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(1) The annual Consolidated Plan shall be prepared by OHCD for the City of Philadelphia, shall be consistent with 24 C.F.R. Part 91, as amended, and shall include the following elements:
(a) An Action Plan that describes all anticipated resources and the specific activities and programs the City intends to carry out under the Consolidated Plan to address the documented needs, the geographic distribution of the proposed activities and programs and the populations to be served, including homeless persons and those with special needs, including persons with disabilities and persons with HIV/AIDS;
(b) A detailed Budget that documents, by Budget Category, Subcategory and Line Item all sources of revenue and proposed expenditures for all activities, programs and administrative costs, including a comparison with the prior year's budget.
(2) Expenditure of funds shall be made only as specified in each year's Final Consolidated Plan, or in any Final Consolidated Plan amendments, properly adopted by City Council in compliance with the requirements of Section 21-1105.