(1) The state local finance officer shall have full power and authority to supervise and direct the form and classifications of all county budgets. He shall approve all budget forms and classifications and may change any form or classification submitted to him before making such approval. The county judge/executive shall use the form furnished or approved by the state local finance officer and shall not make any changes therein or use any other form, unless authorized by the state local finance officer. (2) Not less than twenty (20) days before the time for adoption of the county budget the county judge/executive shall transmit two (2) copies of the proposed budget including statements of both anticipated receipts and expenditures by budget funds, to the state local finance officer for approval as to form and classification. (3) If the state local finance officer finds that the proposed budget is uniform with the budgets of other counties of the same class in classification of units and conforms to the budget laws, he shall approve the classification, return the original copy to the county judge/executive and retain the duplicate copy as part of his records. If the proposed budget is not uniform with the budgets of other counties in classification of units he shall make such changes as he deems necessary for the purpose of establishing uniformity. (4) If the proposed budget fails to comply with any requirements of law, the s tate local finance officer shall so notify the county judge/executive, and may refuse to approve the budget until the county judge/executive authorizes him to make such changes as he deems to be required by law.
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