Section 358. Revision of tentative budget

1. After the filing of the report
  of the committee designated or created to review the tentative budget or
  after  the  expiration  of  the  time  prescribed for the filing of such
  report, the board of supervisors, by resolution, may change,  alter  and
  revise the tentative budget, provided that:
    (a)  The  statement  of the amount estimated for any object or purpose
  for which an appropriation is required to be made by law  shall  not  be
  reduced below the minimum so required.
    (b) The board of supervisors shall enter in its minutes a statement of
  the  basis for any increase in or addition of any statement of estimated
  revenues.
    2. If the board of supervisors shall make any change in the  tentative
  budget,  provision  shall  be  made  that  the  total estimated revenues
  together with the amount of taxes to be levied  shall  equal  the  total
  estimated expenditures.