The text
Surplus shall include: (1)
Revenue receipts made available by the lapsing of unencumbered appropriation balances at the beginning of the budget year;
(2)
Receipts from unanticipated miscellaneous revenues for the last completed fiscal year;
(3)
Receipts from anticipated miscellaneous revenues for the last completed fiscal year in excess of the estimates in the budget for that year;
(4)
Receipts during the last completed fiscal year from taxes or liens against which a complete reserve has been established.