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CHAPTER 10 BUDGET Sec. 10.01 Budget A. Each year the county board shall prepare a budget for the ensuing fiscal year. The budget shall provide a complete financial plan of all county funds and activities for the ensuing fiscal year, and be in the form that the county board considers desirable. The budget shall include a clear general summary of its contents; show, in detail, all estimated income, indicating the proposed property tax levy, and all proposed expenditures, including debt service, for the ensuing fiscal year; and be arranged so as to show comparable figures for the last fiscal year expenditures, the current fiscal year approved budget, and the proposed budget for the next fiscal. It is to indicate in separate sections: 1. Proposed expenditures for current operations, including ' debt service, during the ensuing fiscal year, detailed by offices, departments and agencies in terms of their respective work programs. 2. Proposed capital expenditures during the ensuing fiscal year, detailed by offices, departments and agencies when practicable, and the proposed method of financing each such capital expenditure. B. The county board may create a tort liability fund by carrying forward an unexpended liability appropriation balance from one fiscal year to the next. C. The total of proposed expenditures shall not exceed the total of estimated income. D. The county board must make the proposed budget available to the public and hold a public hearing prior to adopting the budget. E. The annual budget shall be adopted by resolution of the county board. Sec. 10.02 Budget Process A. Notice and Hearing The county board shall adopt its budget and tax levy after such notice and hearing as required by law. B. Appropriations and Tax Levy Adoption of the budget by the county board constitutes appropriations of the amounts specified therein as expenditures from the funds indicated and constitutes a levy of the tax therein proposed. 21