A. The annual estimate of expenses of each county, city and town shall include:

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1. An estimate of the amount of money required for each item of expenditure necessary for county, city or town purposes, which must include, by fund:

(a) Beginning in fiscal year 2013-2014, the estimated number of full-time employees.

(b) Beginning in fiscal year 2013-2014, the total estimated personnel compensation, which shall separately include the employee salaries and employee related expenses for retirement costs and health care costs.

2. The amounts necessary to pay the interest and principal of outstanding bonds.

3. The items and amounts of each special levy provided by law.

4. An amount for unanticipated contingencies or emergencies.

5. A statement of the receipts for the preceding fiscal year from sources other than direct property taxes.

6. The amounts that are estimated to be received during the current fiscal year from sources other than direct property taxes and voluntary contributions.

7. The amounts that were actually levied and the amounts that were actually collected for county, city or town purposes on the primary and secondary property tax rolls of the preceding fiscal year.

8. The amounts that were collected through primary property taxes and secondary property taxes levied for the years before the preceding fiscal year.

9. The amount that is proposed to be raised by direct property taxation for the current fiscal year for the general fund, bonds, special assessments and district levies.

10. The separate amounts to be raised by primary property tax levies and by secondary property tax levies for the current fiscal year.

11. The amount of voluntary contributions estimated to be received pursuant to section 48-242, based on the information transmitted to the governing body by the department of revenue.

12. The maximum amount that can be raised by primary property tax levies by the county, city or town pursuant to article 2 of this chapter for the current fiscal year.

13. The amount that the county, city or town proposes to raise by secondary property tax levies and the additional amounts, if any, that the county, city or town will levy pursuant to the authority given to the governing body by the voters at an election called pursuant to article 5 of this chapter.

14. The property tax rate for county, city or town purposes for the preceding fiscal year for the primary property tax and the secondary property tax.

15. The estimated property tax rate for county, city or town purposes for the current fiscal year for the primary property tax and the secondary property tax.

16. The expenditure limitation for the preceding fiscal year and the total amount that was proposed to be spent for the preceding fiscal year.

17. The total expenditure limitation for the current fiscal year.

18. The amount of monies received from primary property taxation in the preceding fiscal year in excess of the maximum allowable amount as computed pursuant to article 2 of this chapter.

B. The estimate shall be fully itemized according to forms supplied by the auditor general showing under separate headings:

1. The amounts that are estimated as required for each department, public office or official.

2. A complete disclosure and statement of the contemplated expenditures for the current fiscal year, showing the amount proposed to be spent from each fund and the total amount of proposed public expense.

C. The total of amounts proposed in the estimates to be spent shall not exceed the expenditure limitation established for the county, city or town.