(a) The board of county commissioners shall establish orderly procedures for budgeting and finance which shall:
(1) Designate a county employee or officer as county budget officer responsible for assisting the county commissioners in the preparation of county budgets;
(2) Provide that the budgets for all operating general funds, enterprise funds, internal service funds, and capital project general funds shall be adopted prior to the beginning of the fiscal year;
(3) Fix a calendar or schedule for budget preparation, submission of estimates, review, presentation, public hearings, enactment, and for related budget and accounting matters;
(4) Require a budget manual and instructions; and
(5) Provide for the submission of departmental and agency work programs and other justification with the budget estimates.
