§ 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.