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The fiscal year of the city shall begin on the first day of January of each year. On or before the 15th day of November of each year, the Mayor shall submit to the Council an estimate of the expenditures and revenues of the city departments for the ensuing year. This estimate shall be compiled from detailed information obtained from the several departments on uniform blanks to be furnished by the Mayor and approved by the Council. The classification of the estimate of expenditures shall be as nearly uniform as possible for the main functional divisions of all departments, and shall give the following information:
(a) A detailed estimate of the expense of conducting each department, as submitted by the department over the signature of the director thereof.
(b) Expenditures for corresponding items for the last two fiscal years.
(c) Expenditures for corresponding items for the current fiscal year including adjustments due to transfers between appropriations, plus an estimate of expenditures necessary to complete the current fiscal year.
(d) Reasons for proposed increase or decrease in such items of expenditure compared with the current fiscal year.
(e) A detailed inventory of supplies and material on hand and the value thereof at the date of the preparation of the invoice.
(f) A separate schedule for each department showing the things necessary for the department to do during the year, and which of any desirable things it ought to do if possible.
(g) Increase or decrease of requests compared with corresponding appropriations for the current fiscal year.
(h) A statement for the Director of Finance of the total probable income of the city from taxes for the period covered by the Mayor’s estimate.
(i) An itemization of all anticipated revenue from services other than tax levy.
(j) The amounts required for interest on the city’s debt and for sinking funds as required by law.
(k) The total amount of outstanding city debt with a schedule of maturities of bond issues.
(l) Such other information as is required by the Council or that the Mayor may deem advisable to submit.
(m) The recommendation of the Mayor as to the amounts to be appropriated with reasons thereof in such detail as the Council may direct.
The Mayor shall submit the estimate proper to the Council and at least three hundred copies thereof shall be printed, for distribution to citizens who may call for them. Copies of the estimate shall also be furnished to the newspapers of the city and to the two newspapers having the largest circulation in Cuyahoga County, and the public library in the City of East Cleveland.