§ 358. Revision of tentative budget. 1. After the filing of the report
of the committee designated or created to review the tentative budget or
after the expiration of the time prescribed for the filing of such
report, the board of supervisors, by resolution, may change, alter and
revise the tentative budget, provided that:

(a) The statement of the amount estimated for any object or purpose
for which an appropriation is required to be made by law shall not be
reduced below the minimum so required.

(b) The board of supervisors shall enter in its minutes a statement of
the basis for any increase in or addition of any statement of estimated
revenues.

2. If the board of supervisors shall make any change in the tentative
budget, provision shall be made that the total estimated revenues
together with the amount of taxes to be levied shall equal the total
estimated expenditures.