SECTION 12.11   BUDGET AS FINANCIAL PLAN; LIMITATION ON TOTAL OF PROPOSED EXPENDITURES; CONTENTS OF BUDGET GENERALLY.
   The budget shall provide a complete financial plan for the budget year.  The total of proposed expenditures for the budget year shall not exceed the sum of the beginning balance and anticipated revenues for such budget year.  The budget shall contain the following separate sections:
   (1)   A general financial statement for the budget year, which shall include the beginning balance, anticipated revenues, proposed operating expenditures, proposed expenditures for capital projects, reserve for contingencies, and a capital reserve fund if Council has established such fund;
   (2)   Detailed estimates of all anticipated revenues for the budget year;
   (3)   Proposed expenditures for current operations during the budget year, detailed by offices, departments and agencies, with the enumeration of the several work programs thereof;
   (4)   Proposed expenditures to be made for capital projects during the budget year, with the enumeration of each capital project and the cost thereof; and
   (5)   Anticipated revenues and proposed expenditures of any utility owned or operated by the City.