12. The expenditures contemplated in section 10 may be included in the budget of the municipality for the fiscal period during which they will be incurred and shall then be apportioned at the same time as the other expenditures of the municipality.
In the case of a county corporation, article 975 of the Municipal Code (chapter C-27.1) applies for the purposes of the apportionment of such expenditures, mutatismutandis, in respect of all the municipal corporations in which it has jurisdiction pursuant to section 5.