1244

LAWS OF MARYLAND

[Ch. 249

total of estimates, plus the said [emergency] CONTINGENCY
fund, be added to any estimate or be used for any purpose
except as a part of the surplus to be carried over to the
ensuing fiscal year as provided by Section 25 of this
subtitle.

24.

(a)    Purpose. The said [emergency] CONTINGENCY
fund will, it is expected, seldom be needed or used but
is provided as a safeguard or protection in event an
emergency should arise, and [shall be used for emergency
purposes only and] shall be dedicated and appropriated to
meet any unexpected demand which arises after the said
levy has been made and the occurrence of which could not
reasonably have been foreseen which is of an unusual,
urgent and extraordinary nature, and which clearly and
imperatively necessitates the expenditure of money from
this fund[, all of the requisites being necessary to
constitute an emergency purpose]; nor shall said
[emergency] CONTINGENCY fund or any part thereof be used
for any other purpose whatsoever except the [temporary]
use hereinafter set forth in this section and the use
thereof as a part of the surplus to be carried over to
the ensuing fiscal year as provided by Section 25 of this
subtitle.

(b)     [Temporary use; repayment] USE OF FOND. The
said Board of County Commissioners (temporarily] may BY
ORDINANCE use[, during the months of July, August and
September,] the said [emergency] CONTINGENCY fund for the
purpose of meeting any demand on account of any estimate
for which there may be no money at the time it is needed
for the purpose of the estimate, and when the revenue for
the estimate shall have been received it shall be
credited to the [emergency] CONTINGENCY fund[, said
credit to be made not later than November first of the
same fiscal year in which such temporary use is made of
said fund].

(c)    Report of use. At the close of each fiscal
year, the County Commissioners shall prepare a balanced,
itemized statement of the [emergency] CONTINGENCY fund
for said fiscal year showing first the amount of said
fund levied, secondly the expenditures therefrom in full
detail with clear and complete explanation of the
[emergency or emergencies] CONTINGENCY requiring said
expenditures, and thirdly, the unexpended balance on hand
at the end of said fiscal year, which statement the said
County Commissioners shall sign their signatures to be
attested by their Clerk, and they shall further make
affidavit that said statement is a true and accurate
account as therein set forth, and they shall publish said
statement, thus prepared, signed, attested and sworn to,