(A) The budget message submitted by the Budget Officer 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 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 chances in financial policy.
(B) As a 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 projects and proposed new capital projects, relating the respective amounts proposed to be raised during the budget year by appropriations from estimated revenues for the budget year, the issuance of bonds, state and federal grants, loans, and other sources.
(C) The Budget Officer may also include in the message, or attach thereto, a capital program of proposed capital projects for each of the five fiscal years next succeeding the budget year, together with his comments, and any estimates of costs prepared by the Department of Public Works or other office, department, or agency.
(D) Attached to the budget message shall be such supporting schedules, exhibits, and other explanatory material with respect to both current operations and capital improvements, as the Budget Officer shall believe useful to the Board of Commissioners.
(Ord. 210.2, passed 12-8-80)