In parallel columns, opposite the several items of proposed expenditures, there shall be placed:
(A) The amount of each such item actually expended during the next preceding fiscal year;
(B) The total of the amount actually expended to the time of the preparation of the annual budget proposal plus the expenditures for the remainder of the current fiscal year as accurately as possible; and
(C) The amount of each item to be appropriated for the budget year.
(2008 Code, § 3.08.060)