The budget shall provide a complete financial plan of all City funds and activities for the ensuing fiscal year in accordance with all generally accepted accounting principles and, except as required by this Charter, shall be in such form as the Mayor deems desirable or the Council may require. In organizing the budget, the Mayor shall utilize the most feasible combination of expenditure classification by fund, organization unit, program, purpose or activity, and object. The budget shall contain, among other things, the following:
(a) It shall begin with a general summary of its contents.
(b) It shall show in detail all estimated income, indicating the existing and proposed tax levies, as well as other assessments, fees and charges.
(c) It shall show all proposed expenditures, including debt service, for the ensuing fiscal year.
(d) It shall detail the number, salary, and benefits of proposed employees in every job classification. This detail shall be delivered to City Council in a form acceptable to be included in the Annual Position Ordinance adopted in unison with the Budget Ordinance. It is expressly understood the Annual Position Ordinance must be amended prior to actual hiring of City personnel exceeding that authorized by the current Annual Position Ordinance. [Amended at the November 2014 General Election]
(e) It shall be so arranged as to show comparative figures for actual and estimated income and expenditures for the current fiscal year and actual income and expenditures of the preceding four fiscal years.
(f) It shall indicate proposed expenditures during the ensuing fiscal year, detailed by offices, departments and agencies, in terms of their respective work programs and the methods of financing such expenditures.
(g) It shall indicate proposed capital expenditures during the ensuing fiscal year, detailed by office, departments and agencies when practicable, and the proposed method of financing each such capital expenditure. The Mayor will include this separate capital program section in the annual budget and submit to Council with appropriate supporting information as to the necessity for such programs.
(h) It shall indicate anticipated net surplus or deficit for the ensuing fiscal year of each utility owned or operated by the City and the proposed method of its disposition; subsidiary budgets for each such utility giving detailed income and expenditure information shall be attached as appendices to the budget.
The total of proposed expenditures shall not exceed the total of estimated income.