During the month of December in each year, the shade tree commission shall certify to the governing body of the municipality, the estimated sum necessary for the proper conduct of its work during the ensuing fiscal year, which shall include the sums estimated to be expended for such of the following items as it is anticipated expenditure will be made for; namely,
The governing body of the municipality shall annually appropriate such sum as it may deem necessary for said purposes.
N.J.S. § 40:64-11