Anticipated revenues shall be properly classified as to source. In parallel columns opposite the several items of anticipated revenues, there shall be placed the amount of each item in the budget of the last completed fiscal year, the amounts of the items actually received during the year, the amount of each item in the budget of the current fiscal year and the amount actually received to the time of preparing the budget plus receipts for the remainder of the current fiscal year estimated as accurately as may be.
(Laws of Fla., Ch. 59-1708, Art. VII, § 2; Ch. 65-2067, § 1) (2000 Code, § 2-150)