331.433  Estimates submitted by departments.
  1.  On or before January 15 of each year, each elective or appointive officer or board, except tax certifying boards as defined in section 24.2, subsection 2, having charge of a county office or department, shall prepare and submit to the auditor or other official designated by the board an estimate, itemized in the detail required by the board and consistent with existing county accounts, showing all of the following:
  a.  The proposed expenditures of the office or department for the next fiscal year.
  b.  An estimate of the revenues, except property taxes, to be collected for the county by the office during the next fiscal year.
  2.  On or before January 20 of each year, the auditor or other designated official shall compile the various office and department estimates and submit them to the board. In the preparation of the county budget the board may consult with any officer or department concerning the estimates and requests and may adjust the requests for any county office or department.
83 Acts, ch 123, §17, 209