Alabama Code (Last Updated: November 28, 2014) |
Title45 LOCAL LAWS. |
Chapter8A. CALHOUN COUNTY MUNICIPALITIES. |
Article2. Anniston. |
Part4. Goverrning Body. |
Division5. Budget. |
§45-8A-23.138. Surplus.
Latest version.
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Surplus shall include:
(a) Revenue receipts made available by the lapsing of unencumbered appropriation balances at the beginning of the budget year;
(b) Receipts from unanticipated miscellaneous revenues of the preceding fiscal year;
(c) Receipts from anticipated miscellaneous revenues of the preceding fiscal year in excess of the estimates in the budget;
(d) Receipts during the previous fiscal year from taxes or liens against which a complete reserve has been established.