SECTION 12.19   COMPARISON OF ITEMS OF PROPOSED EXPENDITURES WITH OTHER YEARS.
   In parallel columns opposite each item of proposed expenditure, there shall be placed the amount of such item in the budget of the last completed fiscal year, the amount of such item actually expended during such year, the amount of such item in the budget of the current year and the amount of such item actually expended to the time of preparing the budget plus the expenditure for the remainder of the current fiscal year estimated as accurately as may be.