2.28.040   Budget document.
   The budget document shall provide a clear and complete financial plan for all city activities proposed for the ensuing budget cycle. In accordance with Article III, Section 12 of the Charter, except for trust funds, the budget document shall project all the expenditures and estimated receipts for all funds and departments in such form and detail as required by the director of administrative services, under the direction of the city manager. The budget shall contain:
   (a)   An overall financial summary;
   (b)   A schedule of estimated general revenue detailed by source, and reserve balances available to finance the general governmental expenditures of the city. The schedule shall include an estimate of the proposed property tax revenues and the proposed transfers from city-owned utilities;
   (c)   Proposed expenditures for general governmental administration, services and operations set forth by each office, or department identified in Chapter 2.08 of this code. Proposed expenditures shall be detailed by department and category of expenditure, and by service. Comparisons shall be made between the previous year's actual spending, the current year's budget, the proposed first year appropriation and the proposed plan for the second year appropriation, if a two-year budget is submitted. The budget for each department or office shall be accompanied by supporting narrative relating expenditures to particular services, objectives and responsibilities of the unit. There shall also be included a listing by position classification of regular personnel, currently authorized and proposed, and the person-years represented thereby together with the person-years of temporary or nonpermanent personnel;
   (d)   Proposed capital expenditures for governmental facilities and other public works, detailed by project and their proposed method of financing, including grants from other agencies;
   (e)   In accordance with Article VII, Section 2 of the Charter, the estimated revenue of each utility owned or operated by the city and the proposed disposition thereof. Proposed expenditures, current and capitalized, shall be detailed in terms of category and shown in the appropriate comparative format. The budget for each utility shall be accompanied by supporting narrative and statistics. There shall also be included a listing by position classification of regular personnel assigned to the department of utilities, authorized and proposed. The person-years represented thereby together with the person-years of temporary or nonpermanent personnel shall be allocated to each utility;
   (f)   A budget for scheduled amounts required to be made available for retirement of the city's general and special obligation bond debt and the sources from which such amounts shall be obtained;
   (g)   Pursuant to his or her powers under Section 1.08.110 of this code, the city manager may also in his or her discretion include in the proposed budget or in subsidiary documents a schedule of any proposed amendments to the municipal fee schedule;
   (h)   The budget adopted in the second year of a two-year budget cycle may be an abbreviated document, and shall include, at a minimum: summaries by fund and by department by categories of expenditure, a narrative message from the city manager, a listing of regular personnel by person-years by department, and an incorporation by reference of all other information required by this section as set forth in the adopted budget from the first year of the two-year budget cycle.
(Ord. 4274 § 2 (part), 1995)