§ 23.108  ANTICIPATED REVENUES
   (A)   Anticipated revenues shall include revenue from all sources, including grants and loans and shall be classified in accordance with the chart of accounts of the municipality.
   (B)   In parallel columns, opposite the several items of anticipated revenue, there shall be placed:
      (1)   The amount of each such item actually received during the next preceding fiscal year;
      (2)   The total of the amount of each item actually received to the time of preparing the budget, plus anticipated receipts for the remainder of the current fiscal year estimated as accurately as may be;
      (3)   The amount of each item anticipated to be received during the budget year estimated as accurately as may be.
(Ord. 2016-7, passed 8-9-16)