(A)   The budget message submitted by the City Manager to the Board of Commissioners shall be explanatory of the budget; shall contain an outline of the proposed financial policies for the fiscal year; and shall describe in connection therewith the important features of the budget plan. It shall set forth the reasons for salient changes from the current year in appropriation and revenue items and shall explain any major changes in financial policy.
   (B)   As part of the budget message, with relation to the proposed expenditures for the budget year for capital projects, stated in the proposed budget, the budget officer shall include a statement of pending capital project and proposed new capital projects, relating the respective amounts proposed to be raised during the budget year by appropriations from:
      (1)   Estimated revenues for the budget year;
      (2)   The issuance of bonds;
      (3)   State or federal grants;
      (4)   Loans or other sources.
   (C)   Attached to the budget message shall be such supporting schedules, exhibits, and other explanatory material, in respect to both current operations and capital improvements, as the budget officer shall believe useful to the governing body.
(Ord. 2016-7, passed 8-9-16)