Section 373. Capital program

1. Where the board of supervisors of a county,
  by  action taken pursuant to section three hundred seventy-six, provides
  that this section shall apply to such county, the budget  officer  shall
  cause to be prepared for inclusion in the tentative budget a recommended
  capital  program  covering  capital  projects, if any, to be acquired or
  constructed during the  ensuing  fiscal  year.  Such  program  shall  be
  arranged in such manner as to set forth clearly:
    (a)  The  estimated  expenditures  for  each  capital  project for the
  ensuing fiscal year and in the case of  a  capital  project  not  to  be
  completed  during  the  ensuing  fiscal year, the estimated amount to be
  expended therefor after the close of such year; and
    (b) The proposed method of financing such capital program,  separately
  indicating  the amount of each project proposed to be financed by direct
  budgetary appropriation and the amount of each project  proposed  to  be
  financed  by  the issuance of obligations, showing the proposed types of
  obligations together with the periods for which they are proposed to  be
  issued.
    2.  There  shall  be included in the budget message, if any, a general
  summary showing the capital requirements for the ensuing fiscal year and
  such comments and recommendations with respect to the capital program as
  the budget officer may deem advisable.
    3. At any  time  after  the  adoption  of  the  budget  the  board  of
  supervisors   by  the  affirmative  vote  of  two-thirds  of  its  total
  membership may amend the capital program contained  therein  by  adding,
  modifying or abandoning projects. No capital project shall be authorized
  or undertaken unless included in the budget as adopted or amended.