THEODORE R. MCKELDIN, GOVERNOR 551

mate of the amounts to be required for the operation of
such agency during the ensuing fiscal year, classified in
such form and containing such other information as the
County Commissioners shall require from time to time.
Such estimate shall be submitted under the oath of the
official in charge of such agency that such estimate and the
matters and facts contained therein are true and correct
to the best of his knowledge, information, and belief. The
term "county agency" shall include any office, department,
board, bureau, agency, or institution receiving any appro-
priation from county funds, whether or not the officers
thereof be elected or appointed or whether they be County
or State officers. The Board of County Commissioners shall
also submit a detailed and itemized estimate of the amounts
for the operation of its office as well as for other expendi-
tures to be made at the direction of said Board.

466A. Before [October] November 1st in each year, the
County Commissioners shall prepare a proposed budget,
containing the following items:

(a) A fully itemized and detailed statement, in com-
parative form, of the aforesaid itemized amounts requested
by each county agency, the amounts appropriated for the
current fiscal year for each such agency, and the appropria-
tion recommended for each such agency by the County
Commissioners for the ensuing year.

(b) A detailed statement showing all anticipated county
receipts, the estimated assessable basis, together with the
estimated tax rates or rates required by the recommended
appropriations. This statement should be in comparative
form showing estimated receipts for the current year, the
taxable basis, and the current rate.

(c) A list of payments to be made upon principal and
interest of outstanding debts of Harford County during
the ensuing fiscal year.

(d) A list of all other anticipated expenses, including a
proper allowance for a contingent fund, not exceeding
$25, 000. 00 per year.

(e) The proposed budget may properly include appro-
priations for the purpose of purchasing, improving or
erecting buildings or constructing capital improvements for
the purpose of conducting duly authorized county func-
tions, or for the purpose of creating a fund for capital
improvements beyond the current year.