2.28.050   Categories of expenditure control.
   The categories of expenditure proposed in the budget document for each fund or organization unit shall be detailed within the following classifications:
   (a)   Direct expenditures by department for:
   (1)   Salaries and benefits paid to or on behalf of employees;
   (2)   Nonsalary costs, as a group;
   (3)   Allocated costs, representing charges made to one department from another city department, including administrative overhead charges;
   (4)   Utility commodity and commodity transmission services purchased for resale;
   (5)   Debt service expense;
   (6)   Expenses not otherwise classified herein.
   (b)   The transfer of net revenue or fund balance between said funds.
(Ord. 4274 § 2 (part), 1995)