Budget Estimate Form Required
The Board of Commissioners, and officeholders and departments, must submit their budgets to the County Council as follows:

1. Expenses for each building or institution maintained or supported by the county, such as court house, county home, work house, jail, or other building or institution of whatever character, maintained or supported in whole or in part by money paid out of the county treasury.
2. Amount required for building and repairing bridges, itemizing the same by giving location and cost of each bridge.
3. Salary of the county attorney.
4. Amount of salary or compensation of pauper attorneys, if any.
5. Expenses of the County Board of Health.
6. Amount for repair of roads, exclusive of bridges, itemized by location and amount for each repair project.
7. Amounts required for election expenses, showing estimated number of precincts, and by separate items, the amounts required for expenditure in each.
   Amounts required for paying principal and interest of bonds and loans maturing during the ensuing calendar year, itemizing the amount required for each loan and issue of bonds.
8. Amounts required to pay judgments, settlements and costs.
9. Expenses of supporting inmates of benevolent or penal institutions.
10. Amounts required for publication of delinquent tax lists.
11. Amounts required for the compensation of employees to be paid form the county treasury.
12. Amounts required for the payment of expenses of County Board of Review.
13. An itemized list of all other expenditures to be made by the board, or pursuant to its order, during the year for which the appropriation is to be made.
14. Borrowing Money. The County Council has the exclusive power to authorize the borrowing of money for the county, but the total amount of county indebtedness may not exceed an amount equaling 2 percent of the assessed valuation of the county. The State Tax Board may order the county to borrow money to fund the state welfare program.