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In parallel columns opposite the several items of proposed expenditures, there shall be placed the amount of each item in the budget of the last completed fiscal year, the amount of the item in the budget of the current year, and the amount actually expended to the time of preparing the budget plus the expenditures for the remainder of the current fiscal year estimated as accurately as may be.
(Laws of Fla., Ch. 59-1708, Art. VII, § 2; Ch. 65-2067, § 1) (2000 Code, § 2-152)