{"data":{"id":"us-al/ala.-code-45-8a-23.138","jurisdiction":"us-al","citation":"Ala. Code § 45-8A-23.138","heading":"Surplus.","body":"Surplus shall include:\n(a) Revenue receipts made available by the lapsing of unencumbered appropriation balances at the beginning of the budget year;\n(b) Receipts from unanticipated miscellaneous revenues of the preceding fiscal year;\n(c) Receipts from anticipated miscellaneous revenues of the preceding fiscal year in excess of the estimates in the budget;\n(d) Receipts during the previous fiscal year from taxes or liens against which a complete reserve has been established.","path":["Title 45 Local Laws.","Chapter 8A Calhoun County Municipalities.","Article 2 Anniston.","Part 4 Goverrning Body.","Subpart 5 Budget."],"source_url":"https://alison.legislature.state.al.us/code-of-alabama?section=45-8A-23.138","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:53Z","sha256":"3f7034303808884ce862915d4e4e2a3e34d9c8ca5ed25a7e542b955fe11d57bc","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-45-8a-23.137","next":"us-al/ala.-code-45-8a-23.139"},"notice":"GroundRules: Original legal text. Not legal advice."}