1927_public laws_147_9
CHAPTER 146 AN ACT TO PROVIDE FOR THE ADMINISTRATION OF THE FISCAL AFFAIRS OF COUNTIES. The General Assembly of North Carolina do enact:
It shall be the duty of the board of county commis sioners, not later than the fourth Monday in July in each year to adopt and record on its minutes an appropriation resolu tion, the form of which shall be prescribed by the county) accountant, which resolution shall make appropriations fo the several purposes of the county and subdivisions thereof upon the basis of the estimates and statements submitted by the county accountant, such sums as the board may deem suf ficient and proper, whether greater or less than the recom. mendations of the budget estimates: Provided, however, thai (a) no appropriation recommended by the county accountant for debt service shall be reduced, and (b) the powers giver by the general law to the county board of education and county commissioners jointly, in respect to the determination of the amount to be raised or expended for the maintenance of the six months school term, shall be observed by the county ac. countant and by the board of county commissioners, and (c) the board shall appropriate the full amount of all lawful deficits reported in the budget estimate not funded as provided by law, and (d) no appropriation shall be made in excess of the amount which may be raised under any constitutional or statutory limits of taxation.