(1) The estimates of expenditures as classified in each of the three (3) general classes, "salaries," "benefits" and "detail of other expenses," required in section 31-1602, Idaho Code, as finally fixed and adopted as the county budget by said board of county commissioners, shall constitute the appropriations for the county for the ensuing fiscal year. Each and every county official or employee shall be limited in making expenditures or the incurring of liabilities to the respective amounts of such appropriations. Provided, in the case of road and bridge appropriations, other than "salaries" and "benefits," any lawful transfer deemed necessary may be made by resolution formally adopted by the board of county commissioners at a regular or special meeting thereof, which action must be entered upon the minutes of said board; provided, further, that no salary may be increased during the ensuing year after the final budget is adopted without resolution of the board of county commissioners, which resolution shall be entered in the minutes.
(2)  Upon notification by the state controller, budget and appropriations information shall conform to the standards established in the uniform accounting manual for local governmental entities pursuant to section 67-1075, Idaho Code.