44. Estimate of proposed expenditure---Every Fire Authority of a rural
 fire district shall periodically cause an estimate to be prepared of its
 proposed expenditure for the next ensuing period. Any deficiency at the
 end of any period shall be carried forward into and be regarded as
 expenditure for the next period. Any surplus shall be allowed for in
 assessing the requirements of the next period.
     Cf. 1955, No. 44, s. 37