(1) Any officer coming within the purview of this subchapter may submit to the officer to whom he or she is required to make a report, as provided in this subchapter, an estimate of the amount of expenditures proposed.
(2) The officer making the expenditures shall, with his or her annual report, make a full statement of particulars and produce vouchers showing the manner of expenditure of the amount.
(3) If the estimate is approved by the reviewing officer, no further approval of such amount shall be required.
(4) If any officer shall submit his or her estimate of expenditure as provided for in subsection (a) of this section, and the estimate shall not be approved, the officer shall have the same right of appeal from the decision as provided in § 21-7-206 [repealed].