(1) An itemized accounting shall be submitted to the department for each past fiscal year before an approval will be granted for the next fiscal year's budget.

(2) Itemized accountings shall be submitted on forms provided by the department.

(3) County junk vehicle budgets for each fiscal year must be spent or encumbered (purchase order or signed contract) by June 30. Any funds not encumbered by June 30 must be returned to the state.

(4) Any proposed changes in the budget during a fiscal year must be submitted to the department for approval, prior to expenditure for the proposed change.

(5) In addition to the accounting required by (1) and (2) , an itemized accounting of revenues realized by the county from the sales of junk vehicles must be submitted for each past fiscal year on a form provided by the department. This additional accounting must be submitted before an approval will be granted for the next fiscal year's budget.