(A) Revenue estimates and expenditure recommendations in the annual budget shall be presented in a manner which is in conformity with good fiscal management practices. So far as is possible, the fiscal data for the two preceding fiscal years required to be included in the annual budget shall be itemized in a manner which is in conformity with a chart of accounts payable in accordance with good fiscal management practices. The annual budget shall show the specific fund from which each anticipated expenditure shall be made.
(B) The annual budget may be presented with other information which provides information useful to the budget process but other information shall not be considered part of the actual annual budget.
(1980 Code, § 13.1706)