THEODORE R. McKELDIN, GOVERNOR                   657

(d)  Cooperate with the heads thereof in the preparation of their
budget estimates for the ensuing year.

(e) Perform such other duties as may be prescribed by the Director
of Finance or the County Commissioners.

46. The fiscal year of the County shall begin on the first day of
January and end on the last day of December. At least ninety days
prior to the beginning of each fiscal year, the Budget Director shall
submit to the Commissioners a current expense budget for the ensuing
fiscal year and an accompanying message on the Budget.

On or before the date specified by the Budget Director, but not later
than September 1st in each year, the head of each County department,
office or agency shall furnish to him, in the form he shall prescribe,
estimates for the ensuing fiscal year covering the revenues and ex-
penditures of the department, office or agency, and such other infor-
mation as the Budget Director may request.

The Commissioners shall review all the estimates furnished them
and may revise the estimates in such manner as they deem advisable
in preparing the Budget. They shall present a Budget for public con-
sideration no later than November 1st of each year for the ensuing
fiscal year.

When presented, the Budget and budget message shall be a public
record in the office of the County Commissioners and shall be open
to public inspection.

47. The Budget shall present a complete financial plan for the
operations of the County and its departments, offices and agencies
in the ensuing fiscal year, showing all funds and reserves. It shall
be set up in such form as the Commissioners shall determine. Except
as otherwise provided, the Budget shall contain at least the following:

(a)  A simple, clear general summary of the detailed contents of
the budget, showing the cash surplus, revenues, expenditures and
reserves of each fund.

(b)   The proposed expenditure, including provision for any esti-
mated cash deficit for the fiscal year currently ending, debt service
requirements for the ensuing fiscal year, and all other expenditures
for the ensuing fiscal year, capital and otherwise, to be met from
current revenues; and the proposed expenditures shall be shown by
organization units, activity, program and project.

(c)  A comparative statement of the actual expenditures for the
preceding fiscal year and the estimated expenditures for the fiscal
year currently ending.

(d)  The lump sums recommended for appropriations on the basis
of proposed expenditures, which lump sums shall be itemized by de-
partments, offices and agencies and their major divisions, and by
program or project, setting forth a description of each program or
project.

(e)   The estimated revenue shown by estimated cash surplus, if
any, for the fiscal year currently ending, proposed tax levies and other
sources.