In the budget and budget proposal in parallel columns opposite the several items of proposed expenditures, there shall be placed the amount of each item in the budget of the current year and the amount actually expended to the times of preparing the budget proposal plus the expenditures for the remainder of the current fiscal year estimated as accurately as may be.

(Acts 1977, No. 71, p. 78, § 5.26; Act 80–301, p. 418, § 4.)