The budget officer shall compile a budget which contains estimates of revenues available to the city for the fiscal year for which the budget is drafted, together with recommended expenditures for the city and all of its departments, commissions, and boards. Revenue estimates and expenditure recommendations shall be presented in a manner which is in conformity with good fiscal management practices. The budget shall be itemized in a manner to conform with the chart of accounts utilized by the city's accounting system. The budget shall contain actual or estimated revenues and expenditures for the two (2) years immediately preceding the fiscal year for which the budget is prepared. Each budget shall show the specific fund from which each anticipated expenditure shall be made. (Ord. 2376, 10-24-2011)