42-5036. Procedure upon variance between county share of tax monies received and budget estimate
All monies paid to a county in a fiscal year under this article which are in excess of the amount of such monies estimated in the budget for that year shall be placed and kept in a special fund by the county until the next succeeding fiscal year, and the amount in the special fund shall be included in the budget of the county for that year and shall be expended only for the purposes included in the budget.