1998 Minnesota Statutes

     383.01 Estimates of expense and revenue.  

    In counties having a population of more than 150,000, the 
 county board, in determining the amount of the expenses of the 
 county for the next ensuing year, shall make an itemized 
 statement covering all county expenditures for such year, 
 divided into such a number of funds as it may deem advisable, 
 with a proper title for each.  Such statement shall specify, as 
 nearly as possible, the amount needed for each fund, the 
 estimate for which shall be kept at the lowest practical limit, 
 and the total amount shall not exceed the maximum limit 
 prescribed by law.  The board shall, at the same time, make an 
 estimate of all revenues the county will receive for such year, 
 exclusive of those derived from taxation, and shall also 
 estimate the amount of money, if any, that will be credited to 
 the "suspense fund" at the end of the current fiscal year, as in 
 this chapter provided.  Such statement and estimates shall form 
 a part of the official proceedings of the board, and the amount 
 of the tax levied, together with the amount of such estimates, 
 shall, when they have not been apportioned by law, be 
 apportioned by the auditor into the several funds in the 
 proportions and for the specific purposes designated in such 
 itemized statement as the basis for taxation for the ensuing 
 year.  For the items for sinking fund, bonds, interest on bonds, 
 salaries, and all items where the charges are fixed by law, the 
 full amount required to meet the same shall be apportioned.  The 
 money so raised by taxation, and the estimate of revenues to be 
 received, and the estimated amount of the suspense fund, when so 
 apportioned, shall be expended only for the purposes designated 
 in the itemized statement, and to which it is apportioned, and 
 for no purpose in excess of the amount apportioned thereto.  

    HIST: (808) RL s 469; 1925 c 214