§ 355. Contents of tentative budget. 1. The tentative budget as submitted to the board of supervisors shall contain the following:

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(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 2 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.