§ 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.