§ 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.