§ 2-293. Contents, form of budget.  


Latest version.
  • The budget shall provide a complete financial plan of all city funds and activities for the ensuing fiscal year and, except as required by law, shall be in such form as the city manager deems desirable or the city council may require. In organizing the budget the city manager shall utilize the most feasible combination of expenditure classification by fund, organization unit, program, purpose or activity, and object. It shall begin with a clear general summary of its contents; shall show in detail all estimated income, indicating the proposed property tax levy, and all proposed expenditures, including debt service, for the ensuing fiscal year; and shall be so arranged as to show comparative figures for actual and estimated income and expenditures of the current fiscal year and actual income and expenditures of the preceding fiscal year. It shall indicate proposed expenditures for current operations during the ensuing fiscal year, detailed by departments in terms of their major expenditure classification and their respective work programs, and the method of financing such expenditures. The total of proposed expenditures shall not exceed the total of estimated income, prior year balances and appropriations from surplus.

(Code 1981, § 8-53)