HARRY HUGHES, Governor

249

B. (1) When the Board of County Commissioners directs, each
office, court, department, institution, board, commission,
corporation or other agency of the county government shall submit
to the Budget Officer annual work programs setting forth the
nature, volume, cost and other factors concerning the work to be
performed and the estimates of the revenues and expenditures of
their operations for the ensuing fiscal year. Estimated revenues
shall be detailed as to source and estimated expenditures as to
function, activity or otherwise, as directed by the Budget
Officer.

(2) The proposed current expense budget shall contain
not less than the following information:

(a)  A statement of all revenue estimated to be
received by the county during the ensuing fiscal year, classified
so as to show the receipts by funds and sources of income;

(b)  A statement of debt service requirement for
the ensuing fiscal year;

(c)  A statement of the estimated cash surplus,
if any, available for expenditure during the ensuing fiscal year;

(d)  A statement of the bonded and other
indebtedness of the county government and its agencies, including
self-liquidating and special taxing district debts;

(e)   [A comparative statement of the receipts
and expenditures for the last two (2) completed fiscal years, the
estimated receipts and expenditures of the current ending fiscal
year and the expenditures recommended by the County Commissioners
for the ensuing fiscal year for each function, activity,
subactivity, if applicable, and object; and] A DETAILED STATEMENT
OF THE ESTIMATED RECEIPTS AND BUDGET OUTLAYS OF THE CURRENT
ENDING FISCAL YEAR, LISTING SUCH BUDGETARY ITEMS BY FUNCTION,
ACTIVITY, AND SUBACTIVITY, AND A DETAILED STATEMENT OF THE
RECOMMENDED AND APPROVED EXPENDITURES FOR THE ENSUING FISCAL
YEAR, LISTING SUCH EXPENDITURES BY FUNCTION, ACTIVITY, AND
SUBACTIVITY; AND

(f)  Any other material which the County
Commissioners may deem advisable.

SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall
take effect July 1, 1986.

Approved April 8, 1986.