§ 373. Capital program. 1. Where the board of supervisors of a county, by action taken pursuant to section three hundred seventy-six, provides that this section shall apply to such county, the budget officer shall cause to be prepared for inclusion in the tentative budget a recommended capital program covering capital projects, if any, to be acquired or constructed during the ensuing fiscal year. Such program shall be arranged in such manner as to set forth clearly:

(a) The estimated expenditures for each capital project for the ensuing fiscal year and in the case of a capital project not to be completed during the ensuing fiscal year, the estimated amount to be expended therefor after the close of such year; and

(b) The proposed method of financing such capital program, separately indicating the amount of each project proposed to be financed by direct budgetary appropriation and the amount of each project proposed to be financed by the issuance of obligations, showing the proposed types of obligations together with the periods for which they are proposed to be issued. 2. There shall be included in the budget message, if any, a general summary showing the capital requirements for the ensuing fiscal year and such comments and recommendations with respect to the capital program as the budget officer may deem advisable. 3. At any time after the adoption of the budget the board of supervisors by the affirmative vote of two-thirds of its total membership may amend the capital program contained therein by adding, modifying or abandoning projects. No capital project shall be authorized or undertaken unless included in the budget as adopted or amended.