Section 50.590

Title VI COUNTY, TOWNSHIP AND POLITICAL SUBDIVISION GOVERNMENT

Chapter 50

Effective - 28 Aug 1959   

  50.590.  Budget document — contents. — The budget document shall include the following:

  (1)  A budget message outlining the fiscal policy of the government for the budget year and describing the important features of the budget plan, giving a general budget summary setting forth the aggregate figures of the budget in a manner to show the balanced relations between total proposed expenditures and total expected income and other means of financing the budget compared with the corresponding figures for the last completed fiscal year and the current fiscal year, and including explanatory schedules classifying expenditures by organization units, objects and funds, and income by organization units, sources and funds;

  (2)  The detailed budget estimates, as provided for in section 50.550, showing the recommendations of the budget officer compared with the figures for the last completed fiscal year and the estimates for the current fiscal year;

  (3)  Complete drafts of appropriation and revenue orders to put the budget into effect if approved by the county commission.  The appropriation order shall be drawn in a form to authorize appropriations for expenditures classified only as to the various spending agencies and the principal subdivisions thereof and as to principal items of expenditure within the subdivisions.  Appropriations for the acquisition of property and for expenditures from bond funds shall be in the detail the budget officer determines.

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(RSMo 1939 § 10925, A.L. 1945 p. 603, A.L. 1959 S.B. 64)