SECTION 3.08 ESTIMATE OF EXPENDITURES.
   The fiscal year of the Municipality shall begin on January 1. On or before November 1st of each year, the Mayor shall submit to the Council an estimate of the expenditures and the revenues of the Municipal Departments for the following year. This shall be known as the appropriations budget. The estimate shall be compiled from the detailed information obtained from the several departments in a uniform manner as determined by the Mayor. The estimate of expenditures shall include:
   (a)    A detailed estimate of the expense of conducting each department as submitted by the department head.
   (b)    Expenditures for the corresponding items for the last two (2) fiscal years.
   (c)    Expenditures for corresponding items for the current fiscal year, including expenditures due to transfers between appropriations, plus an estimate of expenditures necessary to complete the current fiscal year.
   (d)    Increase or decrease of requests compared with the corresponding appropriations for the current year.
      (Amended 11-8-11)