Section 42-17101 - Annual county and municipal financial statement and estimate of expensesOn or before the third Monday in July each year the governing body of each county and incorporated city or town shall prepare:
1. A full and complete statement of the political subdivision's financial affairs for the preceding fiscal year.2. An estimate of the different amounts that will be required to meet the political subdivision's public expense for the current fiscal year entered in the minutes of the governing body and containing the items prescribed by section 42-17102.3. A summary schedule of estimated expenditures and revenues that shall be:(a) Entered in the minutes of the governing body.(b) Prepared according to forms supplied by the auditor general.