144                                         LAWS OF MARYLAND                                            Ch. 22

(C) CATEGORIES.

THE BUDGET SHALL BE PREPARED TO INCLUDE THE FOLLOWING
CATEGORIES:

PART I

(1) CURRENT EXPENSE FUND, ESTIMATED RECEIPTS:

(1)   REVENUE FROM LOCAL SOURCES;

(II)   REVENUE FROM STATE SOURCES;

(III)   REVENUE FROM FEDERAL SOURCES;

(IT) UNLIQUIDATED SURPLUS, THE ACTUAL FROM THE
PREVIOUS FISCAL YEAR AND THE ESTIMATED FROM THE CURRENT
FISCAL YEAR, WHETHER ACCRUED FROM REVENUES OR EXPENDITURES;
AND

(V) REVENUE FROM ALL OTHER SOURCES WITH
IDENTIFICATION OF THE SOURCE.

(2)       CURRENT EXPENSE FUND, REQUESTED
APPROPRIATIONS:

(I)   ADMINISTRATION;

(II)   INSTRUCTIONAL SALARIES;

(III)   OTHER INSTRUCTIONAL COSTS;

(IT) SPECIAL EDUCATION WITH SUBCATEGORIES AND
ITEMS BUDGETED IN THIS CATEGORY TO BE DETERMINED BY THE
STATE BOARD WITH THE ADVICE OF THE COUNTY BOARD;

(V) STUDENT PERSONNEL SERVICES;

(VI) HEALTH SERVICES;

(VII) STUDENT TRANSPORTATION;

(VIII) OPERATION OF PLANT AND EQUIPMENT;

(IX)   MAINTENANCE OF PLANT;

(X)   FIXED CHARGES;

(XI)   FOOD SERVICES;

(XII)   CAPITAL OUTLAY; AND

(XIII)   DEBT SERVICE.

PART II

(3)     SCHOOL CONSTRUCTION FUND, ESTIMATED
RECEIPTS: