The budget shall be considered by the Council in accordance with its budget calendar but not later than at the first regular monthly meeting of the Council in September and at subsequent meetings until a budget is adopted for the ensuing year. The meetings shall be so conducted as to give interested citizens a reasonable opportunity to be heard. The Council may revise the proposed budget but no amendment to the budget shall increase the authorized expenditures to an amount greater than the estimated fund balances. The Council shall hold a public hearing on the budget and proposed tax levy prior to adoption by resolution. The budget resolution shall set forth the total for each budgeted fund and each department with such segregation as to objects and purposes of expenditures as the Council deems necessary for purposes of budget control. The Council shall also adopt a resolution levying the amount of taxes provided in the budget and the City Administrator shall certify the tax resolution to the County Auditor in accordance with law. Adoption of the budget resolution shall constitute appropriations at the beginning of the fiscal year of the sums fixed in the resolution for the several purposes named. Appropriations for capital projects may be continuing appropriations extending into the next fiscal year. The budget resolution may be supported by further background information detailing the particulars of each line item budget appropriations and shall serve only as a guide for the internal financial budget control of the City.