A. Expenditures: The budget officer, assisted by the finance director, shall estimate, on the basis of demonstrated need, the expenditures for the budget year after a review of the budget requests and estimates of the department heads. Each department head shall be heard by the budget officer prior to making the final estimates, but the officer may revise any department's estimates as the officer deems advisable for the purpose of presenting the budget to the city council.
B. Revenue: The budget officer, assisted by the finance director, shall estimate the amount of revenue available to serve the needs of each fund, estimate the portion to be derived from all sources other than general property taxes, and estimate the portion that must be derived from general property taxes. (Ord. 2012-30, 10-2-2012)