2. Procedure if federal funds could not be anticipated. If federal funds become available to the county for expenditure by the county while the Legislature is not in session, and if the availability of those funds could not reasonably have been anticipated and included in the estimate adopted by the Legislature for the fiscal year in question, the county may accept and spend these funds in compliance with federal and state law. Upon application for those funds and upon receipt of those funds, the chairman chair of the county commissioners shall submit to the clerk of each municipality in the county and to each member of the county legislative delegation a statement:

A. Describing the proposed federal expenditure in the same manner as it would be described in the estimate; and

B. Containing a statement as to why the availability of these federal funds and the necessity of their expenditure could not have been anticipated in time for that expenditure to be adopted as part of the estimates for that particular fiscal year.

Sec. 4. 30-A MRSA §932, sub-§1, as enacted by PL 1987, c. 737, Pt. A, §2 and Pt. C, §106; and amended by PL 1989, c. 6; c. 9, §2; and c. 104, Pt. C, §§8 and 10, is further amended to read:

1. Taxes. The county commissioners of all counties may borrow in anticipation of taxes. If the county budget has not yet been approved by the Legislature, the county commissioners of each county may borrow an amount not exceeding 80% of the previous year's budget, except as otherwise provided.