The budget document shall present a complete financial plan for the ensuing fiscal year and shall contain such detail as the council may request or as the manager believes necessary. It shall include at least:
(a) Estimate of all proposed expenditures for each department and office of the city showing the expenditures for corresponding items for the current and last preceding fiscal year;
(b) Statements of the bonded and other indebtedness of the city showing the debt redemption and interest requirements;
(c) Detailed estimates of all anticipated income of the city from other sources other than taxes and borrowing, with comparative statements for previous years and the current fiscal year;
(d) Statements of the estimated balance of surplus or deficit, as the case may be, for the end of the current fiscal year;
(e) An estimate of the amount of money to be raised from current and delinquent taxes and the amount to be raised from bond issues necessary to meet the proposed expenditures.