SECTION 9.15.  ESTIMATED EXPENDITURES SHALL NOT EXCEED ESTIMATED RESOURCES.
   The total estimated expenditures of the general fund and debt service fund shall not exceed the total estimated resources of each fund (prospective income plus cash on hand). The classification of revenue and expenditure accounts shall conform as nearly as local conditions will permit to the uniform classification as promulgated by the National Committee on Governmental Accounting or some other nationally accepted classification.