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 fiscal year; (c) Receipts from anticipated miscellaneous revenues of the preceding fiscal year in excess of the estimates in the budget; (d) Receipts during the previous fiscal year from taxes or liens against which a complete reserve has been established.
History: (Acts 1953, No. 404, p. 472, §5.19.)