenses";

(4) "Emergency Fund" which may amount to not more
than two and one-half per cent (2½%) of the aggregate
of the preceding categories and which may be expended
only in accordance with this sub-title.

Each such schedule (except the "emergency fund") shall
specify in complete detail the objects, items and amounts
comprising each appropriation to each County agency.

(b) The schedule of anticipated receipts for the County
shall include all moneys to be received during the ensuing
fiscal year from all sources.

174D. Every County agency shall submit to the Budget
Supervisor under oath of the official in charge of such
agency,

(1) On or before September first in each year, a de-
tailed and itemized estimate of the amounts to be required
for the operation of such agency during the ensuing fiscal
year, classified in the form prescribed by the Budget Su-
pervisor; and

(2) Such other information as the Budget Supervisor
shall require from time to time.

174E. Before October first in each year the Budget
Supervisor shall prepare, and submit to the County Com-
missioners in triplicate,

(1) A tentative budget showing in comparative form,
fully itemized and detailed,

(a) The amounts of estimates requested by each
County agency for the ensuing fiscal year,

(b) The amount appropriated for the current fiscal
year for such agency, and

(c) The appropriation recommended for each such
agency by the Budget Supervisor for the ensuing year; and