Section 355. Contents of tentative budget

1.  The tentative budget as
  submitted to the board of supervisors shall contain the following:
    (a) A statement of the several amounts recommended as necessary to  be
  appropriated  for  conducting  the  business of the county and for other
  purposes contemplated by this chapter  and  otherwise  by  law  for  the
  ensuing  fiscal  year.  Such  statement shall be classified by funds and
  administrative units which shall be subdivided  according  to  units  of
  organization and shall itemize the character and object of expenditure.
    (b)  A statement of the several amounts recommended to be appropriated
  for authorized agencies.
    (c) A statement of the amount required for payment of interest on  and
  amortization  of  or redemption of indebtedness of the county during the
  ensuing fiscal year.
    (d)  A  statement  of  the  amount  recommended  as  necessary  to  be
  appropriated  for  the  payment  of judgments against the county payable
  during the ensuing fiscal year.
    (e) A statement of the amounts needed to provide for uncollectible and
  uncollected real property taxes.
    (f) A statement of the estimated amount of revenues to be received  by
  the  county  during  the ensuing fiscal year, other than the proceeds of
  the tax on real estate levied for such fiscal year. Such statement shall
  be classified to  show  receipts  by  funds,  administrative  units  and
  sources of revenue.
    (g)  A  statement of the fund balance for each fund estimated to be on
  hand at the close of the current fiscal year, together with a  breakdown
  of  such  fund  balance estimated for encumbrances, amounts appropriated
  for the ensuing  fiscal  year's  budget,  amounts  reserved  for  stated
  purposes  pursuant  to law, including reserve funds established pursuant
  to the general municipal law, and the remaining estimated unappropriated
  unreserved fund balance for  each  fund,  provided  that  the  remaining
  estimated unappropriated unreserved fund balance for each fund shall not
  exceed a reasonable amount, consistent with prudent budgeting practices,
  necessary  to  ensure the orderly operation of county government and the
  continued provision of services, taking into account factors  including,
  but not limited to, the size of the fund, cash flows, the certainty with
  which the amounts of revenues and expenditures can be estimated, and the
  county's experience in prior fiscal years.
    (h)  A  statement of the amount of any sinking fund which is available
  and which is required to be applied to the payment of the  principal  of
  and  interest  on  any indebtedness of the county falling due during the
  ensuing fiscal year.
    (i) A statement for each reserve fund established pursuant to  article
  two  of  the  general  municipal  law,  showing  the amount therein, the
  purpose for which established and the amounts, if any, recommended to be
  spent therefrom during the ensuing fiscal year  to  meet  appropriations
  for  such fiscal year. A requirement of law that an expenditure from any
  such reserve fund be subject to a  permissive  or  mandatory  referendum
  shall not prevent the inclusion of a recommendation for such expenditure
  in the tentative budget.
    2. The tentative budget shall not include moneys received or estimated
  to  be  received  by  the  county and held by it as agent or trustee for
  payment to the state or to any political subdivision, provided, however,
  that such moneys shall be included in the tentative budget if  they  are
  to be raised by tax levied by the board of supervisors.
    3. The tentative budget shall be subdivided into the following:
    (a)   A   schedule   of  recommended  appropriations,  containing  the
  statements required by paragraphs (a) to (e), inclusive, of  subdivision
  one  of  this  section,  so  arranged as to show in parallel columns the

  following  comparative  information:  (1)  expenditures  for  the   last
  completed  fiscal  year; (2) appropriations for the current fiscal year,
  reflecting  supplemental  appropriations  to  a  date  not   more   than
  forty-five  days  prior  to  the filing of the tentative budget with the
  clerk of the board of supervisors;  (3)  the  amounts  requested  to  be
  appropriated  by  administrative  units  and authorized agencies for the
  ensuing  fiscal  year;  and  (4)  the   budget   officer's   recommended
  appropriations for the ensuing fiscal year.
    (b)  A  schedule of estimated revenues other than real estate taxes to
  be levied, containing  the  statements  required  by  paragraph  (f)  of
  subdivision  one  of  this  section,  so arranged as to show in parallel
  columns the following comparative information:   (1)  revenues  for  the
  last  completed  fiscal  year;  (2)  estimated  revenues for the current
  fiscal year as modified to a date not more than forty-five days prior to
  the filing of the tentative budget  with  the  clerk  of  the  board  of
  supervisors;  and  (3) the budget officer's estimate of revenues for the
  ensuing fiscal year.
    (c) A schedule of estimated fund balances and the amounts  thereof  to
  be appropriated in the ensuing fiscal year's budget.
    (d)  A schedule of reserve funds containing the statements required by
  paragraph (i) of subdivision one of this section.
    (e) An exhibit showing the computation of the amount or amounts to  be
  levied on real estate.
    4.  A  supplemental  statement  shall  be  included  at the end of the
  tentative budget which shall set forth the indebtedness  of  the  county
  evidenced  by  bonds  and  notes,  including indebtedness authorized and
  unissued, as of a date not more than forty-five days prior to the filing
  of the tentative budget with the clerk of the board of supervisors.
    5. The tentative budget shall include any other matter which the board
  of supervisors by resolution or by  action  taken  pursuant  to  section
  three  hundred seventy-six may require or which the budget officer deems
  advisable.