(A)   The budget may make any appropriation or expenditure as appropriate under Kentucky law and as follows:
      (1)   For any expenditure within any city department in furtherance of any public purpose as authorized by Kentucky Constitution Sections 171 and 179 and other applicable Kentucky law;
      (2)   For any appropriation to any interlocal governmental agency in which the city is a party;
      (3)   For any other appropriation, when the Board of Commissioners determines:
         (a)   The city would receive a benefit from the appropriation and is one in which the city can independently engage;
         (b)   The city maintains control either over the organization receiving the appropriation or how the appropriation is being spent; and
         (c)   The appropriation benefits the public at large rather than just a private entity.
   (B)   The proposed expenditures shall be itemized as set out in this article and each item numbered in accordance with the classification system of the municipality. Separate provisions shall be included in the budget for at least:
      (1)   Interest, amortization, and redemption charges on bonds outstanding;
      (2)   Other statutory expenditures;
      (3)   Any cash deficit of current year (cash deficits are prohibited by Section 157 of the Kentucky Constitution; however, if a cash deficit does exist, the section would apply);
      (4)   Administration, operation, and maintenance of each office, department, or agency of the city;
      (5)   Contingent expense in an amount not more than three percent (3%) of the total amount;
      (6)   Expenditures proposed for capital projects.
   (C)   In parallel columns, opposite the several items of proposed expenditures, there shall be placed:
      (1)   The amount of each such item actually expended during the next preceding fiscal year;
      (2)   The total of the amount actually expended to the time of preparing the budget plus the expenditures for the remainder of the current fiscal year estimated as accurately as may be;
      (3)   The amount of each item to be appropriated for the budget year.
(Ord. 2016-7, passed 8-9-16)