The budget message submitted by the City Manager to the Council shall be explanatory of the budget, shall contain an outline of the proposed financial policies of the City for the budget year and shall describe in connection therewith the important features of the budget plan. It shall set forth the reasons for salient changes from the previous year in cost and revenue items and shall explain any major changes in financial policy.
Attached to the budget message shall be such supporting schedules, exhibits and other explanatory material, with respect to both current operations and capital improvements, as the City Manager shall believe useful to the Council.