The state superintendent shall formulate and prescribe a uniform system of school district budgeting for the use of all county school districts to include, at least: (1) Itemization schedules for estimating anticipated revenues and receipts of all kinds; (2) Itemization schedules for estimating anticipated requirements for expenditure during the fiscal year; (3) The form, classification and itemization of budget items for appropriation purposes; (4) Expenditure schedules for the allotment of amounts of proposed expenditures throughout the fiscal year; (5) A budget calendar fixing the dates by or upon which schedules shall be prepared, budgets adopted, and reports made to the state superintendent; (6) Methods and procedures of budgeting to be followed in the use of the uniform system.
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