A. Information Required: On or before May 1 of each year, the City Manager, as ex officio Budget Officer, shall prepare for the ensuing budget year, on forms provided by the State Auditor, and file with the City Council, a tentative budget for each fund for which a budget may be required. Each tentative budget submitted to the City Council shall contain detailed estimates of expenditures submitted by department heads, together with specific work programs and such other supporting data as the City Council may request. The budget shall be accompanied by a budget message, which shall be explanatory of the budget and shall set forth reasons for any salient changes from the previous years in appropriation and revenue items.
B. Review By City Council: The tentative budget shall be reviewed, considered and tentatively adopted by the City Council in any regular or special meeting called for the purpose and may be amended or revised in such manner as is deemed advisable prior to public hearing thereon, except as restricted by law. (1966 Code § 2-1-1)