(A) The budget shall provide a complete financial plan of all City funds and activities for the ensuing fiscal year and, except as required by law or this Charter, shall be in such form as the City Manager deems desirable or the City Council may require.
(B) In organizing the budget, the City Manager shall utilize the most feasible combination of expenditure classifications by fund, organization unit, program, purpose or activity and object. It shall begin with a clear general summary of its contents and shall show in detail:
1. all estimated income, indicating the proposed property tax levy, and all proposed expenditures, including debt service, for the ensuing fiscal year;
2. comparative figures for actual and estimated income and expenditures of the current fiscal year;
3. actual income and expenditures of the preceding fiscal year; and,
4. any other item(s) required by state law to be included in the budget.
(C) The budget shall indicate in separate sections:
1. estimated revenues for operations during the ensuing fiscal year, detailed by source;
2. proposed expenditures for current operations during the ensuing fiscal year, detailed by offices, departments, and agencies in terms of their respective work programs;
3. proposed capital expenditures during the ensuing fiscal year, detailed by offices, departments, and agencies when practicable, and the proposed method of financing each capital expenditure; and,
4. anticipated net surplus or deficits for the ensuing fiscal year of each enterprise owned or operated by the City and the proposed method of financing each capital expenditure.
(D) Subsidiary budgets for each enterprise, giving detailed income and expenditures information, shall be established as appendices to the budget.
(E) The total of proposed expenditures shall not exceed the total of estimated income plus any accumulated surplus.