40A:4-45.Ā  Separate capital budgets The board may require separate capital budgets to give effect to a general improvement program as follows:

a.Ā  A special capital budget for the expenditure of funds realized from theĀ  sale of obligations and adopted at the time such sale is authorized.

b.Ā  A separate capital budget adopted at the same time and as part of the annual budget.

c.Ā  A consolidated capital budget providing for the consolidation of capitalĀ  projects, with the annual budget treating borrowed funds and other receipts asĀ  special revenue and capital projects as separately itemized appropriationsĀ  under the proper office, department, institutions or other agency of the localĀ  unit.

d.Ā  Any other type or form of budget adapted to planning and guiding expenditures for capital improvement programs.

L.1960, c. 169, s. 1, eff. Jan. 1, 1962.
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