The commissioners of every county institution district shall annually, at least thirty days prior to the adoption of the annual budget, prepare a proposed budget of the amount of funds that will be required by the district in its several departments for the ensuing fiscal year. Said budget shall reflect as nearly as possible the estimated revenues and expenditures of the institution district for the year for which the budget is prepared. It shall be unlawful to prepare and advertise notice of a proposed budget when the same is knowingly inaccurate. Where, upon any revision of the budget, it appears that the estimated expenditures in the adopted budget will be increased more than ten per cent in the aggregate or more than twenty-five per cent in any individual item over the proposed budget, it shall be presumed that the tentative budget was inaccurate, and such budget may not be legally adopted with any such increases therein unless the same is again advertised once as in the case of the proposed budget and an opportunity afforded to taxpayers to examine the same and protest such increases. Such proposed budget shall be prepared on a uniform form, prepared and furnished as provided in this act, and shall be apportioned to the several classes of expenditures of the district as the commissioners may determine. Final action shall not be taken on any proposed budget until after at least ten days' public notice. The proposed budget shall be published or otherwise made available for public inspection at least twenty days prior to the date set for the adoption of the budget. The commissioners, after making such revisions and changes therein as appear advisable, shall adopt the budget and the necessary appropriation measures required to put it into effect. Within fifteen days after the adoption of the budget, the commissioners shall file a copy of the same in the office of the Department of Internal Affairs.

The commissioners may at any time by resolution make a supplemental appropriation for any lawful purpose from any funds on hand or estimated to be received within the fiscal year and not otherwise appropriated, including the proceeds of any borrowing now or hereafter authorized by law.

The commissioners shall have power to authorize the transfer within the same fund of any unencumbered balances, or any portion thereof, from one spending agency to another, but such action shall be taken only during the last nine months of the fiscal year. During the last fifteen days of any fiscal year, the county commissioners shall have the power to authorize the transfer of any unencumbered balance, or any portion thereof, from any institution district fund to any county fund and to reappropriate such moneys to the county.

No work shall be hired to be done, no materials purchased, no contracts made and no order issued for the payment of any moneys by the commissioners in any amount which will cause the sums appropriated to specific purposes to be exceeded.