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CHAPTER 10 <br />BUDGET <br />Sllec,, 10, 011, Bud,gelt <br />I D , <br />IOW: 01:,�, <br />Proposed expenditures for current operations during the <br />ensuing fiscal year, detailed by offices, departments and <br />agencies in, terms of' their respective work programsO <br />(2) An estimate of receipts and expenditures for the two <br />fiscal years immediately following the ensuing fiscal <br />year This estimate shall be in a form and provide such <br />detail as prescribed in the administrative code. <br />(3) Proposed capital expenidlitunes during the ensuing fiscal <br />year, detailed by offices, departments and agencies when <br />practicable, and the proposed, method of financing each <br />such capital expenditure. <br />qi <br />B, Thie, "Board of County Commi,ssionersill County Board may <br />11 <br />create a tort l,iability fund by carrying forward an <br />di 1 0 q <br />uinexplen,d,ed, liabi ity appropriation balance from one <br />f $I <br />I Is ca,l, year t o t he nex t <br />Ci's The total, of proposed expenditures shall not exceed the total <br />Of estimated income. <br />Source. <br />This language was adapted from the current <br />statute,, Chapter 383A.45, with certain modifications. <br />Rationale: The first sentence of the current statute was <br />deleted because it is unnecessary and will be included in the <br />administrative code. Additional language was provided in <br />subdivision 1 to more clearly define the comparative figures <br />for the various fiscal years which must be provided in the <br />budget. <br />