Surplus shall include:(a) Revenue receipts made available by the lapsing of unencumbered appropriation balances at the beginning of the budget year;(b) Receipts from unanticipated miscellaneous revenues of the preceding fiscal year;(c) Receipts from anticipated miscellaneous revenues of the preceding fiscal year in excess of the estimates in the budget;(d) Receipts during the previous fiscal year from taxes or liens against which a complete reserve has been established.
Alabama Legal Code