§ 33.20  SURPLUS.
   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 year;
   (C)   Receipts from unanticipated miscellaneous revenues of the preceding fiscal year in excess of the estimates in the budget; and
   (D)   Receipts during the previous fiscal year from taxes or liens against which a complete reserve has been established.
(Laws of Fla., Ch. 59-1708, Art. VII, § 2; Ch. 65-2067, § 1)  (2000 Code, § 2-151)