(A) Budget.
(1) The budget shall provide a complete program and financial plan for all General Fund revenues for the budget year. It shall contain in tabular form:
(a) A general summary;
(b) Detailed estimates of all anticipated revenues applicable to proposed expenditures; and
(c) All proposed expenditures.
(2) The total of such anticipated revenues shall equal the total of such proposed expenditures.
(B) Proposed expenditures. The proposed expenditures shall be itemized as set out in § 34.43(A) of this chapter and each item numbered generally in accordance with the classification system recommended in the Kentucky Municipal Accounting Manual. Separate provision shall be included in the budget for at least:
(1) Administration, operation and maintenance of each office, department or agency of the city supported by the General Fund;
(2) Contingent expense in an amount not more than 5% of the total revenue estimated for the budget year; and
(3) Expenditures proposed for capital projects.
(C) Budget summary. At the head of the budget, there shall appear a summary of the budget, which need not be itemized further than by principal sources of anticipated revenue, stating separately the amount to be raised by property tax, and by departments and kinds of expenditures, in such a manner as to present to taxpayers a simple and clear summary of the detailed estimates of the budget.
(1997 Code, § 33.29) (Ord. 5-3-1978, passed 9-5-1978)