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)